International Financial Reporting: A Practical Guide
Autor Alan Melvilleen Limba Engleză Paperback – 11 oct 2025
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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
ISBN-10: 1292751665
Pagini: 536
Dimensiuni: 189 x 246 x 29 mm
Greutate: 1.02 kg
Ediția:9. Auflage
Editura: Pearson
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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.
Cuprins
Part 1 Introduction to Financial Reporting
Chapter 1: The regulatory frameworkChapter 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