Description
Book SynopsisAlan Melville, FCA, BSc, Cert. Ed. is a best-selling author. Previously a Senior Lecturer at Nottingham Trent University, he has many years of experience teaching accounting and financial reporting.
Table of ContentsPreface Acknowledgements List of international standards Part 1 Introduction to Financial Reporting
- The regulatory framework
- The IASB conceptual framework
- Presentation of financial statements
- Accounting policies, estimates and errors
Part 2 Financial Reporting in Practice
- Property, plant and equipment
- Intangible assets
- Impairment of assets
- Non-current assets held for sale and discontinued operations
- Leases
- Inventories
- Financial instruments
- Provisions and events after the reporting period
- Revenue from contracts with customers
- Employee benefits
- Taxation in financial statements
- Statement of cash flows
- Financial reporting in hyperinflationary economies
Part 3 Consolidated Financial Statements
- Groups of companies (1)
- Groups of companies (2)
- Associates and joint arrangements
- Related parties and changes in foreign exchange rates
Part 4 Analysis of Financial Statements
- Ratio analysis
- Earnings per share
- Segmental analysis
Part 5 Small and Medium-sized Entities
- The IFRS for SMEs® Standard
Part 6 Answers
Answers to exercises
Index
