International financial reporting : a practical guide

By: Melville, Alan [Author]Material type: TextTextPublication details: Harlow, England ; New York : Pearson Education, [2019]Edition: Seventh editionDescription: 500 pagesISBN: 9781292293127 (print); 1292293128Subject(s): Financial statements | AccountingDDC classification: 657.3
Contents:
Part 1 Introduction to Financial ReportingChapter 1: The regulatory frameworkChapter 2: The IASB conceptual frameworkChapter 3: Presentation of financial statementsChapter 4: Accounting policies, accounting estimates and errorsPart 2 Financial Reporting in PracticeChapter 5: Property, plant and equipmentChapter 6: Intangible assetsChapter 7: Impairment of assetsChapter 8: Non-current assets held for sale and discontinued operationsChapter 9: LeasesChapter 10: InventoriesChapter 11: Financial instrumentsChapter 12: Provisions and events after the reporting periodChapter 13: Revenue from contracts with customersChapter 14: Employee benefitsChapter 15: Taxation in financial statementsChapter 16: Statement of cash flowsChapter 17: Financial reporting in hyperinflationary economiesPart 3 Consolidated Financial StatementsChapter 18: Groups of companies (1)Chapter 19: Groups of companies (2)Chapter 20: Associates and joint arrangementsChapter 21: Related parties and changes in foreign exchange ratesPart 4 Analysis of Financial StatementsChapter 22: Ratio analysisChapter 23: Earnings per shareChapter 24: Segmental analysisPart 5 Small and Medium-sized EntitiesChapter 25: The IFRS for SMEs StandardPart 6 Answers
Summary: International Financial Reporting delivers a focused, user-friendly introduction to international financial reporting and how to implement the IASB standards for undergraduate students.
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Includes index.

Part 1 Introduction to Financial ReportingChapter 1: The regulatory frameworkChapter 2: The IASB conceptual frameworkChapter 3: Presentation of financial statementsChapter 4: Accounting policies, accounting estimates and errorsPart 2 Financial Reporting in PracticeChapter 5: Property, plant and equipmentChapter 6: Intangible assetsChapter 7: Impairment of assetsChapter 8: Non-current assets held for sale and discontinued operationsChapter 9: LeasesChapter 10: InventoriesChapter 11: Financial instrumentsChapter 12: Provisions and events after the reporting periodChapter 13: Revenue from contracts with customersChapter 14: Employee benefitsChapter 15: Taxation in financial statementsChapter 16: Statement of cash flowsChapter 17: Financial reporting in hyperinflationary economiesPart 3 Consolidated Financial StatementsChapter 18: Groups of companies (1)Chapter 19: Groups of companies (2)Chapter 20: Associates and joint arrangementsChapter 21: Related parties and changes in foreign exchange ratesPart 4 Analysis of Financial StatementsChapter 22: Ratio analysisChapter 23: Earnings per shareChapter 24: Segmental analysisPart 5 Small and Medium-sized EntitiesChapter 25: The IFRS for SMEs StandardPart 6 Answers

International Financial Reporting delivers a focused, user-friendly introduction to international financial reporting and how to implement the IASB standards for undergraduate students.

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