International Financial Reporting

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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

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

Answers to exercises

Index

Details

Erscheinungsjahr:	2022
Medium:	Taschenbuch
Inhalt:	Kartoniert / Broschiert
ISBN-13:	9781292439426
ISBN-10:	1292439424
Sprache:	Englisch
Einband:	Kartoniert / Broschiert
Autor:	Melville, Alan
Auflage:	8 ed
Hersteller:	Pearson Education Limited
Verantwortliche Person für die EU:	preigu GmbH & Co. KG, Lengericher Landstr. 19, D-49078 Osnabrück, mail@preigu.de
Maße:	191 x 247 x 33 mm
Von/Mit:	Alan Melville
Erscheinungsdatum:	15.04.2022
Gewicht:	1,036 kg