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Business, Accounting & Vocational: Textbooks & Study Guides
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Country of Publication
Financial Times Prentice Hall
3rd New edition
Table Of Contents
PrefaceAcknowledgementsList of international standardsPART 1: INTRODUCTION TO FINANCIAL REPORTING1: The regulatory framework2: The IASB conceptual framework3: Presentation of financial statements4: Accounting policies, accounting, estimates and errorsPART 2: FINANCIAL REPORTING IN PRACTICE5: Property, plant and equipment6: Tangible assets7: Impairment of assets8: Non-current assets held for sale and discontinued operations9: Leases10: Inventories and construction contacts11: Financial instruments12: Provision and events after the reporting period13: Revenue14: Employee Benefits15: Taxation in financial statements16: Statement of cash flows17: Financial reporting in hyperinflationary economiesPART 3: CONSOLIDATED FINANCIAL STATEMENTS18: Groups of companies (1)19: Groups of companies (2)20: Associates and joint ventures21: Related parties and changes in foreign exchange ratesPART 4: ANALYSIS OF FINANCIAL STATEMENTS22: Ratio analysis23: Earnings per share24: Segmental analysisPART 5: SMALL AND MEDIUM SIZED BUSINESSES25: The IFRS and SME's25: The IFRS for SME'sPART 6: ANSWERSAnswers to exercises
Alan Melville FCA BSc Cert Ed. is a best-selling author and Senior Lecturer at Nottingham Trent University. He has many years� experience of teaching accounting and financial reporting.