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درصورت عدم همخوانی توضیحات با کتاب
از ساعت 7 صبح تا 10 شب
ویرایش: 7
نویسندگان: Alan Melville
سری:
ISBN (شابک) : 1292293128, 9781292293127
ناشر: Pearson
سال نشر: 2019
تعداد صفحات: 514
زبان: English
فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود)
حجم فایل: 8 مگابایت
در صورت تبدیل فایل کتاب International Financial Reporting 7th edition به فرمت های PDF، EPUB، AZW3، MOBI و یا DJVU می توانید به پشتیبان اطلاع دهید تا فایل مورد نظر را تبدیل نمایند.
توجه داشته باشید کتاب گزارش مالی بین المللی چاپ هفتم نسخه زبان اصلی می باشد و کتاب ترجمه شده به فارسی نمی باشد. وبسایت اینترنشنال لایبرری ارائه دهنده کتاب های زبان اصلی می باشد و هیچ گونه کتاب ترجمه شده یا نوشته شده به فارسی را ارائه نمی دهد.
در حال حاضر بیش از 140 کشور در جهان از استانداردهای گزارشگری مالی بینالمللی (IFRS® استانداردها)، آگاهی از استانداردهای صادر شده توسط هیئت استانداردهای حسابداری بینالمللی (IASB®) برای موفقیت دانشجویان در حسابداری مالی حیاتی است. گزارشگری مالی بینالمللی ملویل از یک رویکرد کاربردی و کاربردی در کاوش و توضیح استانداردهای کلیدی بینالمللی استفاده میکند. با تمرکز بر نحوه اجرای استانداردها، این متن مقدمه ای متمرکز و کاربرپسند برای گزارشگری مالی بین المللی ارائه می دهد.
این نسخه هفتم که به زبان روشن و مختصر مشهور است، این کتاب را
کاملاً به روز با استانداردهای بین المللی صادر شده از اول
ژانویه 2019 می کند.
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With more than 140 countries in the world now using international financial reporting standards (IFRS® Standards), knowledge of the standards issued by the International Accounting Standards Board (IASB®) is vital to students’ success in financial accounting. Melville’s International Financial Reporting employs a practical, applied approach in exploring and explaining the key international standards. With a focus on how to implement the standards, this text delivers a focused, user-friendly introduction to international financial reporting.
Renowned for clear and concise language, this seventh edition
brings the book completely up-to-date with international
standards issued as of 1 January 2019.
Front Cover Title Page Copyright Page Contents Preface Acknowledgements List of international standards Part 1 INTRODUCTION TO FINANCIAL REPORTING 1 The regulatory framework The need for regulation Sources of regulation Generally accepted accounting practice The International Accounting Standards Board (IASB) The standard-setting process The purpose of accounting standards Worldwide use of international standards First-time adoption of international standards 2 The IASB conceptual framework Purpose and status of the IASB Conceptual Framework Objective of general purpose financial reporting Qualitative characteristics of financial information Financial statements and the reporting entity Elements of financial statements Recognition of the elements of financial statements Measurement of the elements of financial statements Presentation and disclosure Concepts of capital and capital maintenance Discounting and present value 3 Presentation of financial statements Purpose of financial statements Components of financial statements General features Structure and content of financial statements The statement of financial position The statement of comprehensive income The statement of changes in equity The notes to the financial statements Interim financial reporting Management commentary Making materiality judgements 4 Accounting policies, accounting estimates and errors Accounting policies Accounting estimates Prior period errors Part 2 FINANCIAL REPORTING IN PRACTICE 5 Property, plant and equipment Definition of property, plant and equipment Recognition of property, plant and equipment Initial measurement of property, plant and equipment Subsequent measurement of property, plant and equipment Depreciation Disclosure requirements Borrowing costs Government grants Investment property IFRS13 Fair Value Measurement 6 Intangible assets Definition of an intangible asset Initial recognition and measurement of intangible assets Subsequent measurement of intangible assets Amortisation of intangible assets Derecognition Disclosure requirements Goodwill IFRS3 Business Combinations 7 Impairment of assets Indications of impairment Recoverable amount Recognition and measurement of an impairment loss Cash-generating units Reversal of impairment lossesIf Disclosure requirements 8 Non-current assets held for sale and discontinued operations Classification of non-current assets as held for sale Measurement of non-current assets held for sale Presentation of non-current assets held for sale Discontinued operations 9 Leases Definition of a lease Lease accounting by lessees Lease accounting by lessors Sale and leaseback transactions 10 Inventories Inventories Cost of inventories Cost formulas Net realisable value Disclosures relating to inventories 11 Financial instruments Definitions Classification of financial instruments Recognition and measurement Initial measurement of financial assets and liabilities Subsequent measurement of financial assets The effective interest method Subsequent measurement of financial liabilities Disclosure requirements 12 Provisions and events after the reporting period customers Recognition of a provision Measurement of a provision Application of the recognition and measurement rules Disclosure requirements Events after the reporting period 13 Revenue from contracts with Purpose and scope of IFRS15 The five-step model Step 1: Identifying the contract Step 2: Identifying performance obligations Step 3: Determining the transaction price Step 4: Allocating the transaction price Step 5: Satisfaction of performance obligations Contract costs Presentation and disclosure Guidance to the application of IFRS15 14 Employee benefits Short-term employee benefits Post-employment benefits Accounting for defined contribution plans Accounting for defined benefit plans Other long-term employee benefits Termination benefits Share-based payments 15 Taxation in financial statements Current tax Deferred tax The tax base concept IAS12 requirements with regard to deferred tax Disclosure requirements 16 Statement of cash flows Cash and cash equivalents Classification of cash flows by activity Interest, dividends and taxes Reporting cash flows from operating activities Disclosures 17 Financial reporting in hyperinflationary economies Historical cost accounting and its weaknesses Strengths of historical cost accounting Alternatives to historical cost accounting Hyperinflationary economies The restatement of financial statements Disclosures required by IAS29 Part 3 CONSOLIDATED FINANCIAL STATEMENTS 18 Groups of companies (1) Requirement to prepare consolidated financial statements Group statement of financial position at date of acquisition Group statement of financial position in subsequent years Partly-owned subsidiaries Preference shares Elimination of intra-group balances Unrealised profits Reporting period and accounting policies Disclosure requirements 19 Groups of companies (2) The group statement of comprehensive income The group statement of changes in equity Subsidiary acquired part way through an accounting period 20 Associates and joint arrangements Associates and significant influence The equity method Application of the equity method Joint arrangements Disclosure requirements 21 Related parties and changes in foreign exchange rates Definition of related party and related party transaction Disclosures required by IAS24 Foreign exchange accounting Reporting foreign currency transactions Translation to a presentation currency Part 4 ANALYSIS OF FINANCIAL STATEMENTS 22 Ratio analysis Accounting ratios Profitability ratios Liquidity ratios Efficiency ratios Investment ratios Limitations of ratio analysis Multivariate ratio analysis 23 Earnings per share Significance of EPS Calculation of Basic EPS Shares issued during the accounting period Bonus issues Rights issues Calculation of Diluted EPS Presentation and disclosure requirements 24 Segmental analysis Operating segments Reportable segments Disclosures required by IFRS8 Part 5 SMALL AND MEDIUM-SIZED ENTITIES 25 The IFRS for SMEs Standard Small and medium-sized entities Concepts and pervasive principles Financial statement presentation Statement of financial position Statement of comprehensive income and income statement Statement of changes in equity and Statement of income and retained earnings Statement of cash flows Notes to the financial statements Consolidated and separate financial statements Accounting policies, estimates and errors Financial instruments Inventories Investments in associates and joint ventures Investment property Property, plant and equipment Intangible assets other than goodwill Business combinations and goodwill Leases Provisions and contingencies Liabilities and equity Revenue Government grants and Borrowing costs Share-based payment Impairment of assets Employee benefits Income tax Foreign currency translation and Hyperinflation Events after the end of the reporting period Related party disclosures Specialised activities Transition to the IFRS for SMEs Standard Part 6 ANSWERS Answers to exercises Index Back Cover