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003			KPTM
005			20200113143719.0
008			110506s2011 enk 001 0 eng
010			_a 2011019209
020			_a9780273785972
040			_aDLC _cDLC _dDLC
042			_apcc
050	0	0	_aHF5681.B2 _bM379 2014
082	0	0	_a657/.3 _223
100	1		_aMelville, Alan. _9990
245	1	0	_aInternational financial reporting : _ba practical guide / _cAlan Melville. _h2014
250			_a4th ed.
260			_aHarlow, England ; _aNew York : _bFinancial Times/Prentice Hall, _c2014.
300			_axii, 500 p. ; _c25 cm.
500			_aIncludes index.
505	0		_aIntroduction 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.
524			_aAccounting
526	1	0	_aAA231
650		0	_aFinancial statements. _9693
650		0	_aAccounting _xStandards. _9991
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2lcc _cBK _022
999			_c459 _d459