International Financial Reporting: A Practical Guide

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

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

PrefaceAcknowledgementsList of international standardsPart 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
Groups of companies (1)
Groups of companies (2)
Associates and joint arrangements
Related parties and changes in foreign exchange rates
Ratio analysis
Earnings per share
Segmental analysis
The IFRS for SMEs^® Standard

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