TY - BOOK AU - Melville,Alan TI - International financial reporting: a practical guide SN - 9780273758150 (pbk.) U1 - 657.3 23 PY - 2011/// CY - Harlow, England PB - Financial Times/Prentice Hall KW - Financial statements KW - Accounting KW - Standards N1 - 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 ER -