TY  - BOOK
AU  - Melville,Alan
TI  - International financial reporting: a practical guide 
SN  - 9780273785972
AV  - HF5681.B2 M379 2014
U1  - 657/.3 23
PY  - 2014///
CY  - Harlow, England, New York
PB  - Financial Times/Prentice Hall
KW  - Financial statements
KW  - Accounting
KW  - Standards
N1  - 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; AA231
ER  -