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Englisch
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Beschreibung
A focused, user-friendly introduction to international financial reportingInternational Financial Reporting, 9th 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 financial reporting standards (IFRS® Standards) issued by the International Accounting Standards Board (IASB®), having a clear understanding of these is vital to your success in financial accounting. This textbook explains each standard as clearly and concisely as possible and offers a thorough introduction to international financial reporting. It is completely up-to-date with international standards issued as of 1 January 2025.Worked examples and solutions provide illustrations of standards at a practical level helping to ground each topic and make each standards requirements easy to understand. End-of-chapter exercises feature questions from past exam papers of key professional accountancy bodies to test your grasp of the topics introduced in that [...] title is suitable for undergraduates, postgraduates and those preparing for professional accounting [...] excellent textbook addresses highly technical areas of financial reporting with clarity, making challenging concepts accessible for students. Its well-balanced explanations, practical worked examples, and end-of-chapter exercises support effective learning, while the chapter summaries reinforce key IFRS principles.- Stephanie Tiller, Associate Professor, University of BirminghamA must-have for anyone studying international financial reporting. The authors insightful approach ensures that students will not only learn the standards but understand their real-world applications.- Emma James, Senior Lecturer, Swansea University
A focused, user-friendly introduction to international financial reportingInternational Financial Reporting, 9th 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 financial reporting standards (IFRS® Standards) issued by the International Accounting Standards Board (IASB®), having a clear understanding of these is vital to your success in financial accounting. This textbook explains each standard as clearly and concisely as possible and offers a thorough introduction to international financial reporting. It is completely up-to-date with international standards issued as of 1 January 2025.Worked examples and solutions provide illustrations of standards at a practical level helping to ground each topic and make each standards requirements easy to understand. End-of-chapter exercises feature questions from past exam papers of key professional accountancy bodies to test your grasp of the topics introduced in that [...] title is suitable for undergraduates, postgraduates and those preparing for professional accounting [...] excellent textbook addresses highly technical areas of financial reporting with clarity, making challenging concepts accessible for students. Its well-balanced explanations, practical worked examples, and end-of-chapter exercises support effective learning, while the chapter summaries reinforce key IFRS principles.- Stephanie Tiller, Associate Professor, University of BirminghamA must-have for anyone studying international financial reporting. The authors insightful approach ensures that students will not only learn the standards but understand their real-world applications.- Emma James, Senior Lecturer, Swansea University
Über den Autor
Alan 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.
Inhaltsverzeichnis
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
Details
| Erscheinungsjahr: | 2025 |
|---|---|
| Fachbereich: | Betriebswirtschaft |
| Genre: | Importe, Wirtschaft |
| Rubrik: | Recht & Wirtschaft |
| Medium: | Taschenbuch |
| ISBN-13: | 9781292751665 |
| ISBN-10: | 1292751665 |
| Sprache: | Englisch |
| Einband: | Kartoniert / Broschiert |
| Autor: | Melville, Alan |
| Auflage: | 9. Auflage |
| Hersteller: |
Pearson
Pearson Education Limited |
| Verantwortliche Person für die EU: | Pearson Education, St.-Martin-Str. 82, D-81541 München, info@pearson.de |
| Maße: | 246 x 189 x 29 mm |
| Von/Mit: | Alan Melville |
| Erscheinungsdatum: | 17.11.2025 |
| Gewicht: | 1,024 kg |