International Financial Reporting: A Practical Guide, 6th edition

  • Alan Melville

International Financial Reporting

ISBN-13:  9781292200743

Add to cart form
Free delivery
Free delivery

What's included

  • Paperback

    You'll get a bound printed text.


With more than 120 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 sixth edition brings the book completely up-to-date with international standards issued as of 1 January 2017.


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

Table of contents

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: Property, 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 Standard


Part 6 Answers





For teachers

All the material you need to teach your courses.

Discover teaching material

Published by Pearson (June 22nd 2017) - Copyright © 2017