International Financial Reporting

International Financial Reporting delivers a focused, user-friendly introduction to international financial reporting and how to implement the IASB standards for undergraduate students.

Texte du rabat

Alan Melville

Seventh Edition

INTERNATIONAL FINANCIAL REPORTING

A Practical Guide

Praise for the previous edition:

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

Like Beethoven's sixth, perfectly pitched for the intermediate accounting student*! R*aymond Holly, Galway-Mayo Institute of Technology (Ireland)

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.

Key features

• Unique practical approach
• Class-tested by professional and degree students
• Worked examples with solutions in every chapter
• Chapter-end exercises featuring questions from past exam papers of key professional accountancy bodies
  Visit www.pearsoned.co.uk/melville for our suite of resources to accompany this textbook, including a complete solutions guide, PowerPoint slides for each chapter and opportunities for extra practice.

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

Résumé
International Financial Reporting delivers a focused, user-friendly introduction to international financial reporting and how to implement the IASB standards for undergraduate students.

Contenu

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