International Financial Reporting

Auteur

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.

Texte du rabat

A focused, user-friendly introduction to international financial reporting. International Financial Reporting, 8th edition employs an applied approach to key financial standards.

Updated with international financial reporting standards (IFRS® Standards) as of 1 January 2022, it lays the solid foundation for your students' success in the field.

Contenu

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

1. The regulatory framework
2. The IASB conceptual framework
3. Presentation of financial statements
4. 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