International financial reporting :
Melville, Alan.
International financial reporting : a practical guide / Alan Melville. - 3rd ed. - Harlow, England : Financial Times/Prentice Hall, 2011. - xii, 500 p. ; 25 cm.
Includes index.
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.
9780273758150 (pbk.) 0273758152 (pbk.)
Financial statements.
Accounting--Standards.
657.3
International financial reporting : a practical guide / Alan Melville. - 3rd ed. - Harlow, England : Financial Times/Prentice Hall, 2011. - xii, 500 p. ; 25 cm.
Includes index.
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.
9780273758150 (pbk.) 0273758152 (pbk.)
Financial statements.
Accounting--Standards.
657.3