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دانلود کتاب International Financial Reporting 7th edition

دانلود کتاب گزارش مالی بین المللی چاپ هفتم

International Financial Reporting 7th edition

مشخصات کتاب

International Financial Reporting 7th edition

ویرایش: 7 
نویسندگان:   
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 

قیمت کتاب (تومان) : 33,000



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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.


توضیحاتی در مورد کتاب گزارش مالی بین المللی چاپ هفتم



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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توضیحاتی درمورد کتاب به خارجی

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.

 

 



فهرست مطالب

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




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