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Libro electrónico

International Financial Reporting (Ebook)



Autor(es): Alan Melville
ISBN: 9781292200767
Edición: 6
Copyright: 2017
Idioma: ENG
Serie: Administración y Economía
Dimensiones: 0/0/0 Peso: 1 grs
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    The purpose of this book is to explain International Financial Reporting Standards (IFRS® Standards) and International Accounting Standards (IAS® Standards) at a level which is appropriate for students who are undertaking an intermediate course of study in financial reporting. It is assumed that the reader has already completed an introductory accounting course and is familiar with the basics of financial accounting. The book has not been written with any particular syllabus in mind but should be useful to second-year undergraduates studying for a degree in accounting and finance and to those who are preparing for the examinations of the professional accounting bodies. IFRS Standards and IAS Standards (referred to in this book as "international standards") have gained widespread acceptance around the world and most accounting students are now required to become familiar with them. The problem is that the standards and their accompanying documents occupy over 4,000 pages of fine print and much of this content is highly technical and difficult to understand. What is needed is a textbook which explains each standard as clearly and concisely as possible and provides students with plenty of worked examples and exercises. This book tries to satisfy that need. The standards are of international application but, for the sake of convenience, most of the monetary amounts referred to in the worked examples and exercises in this book are denominated in £s. Other than this, the book contains very few UK-specific references and should be relevant in any country which has adopted international standards. Each chapter of the book concludes with a set of exercises which test the reader's grasp of the topics introduced in that chapter. Some of these exercises are drawn from the past examination papers of professional accounting bodies. Solutions to most of the exercises are located at the back of the book but solutions to those exercises which are marked with an asterisk (*) are intended for lecturers' use and are provided on a supporting website. This sixth edition is in accordance with all international standards or amendments to standards issued as at 1 January 2017.
    Part 1 Introduction to Financial Reporting
    Part 2 Financial Reporting in Practice
    Part 3 Consolidated Financial Statements
    Part 4 Analysis of Financial Statements
    Part 5 Small and Medium-sized Entities