International financial reporting: a practical guide
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Harlow, Engl. ; Munich [u.a.]
FT Prentice Hall
2009
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | xii, 484 p. 25 cm |
| ISBN: | 9780273730118 0273730118 |
Internformat
MARC
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| 245 | 1 | 0 | |a International financial reporting |b a practical guide |c Alan Melville |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a Harlow, Engl. ; Munich [u.a.] |b FT Prentice Hall |c 2009 | |
| 300 | |a xii, 484 p. |c 25 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 650 | 4 | |a Financial statements | |
| 650 | 4 | |a Accounting |x Standards | |
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-022519106 | ||
Datensatz im Suchindex
| _version_ | 1804145644648005632 |
|---|---|
| adam_text | Contents
Preface
ix
Acknowledgements
χ
List of international standards
xi
Part
1
INTRODUCTION TO FINANCIAL
REPORTING
1
The regulatory framework
3
The need for regulation
4
Sources of regulation
4
Generally accepted accounting practice
6
The International Accounting Standards
Board (IASB)
7
The standard-setting process
9
The structure of an international
standard
9
The purpose of accounting standards
10
Worldwide use of international
standards
11
First-time adoption of international
standards
11
2
The IASB conceptual framework
17
Purpose and scope of the IASB
Framework
18
Objective of financial statements
19
Underlying assumptions
21
Qualitative characteristics of financial
statements
21
Elements of financial statements
24
Recognition of the elements of
financial statements
26
Measurement of the elements of
financial statements
27
Concepts of capital and capital
maintenance
28
3
Presentation of financial statements
35
Objective of financial statements
36
Components of financial statements
36
General features
37
Structure and content
of financial
statements
39
The statement of financial position
40
The statement of comprehensive income
45
The statement of changes in equity
48
The notes to the financial statements
50
Interim financial reporting
51
4
Accounting policies, accounting
estimates and errors
59
Accounting policies
59
Accounting estimates
64
Prior period errors
64
Part
2
FINANCIAL REPORTING IN
PRACTICE
5
Property, plant and equipment
73
Definition of property, plant and
equipment
74
Recognition of property, plant
and equipment
74
Initial measurement of property, plant
and equipment
77
Subsequent measurement of property,
plant and equipment
78
Depreciation
80
Disclosure requirements
84
Borrowing costs
85
Government grants
88
Investment property
91
6
Intangible assets
98
Definition of an intangible asset
99
Initial recognition and measurement
of intangible assets
100
Subsequent measurement of
intangible assets
104
Amortisation of intangible assets
106
Derecognition
108
Disclosure requirements
108
CONTENTS
Goodwill
109
IFRS3 Business
Combinations
110
7
Impairment of assets
116
Indications of impairment
117
Recoverable amount
118
Recognition and measurement of an
impairment loss
121
Cash-generating units
122
Reversal of impairment losses
126
Disclosure requirements
127
8
Non-current assets held for sale
and discontinued operations
132
Classification of non-current assets
as held for sale
133
Measurement of non-current assets
held for sale
135
Presentation of non-current assets
held for sale
139
Discontinued operations
140
9
Leases
146
Classification of leases
147
Accounting for operating leases
148
Accounting for finance leases
148
Disclosure requirements
152
10
Inventories and construction
contracts
157
Inventories
158
Cost of inventories
158
Cost formulas
160
Net realisable value
163
Disclosures relating to inventories
164
Construction contracts
165
Contract revenue and costs
166
Recognition of contract revenue
and expenses
166
Presentation and disclosure for
construction contracts
169
11
Financial instruments
177
Definitions
178
Classification of financial instruments
179
Recognition of financial assets
and liabilities
182
Initial measurement of financial assets
and liabilities
182
Subsequent measurement of financial
assets
182
Subsequent measurement of financial
liabilities
186
Disclosure requirements
187
12
Provisions and events after the
reporting period
193
Recognition of a provision
194
Measurement of a provision
196
Application of the recognition and
measurement rules
197
Contingent liabilities and contingent
assets
199
Disclosure requirements
200
Scope of IAS37
201
Events after the reporting period
201
13
Revenue
207
Definition of revenue
208
Measurement of revenue
208
Recognition of revenue: Sale of goods
209
Recognition of revenue: Rendering
of services
210
Recognition of revenue: Interest,
royalties and dividends
211
Disclosure requirements
211
Guidance to the implementation
of IAS
18
212
14
Employee benefits
218
Short-term employee benefits
219
Post-employment benefits
221
Accounting for defined contribution
plans
221
Accounting for defined benefit plans
222
Other long-term employee benefits
228
Termination benefits
228
15
Taxation in financial statements
233
Current tax
234
Deferred tax
236
The tax base concept
238
IAS
12
requirements with regard to
deferred tax
243
Disclosure requirements
243
16
Statement of cash flows
248
Cash and cash equivalents
249
Classification of cash flows by activity
250
vi
CONTENTS
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
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
IAS3
1
disclosure requirements
251 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
252
256
267
268
273
274
275
275
277
283
284
285
289
292
295
297
298
299
309
310
316
324
325
326
326
332
333
334
338
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 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
IAS
14
Segment Reporting
Primary and secondary segment
reporting formats
Reportable
segments
Disclosures for the primary format
Disclosures for the secondary format
Other disclosures
Part
5
ANSWERS
Answers to exercises
Index
344
345
345
346
348
349
350
357
358
359
363
365
367
375
376
384
384
385
387
389
390
393
395
400
401
401
403
407
408
408
409
410
412
419
481
VII
|
| any_adam_object | 1 |
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| dewey-sort | 3657 13 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 2. ed. |
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| id | DE-604.BV037365648 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T23:22:44Z |
| institution | BVB |
| isbn | 9780273730118 0273730118 |
| language | English |
| lccn | 2009021754 |
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| physical | xii, 484 p. 25 cm |
| publishDate | 2009 |
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| publisher | FT Prentice Hall |
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| spelling | Melville, Alan 1948- Verfasser (DE-588)133535339 aut International financial reporting a practical guide Alan Melville 2. ed. Harlow, Engl. ; Munich [u.a.] FT Prentice Hall 2009 xii, 484 p. 25 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Financial statements Accounting Standards International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf International Accounting Standards (DE-588)4367663-7 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 s International Accounting Standards (DE-588)4367663-7 s DE-604 Digitalisierung UB Bamberg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022519106&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Melville, Alan 1948- International financial reporting a practical guide Financial statements Accounting Standards International Financial Reporting Standards (DE-588)4699643-6 gnd International Accounting Standards (DE-588)4367663-7 gnd |
| subject_GND | (DE-588)4699643-6 (DE-588)4367663-7 |
| title | International financial reporting a practical guide |
| title_auth | International financial reporting a practical guide |
| title_exact_search | International financial reporting a practical guide |
| title_full | International financial reporting a practical guide Alan Melville |
| title_fullStr | International financial reporting a practical guide Alan Melville |
| title_full_unstemmed | International financial reporting a practical guide Alan Melville |
| title_short | International financial reporting |
| title_sort | international financial reporting a practical guide |
| title_sub | a practical guide |
| topic | Financial statements Accounting Standards International Financial Reporting Standards (DE-588)4699643-6 gnd International Accounting Standards (DE-588)4367663-7 gnd |
| topic_facet | Financial statements Accounting Standards International Financial Reporting Standards International Accounting Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022519106&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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