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International Financial Reporting 3e provides a unique, practical introduction to the international standards, outlining how these standards are used on a daily basis by companies in the preparation of their financial statements. The author examines the recognition, measurement, presentation and disclosure requirements of each IFRS and IAS in a clear and concise way which makes a difficult set of standards comprehensible to even a novice student.
Features of the book include interpretive guidance, coverage of every key International Financial Reporting Standard (IFRS) and International Accounting Standard (IAS), together with an unparalleled level of student interactivity and assessment.
Examples and practice questions are provided throughout the book and in a new Companion Website developed for this 3rd edition to aid student understanding and to provide a framework for grasping the key aspects of this complex and fast-moving subject.
With more than 120 countries in the world now using international financial reporting standards (IFRS), 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.
Table of Contents
List of international standards
PART 1: INTRODUCTION TO FINANCIAL REPORTING
1: The regulatory framework
2: The IASB conceptual framework
3: Presentation of financial statements
4: Accounting policies, accounting, estimates and errors
PART 2: FINANCIAL REPORTING IN PRACTICE
5: Property, plant and equipment
6: Intangible assets
7: Impairment of assets
8: Non-current assets held for sale and discontinued operations
10: Inventories and construction contacts
11: Financial instruments
12: Provision and events after the reporting period
14: Employee Benefits
15: Taxation in financial statements
16: Statement of cash flows
17: Financial reporting in hyperinflationary economies
PART 3: CONSOLIDATED FINANCIAL STATEMENTS
18: Groups of companies (1)
19: Groups of companies (2)
20: Associates and joint ventures
21: Related parties and changes in foreign exchange rates
PART 4: ANALYSIS OF FINANCIAL STATEMENTS
22: Ratio analysis
23: Earnings per share
24: Segmental analysis
PART 5: SMALL AND MEDIUM SIZED BUSINESSES
25: The IFRS and SME's
25: The IFRS for SME's
PART 6: ANSWERS
Answers to exercises