International financial reporting: a practical guide
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Harlow [u.a.]
Pearson
2014
|
| Ausgabe: | 4. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 500 S. |
| ISBN: | 9780273785972 9780273785989 |
Internformat
MARC
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| 245 | 1 | 0 | |a International financial reporting |b a practical guide |c Alan Melville |
| 250 | |a 4. ed. | ||
| 264 | 1 | |a Harlow [u.a.] |b Pearson |c 2014 | |
| 300 | |a XII, 500 S. | ||
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| 650 | 4 | |a Financial statements | |
| 650 | 4 | |a Accounting |x Standards | |
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Datensatz im Suchindex
| _version_ | 1804151418484948992 |
|---|---|
| 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 purpose of accounting standards
10
Worldwide use of international
standards
11
First-time adoption of international
standards
11
2
The IASB conceptual framework
17
Purposes and scope of the IASB
Conceptual Framework
18
Objective of general purpose financial
reporting
19
Qualitative characteristics of financial
information
21
Underlying assumption
24
Elements of financial statements
25
Recognition of the elements of
financial statements
27
Measurement of the elements of
financial statements
28
Concepts of capital and capital
maintenance
28
Discounting and present value
32
3
Presentation of financial statements
36
Purpose of financial statements
37
Components of financial statements
37
General features
38
Structure and content of financial
statements
40
The statement of financial position
41
The statement of comprehensive income
45
The statement of changes in equity
49
The notes to the financial statements
51
Interim financial reporting
52
Management commentary
53
4
Accounting policies, accounting
estimates and errors
61
Accounting policies
61
Accounting estimates
66
Prior period errors
66
Part
2
FINANCIAL REPORTING IN
PRACTICE
5
Property, plant and equipment
75
Definition of property, plant and
equipment
76
Recognition of property, plant
and equipment
77
Initial measurement of property, plant
and equipment
79
Subsequent measurement of property,
plant and equipment
80
Depreciation
82
Disclosure requirements
86
Borrowing costs
87
Government grants
89
Investment property
92
IFRS
13
Fair Value Measurement
95
6
Intangible assets
100
Definition of an intangible asset
101
Initial recognition and measurement
of intangible assets
102
Subsequent measurement of
intangible assets
106
Amortisation of intangible assets
108
CONTENTS
Derecognition
ПО
Disclosure requirements
110
Goodwill
111
IFRS3 Business Combinations
112
Impairment of assets
118
Indications of impairment
119
Recoverable amount
120
Recognition and measurement of an
impairment loss
123
Cash-generating units
124
Reversal of impairment losses
128
Disclosure requirements
129
Non-current assets held for sale
and discontinued operations
134
Classification of non-current assets
as held for sale
135
Measurement of non-current assets
held for sale
137
Presentation of non-current assets
10
held for sale
141
Discontinued operations
142
Leases
148
Classification of leases
149
Accounting for operating leases
150
Accounting for finance leases
150
Disclosure requirements
154
Proposed new leases standard
155
Inventories and construction
contracts
159
Inventories
160
Cost of inventories
160
Cost formulas
162
Net realisable value
165
Disclosures relating to inventories
166
Construction contracts
167
Contract revenue and costs
168
Recognition of contract revenue
and expenses
168
Presentation and disclosure for
construction contracts
171
Proposed new standard
174
11
Financial instruments
179
Definitions
180
Classification of financial instruments
181
Recognition and measurement
184
Disclosure requirements
189
12
Provisions and events after the
reporting period
195
Recognition of a provision
196
Measurement of a provision
198
Application of the recognition and
measurement rules
199
Contingent liabilities and contingent
assets
201
Disclosure requirements
202
Events after the reporting period
203
13
Revenue
209
Definition of revenue
210
Measurement of re venue
210
Recognition of revenue: Sale of goods
211
Recognition of revenue: Rendering
of services
212
Recognition of revenue: Interest,
royalties and dividends
213
Disclosure requirements
213
Proposed new standard
213
Guidance to the implementation
of IAS
18 214
14
Employee benefits
220
Short-term employee benefits
221
Post-employment benefits
223
Accounting for defined contribution
plans
223
Accounting for defined benefit plans
224
Other long-term employee benefits
229
Termination benefits
230
15
Taxation in financial statements
234
Current tax
235
Deferred tax
237
The tax base concept
239
IAS
12
requirements with regard to
deferred tax
244
Disclosure requirements
244
16
Statement of cash flows
249
Cash and cash equivalents
250
Classification of cash flows by activity
251
Interest, dividends and taxes
252
Reporting cash flows from
operating activities
253
Disclosures
257
vi
CONTENTS
17 Financial
reporting in
hyperinflationary
economies
268
Historical cost accounting and
its weaknesses
269
Strengths of historical cost accounting
274
Alternatives to historical cost
accounting
275
Hyperinflationary economies
276
The restatement of financial
statements
276
Disclosures required by IAS29
278
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)
Group statement of comprehensive
income
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
Related parties
Definition of related party and related
party transaction
Disclosures required by IAS24
283
284
285
289
292
295
297
298
299
299
308
309
309
315
323
324
325
325
332
333
339
340
340
342
Foreign exchange accounting
343
Reporting foreign currency
transactions
344
Translation to a presentation currency
346
Part
4
ANALYSIS OF FINANCIAL
STATEMENTS
22
Ratio analysis
353
Accounting ratios
354
Profitability ratios
355
Liquidity ratios
359
Efficiency ratios
361
Investment ratios
363
Limitations of ratio analysis
371
Multivariate ratio analysis
372
23
Earnings per share
380
Significance of EPS
380
Calculation of basic EPS
381
Shares issued during the accounting
period
383
Bonus issues
385
Rights issues
386
Calculation of diluted EPS
389
Presentation and disclosure
requirements
391
24
Segmental
analysis
396
Operating segments
397
Reportable
segments
397
Disclosures required by IFRS8
399
Part
5
SMALL AND MEDIUM-SIZED
ENTITIES
25
The IFRS for SMEs
409
Contents of the IFRS for SMEs
410
Small and medium-sized entities
411
Concepts and pervasive principles
412
Financial statement presentation
413
Statement of financial position
414
Statement of comprehensive income
and income statement
414
Statement of changes in equity and
statement of income and retained
earnings
415
Statement of cash flows
415
Notes to the financial statements
416
Consolidated and separate financial
statements
416
VII
CONTENTS
25
The
IFRS
for SMEs
(cont.)
Accounting policies, estimates and
errors
Financial instruments
Inventories
Investments in associates
Investments in 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
Borrowing costs
Share-based payment
Impairment of assets
424
417
Employee benefits
425
417
Income tax
425
418
Foreign currency translation
426
418
Hyperinflation
426
419
Events after the end of the reporting
419
period
427
420
Related party disclosures
427
420
Specialised activities
427
421
Transition to the IFRS for SMEs
427
421
Topics not covered in the IFRS
422
for SMEs
428
422
423
Part
6
ANSWERS
423
Answers to exercises
431
424
424
Index
497
VIII
|
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| id | DE-604.BV041343884 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T00:54:30Z |
| institution | BVB |
| isbn | 9780273785972 9780273785989 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-026792606 |
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| physical | XII, 500 S. |
| publishDate | 2014 |
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| publisher | Pearson |
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| spelling | Melville, Alan 1948- Verfasser (DE-588)133535339 aut International financial reporting a practical guide Alan Melville 4. ed. Harlow [u.a.] Pearson 2014 XII, 500 S. txt rdacontent n rdamedia nc rdacarrier Financial statements Accounting Standards International Accounting Standards (DE-588)4367663-7 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 s International Accounting Standards (DE-588)4367663-7 s DE-604 Erscheint auch als Online-Ausgabe, PDF 978-0-273-78602-3 Digitalisierung UB Bamberg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026792606&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 Accounting Standards (DE-588)4367663-7 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4367663-7 (DE-588)4699643-6 |
| 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 Accounting Standards (DE-588)4367663-7 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | Financial statements Accounting Standards International Accounting Standards International Financial Reporting Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026792606&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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