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International Financial Reporting - Alan Melville

International Financial Reporting

(Autor)

Buch | Softcover
512 Seiten
2019 | 7th edition
Pearson Education Limited (Verlag)
978-1-292-29312-7 (ISBN)
CHF 109,95 inkl. MwSt
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International Financial Reporting delivers a focused, user-friendly introduction to international financial reporting and how to implement the IASB standards for undergraduate students.
With more than 140 countries in the world now using international financial reporting standards (IFRS® Standards), knowledge of the standards issued by the International Accounting Standards Board (IASB®) is vital to students’ success in financial accounting. Melville’s International Financial Reporting employs a practical, applied approach in exploring and explaining the key international standards. With a focus on how to implement the standards, this text delivers a focused, user-friendly introduction to international financial reporting.


Renowned for clear and concise language, this seventh edition brings the book completely up-to-date with international standards issued as of 1 January 2019.

 

 

Part 1 Introduction to Financial Reporting



Chapter 1: The regulatory framework

Chapter 2: The IASB conceptual framework

Chapter 3: Presentation of financial statements

Chapter 4: Accounting policies, accounting estimates and errors



Part 2 Financial Reporting in Practice



Chapter 5: Property, plant and equipment

Chapter 6: Intangible assets

Chapter 7: Impairment of assets

Chapter 8: Non-current assets held for sale and discontinued operations

Chapter 9: Leases

Chapter 10: Inventories

Chapter 11: Financial instruments

Chapter 12: Provisions and events after the reporting period

Chapter 13: Revenue from contracts with customers

Chapter 14: Employee benefits

Chapter 15: Taxation in financial statements

Chapter 16: Statement of cash flows

Chapter 17: Financial reporting in hyperinflationary economies



Part 3 Consolidated Financial Statements



Chapter 18: Groups of companies (1)

Chapter 19: Groups of companies (2)

Chapter 20: Associates and joint arrangements

Chapter 21: Related parties and changes in foreign exchange rates



Part 4 Analysis of Financial Statements



Chapter 22: Ratio analysis

Chapter 23: Earnings per share

Chapter 24: Segmental analysis



Part 5 Small and Medium-sized Entities



Chapter 25: The IFRS for SMEs Standard



Part 6 Answers

Erscheinungsdatum
Verlagsort Harlow
Sprache englisch
Maße 190 x 247 mm
Gewicht 975 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
ISBN-10 1-292-29312-8 / 1292293128
ISBN-13 978-1-292-29312-7 / 9781292293127
Zustand Neuware
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