International Financial Reporting

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Sprache: Englisch

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Beschreibung

A focused, user-friendly introduction to international financial reporting.

International Financial Reporting, 8th edition employs an applied approach to key financial standards.

Updated with international financial reporting standards (IFRS® Standards) as of 1 January 2022, it lays the solid foundation for your students' success in the field.

A focused, user-friendly introduction to international financial reporting.

International Financial Reporting, 8th edition employs an applied approach to key financial standards.

Updated with international financial reporting standards (IFRS® Standards) as of 1 January 2022, it lays the solid foundation for your students' success in the field.

Über den Autor

Alan Melville, FCA, BSc, Cert. Ed. is a best-selling author. Previously a Senior Lecturer at Nottingham Trent University, he has many years of experience teaching accounting and financial reporting.

Inhaltsverzeichnis

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

Details

Erscheinungsjahr:	2022
Fachbereich:	Betriebswirtschaft
Genre:	Importe , Wirtschaft
Rubrik:	Recht & Wirtschaft
Medium:	Taschenbuch
Inhalt:	Kartoniert / Broschiert
ISBN-13:	9781292439426
ISBN-10:	1292439424
Sprache:	Englisch
Einband:	Kartoniert / Broschiert
Autor:	Melville, Alan
Auflage:	8. Auflage
Hersteller:	Pearson Education Limited
Verantwortliche Person für die EU:	Libri GmbH, Europaallee 1, D-36244 Bad Hersfeld, gpsr@libri.de
Maße:	247 x 193 x 35 mm
Von/Mit:	Alan Melville
Erscheinungsdatum:	13.04.2022
Gewicht:	1,035 kg

Artikel-ID: 121176555