International Financial Reporting

Alan Melville (Autor)

Buch | Softcover

528 Seiten

2022 | 8th edition
Pearson Education Limited (Verlag)
978-1-292-43942-6 (ISBN)

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A focused, user-friendly introduction to international financial reporting International Financial Reporting, 8th edition by Melville employs a practical, applied approach in exploring and explaining the key financial standards. 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 your success in financial accounting. Offering a thorough introduction to international financial reporting, this new edition brings the book completely up-to-date with international standards issued as of 1 January 2022.

The title is suitable for second-year undergraduates studying for a degree in accounting and finance and those preparing for examinations for the professional accounting bodies. It explains each standard as clearly and concisely as possible and provides plenty of worked examples and solutions. End-of-chapter exercises feature questions from past exam papers of key professional accountancy bodies to test your grasp of the topics introduced in that chapter.

'Melville's textbook is accessible, comprehensive, reliable, and a pleasure to read.' Dr. Neil Dunne, Trinity College Dublin

'A practical book which takes a very technical subject and breaks it down into concise sections which are easy to follow.' Emma James, Swansea University

Pearson, the world's learning company.

Alan Melville, FCA, BSc, Cert. Ed. is a best-selling author. Previously a Senior Lecturer at Nottingham Trent University, he has many years of experience teaching accounting and financial reporting.

Preface Acknowledgements List of international standards Part 1 Introduction to Financial Reporting

The regulatory framework
The IASB conceptual framework
Presentation of financial statements
Accounting policies, estimates and errors

Part 2 Financial Reporting in Practice

Property, plant and equipment
Intangible assets
Impairment of assets
Non-current assets held for sale and discontinued operations
Leases
Inventories
Financial instruments
Provisions and events after the reporting period
Revenue from contracts with customers
Employee benefits
Taxation in financial statements
Statement of cash flows
Financial reporting in hyperinflationary economies

Part 3 Consolidated Financial Statements

Groups of companies (1)
Groups of companies (2)
Associates and joint arrangements
Related parties and changes in foreign exchange rates

Part 4 Analysis of Financial Statements

Ratio analysis
Earnings per share
Segmental analysis

Part 5 Small and Medium-sized Entities

The IFRS for SMEs® Standard

Part 6 Answers Answers to exercises

Index

Erscheinungsdatum	11.04.2022
Verlagsort	Harlow
Sprache	englisch
Maße	188 x 244 mm
Gewicht	940 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	1-292-43942-4 / 1292439424
ISBN-13	978-1-292-43942-6 / 9781292439426
Zustand	Neuware