International Financial Reporting

8th Edition

Alan Melville

c | 2022

ISBN	9781292439426
Published	6 Apr 2022

Book cover of International Financial Reporting

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International Financial Reporting, 8th Edition by Melville employs a practical, applied approach in exploring and explaining the latest key financial standards (IFRS® Standards), as of 1 January 2022.

Accessible and reader-friendly, it offers you a complete introduction to the standards issued by the International Accounting Standards Board (IASB®) and equips you with knowledge, which is vital for your success in financial accounting.

The book's updated content, combined with an increased number of end-of-chapter exercises, offers you a complete introduction to the field and the support you need for your success.

UPDATED: Content reflecting all standards and amendments as of 1 January 2022.
NEW: Detailed coverage of the exposure draft of a new standard intended to replace IAS1.
NEW: Discussion about the role of the new UK Endorsement Board (UKEB).
NEW: Contains revised Due Process Handbook and revised Preface to IFRS Standards.
REVISED: Explained changes made to the IFRS Foundation constitution.
NEW: Coverage of the role of the newly formed International Sustainability Standards Board.
UPDATED: Increased number of end-of-chapter student exercises.

Preface
Acknowledgements
List of international standards

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

Part 6 Answers

Answers to exercises
Index