International financial reporting 7th Edition by Alan Melville 1292293128 9781292293127

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Product details:

ISBN-10 :  1292293128  

ISBN-13 :  9781292293127

Author:  Alan Melville 

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.

 

International financial reporting 7th Table of contents:

Part 1: Introduction to Financial Reporting

1.The regulatory framework

2.The IASB conceptual framework

3.Presentation of financial statements

4. Accounting policies, accounting estimates and errors

Part 2: Financial Reporting in Practice
5. Property, plant and equipment
6. Intangible assets
7. Impairment of assets
8. Non‑current assets held for sale and discontinuance operations
9. Leases
10. Inventories
11. Financial instruments
12. Provisions and events after the reporting period
13. Revenue from contracts with customers
14. Employee benefits
15. Taxation in financial statements
16. Statement of cash flows
17. Financial reporting in hyperinflationary economies

Part 3: Consolidated Financial Statements
18. Groups of companies (1)
19. Groups of companies (2)
20. Associates and joint arrangements
21. Related parties and changes in foreign exchange rates

Part 4: Analysis of Financial Statements
22. Ratio analysis
23. Earnings per share
24. Segmental analysis

Part 5: Small and Medium-sized Entities
25. The IFRS for SMEs Standard

Part 6: Answers

Answers for exercises (Answers)

 

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