International Financial Reporting: A Practical Guide, 6th edition

  • Alan Melville

International Financial Reporting

ISBN-13:  9781292200743

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Overview

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

 

 

 

 

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