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Tytuł:
International financial reporting : a practical guide / Alan Melville 

Autor:

 
  

Wydanie:
3rd ed 

Wydano:
Harlow, England : Financial Times/Prentice Hall , 2011 

Opis fizyczny:
xii, 500 p. ; 25 cm 

ISBN:
9780273758150 (pbk.) 

Hasła przedmiotowe:

UKD:

Uwagi:
acquire 1 shelf copy $xpolicy default $eclaim1 2011-10-19. - xj13 2011-05-06 $ixj13 2011-05-06 (telework) $wrd05 2011-05-09 xn04 2012-01-04 1 copy rec'd., to CIP ver xh10 2012-01-20 CIP Ver. to BCCD. - Includes index. - Introduction to financial reporting -- The IASB conceptual framework -- Presentation of financial statements -- Accounting policies, accounting estimates and errors -- Financial reporting in practice -- Property, plant and equipment -- Intangible assets -- Impairment of assets -- Non-current assets held for sale and discontinued operations -- Leases -- Inventories and construction contracts -- Financial instruments -- Provisions and events after the reporting period -- Revenue -- Employee benefits -- Taxation in financial statements -- Statement of cash flows -- Financial reporting in hyperinflationary economies -- Consolidated financial statements -- Groups of companies -- Associates and joint ventures -- Related parties and changes in foreign exchange rates -- Analysis of financial statements -- Ratio analysis -- Earning per share -- Segmental analysis -- Small and medium-sized entities -- The IFRS for SMEs 
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