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International Financial Reporting: A Practical Guide de Alan Melville

International Financial Reporting: A Practical Guide

Autor Alan Melville
en Limba Engleză Paperback – 11 oct 2025
The trustworthy and practical financial reporting textbook International Financial Reporting by Alan Melville explores and explains the key international financial reporting standards (IFRS® Standards). Up-to-date and reader-friendly, with plenty of worked examples, it provides a thorough introduction to financial reporting.
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Specificații

ISBN-13: 9781292751665
ISBN-10: 1292751665
Pagini: 536
Dimensiuni: 189 x 246 x 29 mm
Greutate: 1.02 kg
Ediția:9. Auflage
Editura: Pearson

Cuprins

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
  1. Property, plant and equipment
  2. Intangible assets
  3. Impairment of assets
  4. Non-current assets held for sale and discontinued operations
  5. Leases
  6. Inventories
  7. Financial instruments
  8. Provisions and events after the reporting period
  9. Revenue from contracts with customers
  10. Employee benefits
  11. Taxation in financial statements
  12. Statement of cash flows
  13. Financial reporting in hyperinflationary economies
Part 3 Consolidated Financial Statements
  1. Groups of companies (1)
  2. Groups of companies (2)
  3. Associates and joint arrangements
  4. Related parties and changes in foreign exchange rates
Part 4 Analysis of Financial Statements
  1. Ratio analysis
  2. Earnings per share
  3. Segmental analysis
Part 5 Small and Medium-sized Entities
  1. The IFRS for SMEs® Standard

Notă biografică

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.