International Financial Reporting
A focused, user-friendly introduction to international financial reporting International Financial Reporting, 8th edition by Melville employs a practical, applied approach in exploring and explaining the key financial standards. With more than 140 countries in the world now using international finan...
| Other Authors: | |
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| Format: | eBook |
| Language: | Inglés |
| Published: |
Harlow, England :
Pearson Education Limited
[2022]
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| Edition: | Eighth edition |
| Subjects: | |
| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009863799706719 |
Table of Contents:
- Preface
- Part 1 Introduction to Financial Reporting
- 1The regulatory framework – 2 The IASB conceptual framework
- 3 Presentation of financial statements – 4 Accounting policies, 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 – 9 Leases
- 10 Inventories – 11 Financial instruments – 12 Provisions and events after the reporting period – 13 Revenue from contracts with customers – 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 arrangements – 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 Entities – 25 The IFRS for SMEsr Standard
- Part 6 Answers Answers to exercises –Index.
