International Financial Reporting: A Practical Guide (5th Revised edition)
By: Alan Melville (author)Paperback
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INTERNATIONAL FINANCIAL REPORTING: A Practical Guide "If the accounting student was only to purchase one textbook in their student lives then it should without a doubt be Melville's International Financial Reporting" Raymond Holly, Galway-Mayo Institute of Technology (Ireland) With more than 120 countries in the world now using international financial reporting standards (IFRS), 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. Renowned for clear and concise language, this fifth edition brings the book completely up-to-date with international standards issued as of 1 January 2015.
Key features * Unique practical approach * Class-tested by professional and degree students * Worked examples with solutions in every chapter * Chapter-end exercises featuring questions from past exam papers of key professional accountancy bodies Visit www.pearsoned.co.uk/melville for our suite of resources to accompany this textbook, including a complete solutions guide, PowerPoint slides for each chapter and opportunities for extra practice. Alan Melville FCA BSc Cert Ed. is a best-selling author. Previously a Senior Lecturer at Nottingham Trent University, he has many years' experience of teaching accounting and financial reporting.
Part 1 - Introduction to Financial Reporting * Chapter 1 -The regulatory framework * Chapter 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 - Propoerty, 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 * Chapter 26 - The IFRS for SMEs (cont) Part 6 - Answers
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- ID: 9781292086231
5th Revised edition
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