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International Financial Reporting 8th edition

Paperback by Melville, Alan

International Financial Reporting

£60.99

ISBN:
9781292439426
Publication Date:
13 Apr 2022
Edition/language:
8th edition / English
Publisher:
Pearson Education Limited
Pages:
528 pages
Format:
Paperback
For delivery:
Estimated despatch 31 Dec 2024 - 1 Jan 2025
International Financial Reporting

Description

A focused, user-friendly introduction to international financial reporting International Financial Reporting, 8th edition by Melville employs a practical, applied approach in exploring and explaining the key financial standards. 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 your success in financial accounting. Offering a thorough introduction to international financial reporting, this new edition brings the book completely up-to-date with international standards issued as of 1 January 2022. The title is suitable for second-year undergraduates studying for a degree in accounting and finance and those preparing for examinations for the professional accounting bodies. It explains each standard as clearly and concisely as possible and provides plenty of worked examples and solutions. End-of-chapter exercises feature questions from past exam papers of key professional accountancy bodies to test your grasp of the topics introduced in that chapter. 'Melville's textbook is accessible, comprehensive, reliable, and a pleasure to read.' Dr. Neil Dunne, Trinity College Dublin 'A practical book which takes a very technical subject and breaks it down into concise sections which are easy to follow.' Emma James, Swansea University Pearson, the world's learning company.

Contents

Preface Acknowledgements List of international standards Part 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 Part 3 Consolidated Financial Statements Groups of companies (1) Groups of companies (2) Associates and joint arrangements Related parties and changes in foreign exchange rates Part 4 Analysis of Financial Statements Ratio analysis Earnings per share Segmental analysis Part 5 Small and Medium-sized Entities The IFRS for SMEs® Standard Part 6 Answers Answers to exercises Index

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