International financial reporting :

Melville, Alan.

International financial reporting : a practical guide / 2014 Alan Melville. - 4th ed. - Harlow, England ; New York : Financial Times/Prentice Hall, 2014. - xii, 500 p. ; 25 cm.

Includes index.

Introduction to financial reporting -- The IASB conceptual framework -- Presentation of financial statements -- Accounting policies, accounting estimates and errors -- Financial reporting in practice -- Property, plant and equipment -- Intangible assets -- Impairment of assets -- Non-current assets held for sale and discontinued operations -- Leases -- Inventories and construction contracts -- Financial instruments -- Provisions and events after the reporting period -- Revenue -- Employee benefits -- Taxation in financial statements -- Statement of cash flows -- Financial reporting in hyperinflationary economies -- Consolidated financial statements -- Groups of companies -- Associates and joint ventures -- Related parties and changes in foreign exchange rates -- Analysis of financial statements -- Ratio analysis -- Earning per share -- Segmental analysis -- Small and medium-sized entities -- The IFRS for SMEs.

Accounting



9780273785972

2011019209


Financial statements.
Accounting--Standards.

HF5681.B2 / M379 2014

657/.3