International financial reporting : a practical guide /
Melville, Alan,
International financial reporting : a practical guide / Alan Melville. - xii, 476 pages ; 25 cm.
Includes bibliographical references and index.
pt. I. 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 -- pt. 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 and construction contracts -- 11. Financial instruments -- 12. Provisions and events after the balance sheet date -- 13. Revenue -- 14. Employee benefits -- 15. Taxation in financial statements -- 16. Cash flow statements -- 17. Financial reporting in hyperinflationary economies -- pt. 3. Consolidated Financial Statements -- 18. The group balance sheet -- 19. The group income statement -- 20. Associates and joint ventures -- 21. Related parties and changes in foreign exchange rates -- pt. 4. Analysis of Financial Statements -- 22. Ratio analysis -- 23. Earnings per share -- 24. Segmental analysis -- pt. 5. Answers -- Answers to exercises.
As the International Financial Reporting Standards Committee makes progress towards widespread acceptance and use of its standards and practices, the need to understand the new standards increases. Alan Melville provides the tools for understanding the standards and offers expert guidance on how to implement them.
9780273708728
2008024469
Financial statements.
Accounting--Standards.
HF5681.B2 / M379 2008
657.3 ME.I 2008 G.C
International financial reporting : a practical guide / Alan Melville. - xii, 476 pages ; 25 cm.
Includes bibliographical references and index.
pt. I. 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 -- pt. 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 and construction contracts -- 11. Financial instruments -- 12. Provisions and events after the balance sheet date -- 13. Revenue -- 14. Employee benefits -- 15. Taxation in financial statements -- 16. Cash flow statements -- 17. Financial reporting in hyperinflationary economies -- pt. 3. Consolidated Financial Statements -- 18. The group balance sheet -- 19. The group income statement -- 20. Associates and joint ventures -- 21. Related parties and changes in foreign exchange rates -- pt. 4. Analysis of Financial Statements -- 22. Ratio analysis -- 23. Earnings per share -- 24. Segmental analysis -- pt. 5. Answers -- Answers to exercises.
As the International Financial Reporting Standards Committee makes progress towards widespread acceptance and use of its standards and practices, the need to understand the new standards increases. Alan Melville provides the tools for understanding the standards and offers expert guidance on how to implement them.
9780273708728
2008024469
Financial statements.
Accounting--Standards.
HF5681.B2 / M379 2008
657.3 ME.I 2008 G.C
