عنوان

International financial reporting :

(Number (ISBN

0273730118

(Number (ISBN

0273730142

(Number (ISBN

9780273730118

(Number (ISBN

9780273730149

Number

b548301

Title Proper

International financial reporting :

General Material Designation

[Book]

Other Title Information

a practical guide

First Statement of Responsibility

Alan Melville.

Edition Statement

2nd ed

Place of Publication, Distribution, etc.

New York

Name of Publisher, Distributor, etc.

Financial Times/Prentice Hall

Date of Publication, Distribution, etc.

2009

Specific Material Designation and Extent of Item

497 pages ; 25 cm

Text of Note

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 STATEMENTS18 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 19 Groups of companies (2) Group statement of comprehensive income Subsidiary acquired part way through an accounting period 20 Associates and joint ventures Significant influence The equity method Application of the equity method IAS28 disclosure requirements Joint ventures Accounting for an interest in a jointly controlled entity IAS31 disclosure requirements 21 Related parties and changes in foreign exchange rates Related parties 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 STATEMENTS22 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 period Bonus issues Rights issues Calculation of diluted EPS Presentation and disclosure requirements 24 Segmental analysis IFRS8 Operating Segments Reportable segments Disclosures required by IFRS8 IAS14 Segment Reporting Primary and secondary segment reporting formats Reportable segments Disclosures for the primary format Disclosures for the secondary format Other disclosures Part 5 ANSWERSAnswersto exercises Index

Text of Note

Preface Acknowledgements List of international standards Part 1 INTRODUCTION TO FINANCIAL REPORTING1 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 structure of an internationaL standard The purpose of accounting standards Worldwide use of international standards First-time adoption of international standards 2 The IASB conceptual framework Purpose and scope of the IASB FrameworkObjective of financial statements Underlying assumptions Qualitative characteristics of financial statements Elements of financial statements Recognition of the elements oF financial statements Measurement of the elements of financial statements Concepts of capital and capital maintenance3 Presentation of financial statements Objective of financial statements Components of financial statements General features Structure and content of financial statementsThe statement of financial position The statement of comprehensive income The statement of changes in equity The notes to the financial statements Interim financial reporting 4 Accounting policies, accounting estimates and errors Accounting policies Accounting estimates Prior period errors Part 2 FINANCIAL REPORTING IN PRACTICE5 Property, plant and equipment Definition of property, plant and equipmentRecognition 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 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 losses 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 Classification of leases Accounting for operating leases Accounting for finance leases Disclosure requirements 10 Inventories and construction contracts Inventories Cost of inventories Cost formulas Net realisable value Disclosures relating to inventories Construction contracts Contract revenue and costs Recognition of contract revenue and expenses Presentation and disclosure for construction contracts 11 Financial instruments Definitions Classification of financial instruments Recognition of financial assets and liabilities Initial measurement of financial assets and liabilities Subsequent measurement of financial assetsSubsequent measurement of financial liabilities Disclosure requirements 12 Provisions and events after the reporting period Recognition of a provision Measurement of a provision Application of the recognition and measurement rules Contingent liabilities and contingent assets Disclosure requirements Scope of IAS37 Events after the reporting period 13 Revenue Definition of revenue Measurement of revenue Recognition of revenue: Sale of goods Recognition of revenue: Rendering of services Recognition of revenue: Interest, royalties and dividends Disclosure requirements Guidance to the implementation of IAS18 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 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

Accounting -- Standards.

Financial statements.

Class number

Book number

Alan Melville.

Alan Melville

Electronic name

[Book]

Y