International Financial Reporting, 7th edition

International Financial Reporting, 7th edition
PDF
  • eBook:
    International Financial Reporting, 7th edition
  • Author:
    Alan Melville
  • Edition:
    7 edition
  • Categories:
  • Data:
    May 16, 2019
  • ISBN:
    1292293128
  • ISBN-13:
    9781292293127
  • Language:
    English
  • Pages:
    512 pages
  • Format:
    PDF

Book Description
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.

Renowned for clear and concise language, this seventh edition brings the book completely up-to-date with international standards issued as of 1 January 2019.

Content

Part 1 Introduction to Financial Reporting
1. The regulatory framework
2. The IASB conceptual framework
3. Presentation of financial statements
4. Accounting policies, accounting

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 discontinued 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
25. The IFRS for SMEs Standard (cont.)

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