International Financial Reporting, A practical Guide (third edition)
Häftad bok. ET Prentice Hall . 3:e uppl. 2012. 512 sidor.
Mycket gott skick.
International Financial Reporting 3eprovides a unique practical introduction to the international standards, outlining how these standards are used on a daily basis by companies in the preparation of their financial statements. The author examines the recognition, measurement, presentation and disclosure requirements of each IFRS and IAS in a clear and concise way which makes a difficult set of standards comprehensible to even a novice student.
Features of the book include interpretive guidance, coverage of every key International Financial Reporting Standard (IFRS) and International Accounting Standard (IAS), together with an unparalleled level of student interactivity and assessment. Examples and practice questions are provided throughout the book and in a new Companion Website developed for this 3rd edition to aid student understanding and to provide a framework for grasping the key aspects of this complex and fast-moving subject.
Förlagsfakta
- ISBN
- 9780273758150
- Titel
- International financial reporting : a practical guide
- Författare
- Melville, Alan.
- Förlag
- New York, NY : Pearson Financial Times/Prentice Hall
- Utgivningsår
- 2011
- Språk
- English
- Baksidestext
- Introduction to financial reporting -- The regulatory framework -- 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 -- Groups of companies -- Associates and joint ventures.
