International Financial Reporting: A Practical Guide （9TH）

個数：

International Financial Reporting: A Practical Guide （9TH）

Melville, Alan

ウェブストア価格 ¥19,058（本体¥17,326）
Pearson Education Limited（2025/08発売）
外貨定価 UK£ 61.99
ポイント 173pt

在庫がございません。海外の書籍取次会社を通じて出版社等からお取り寄せいたします。
通常6～9週間ほどで発送の見込みですが、商品によってはさらに時間がかかることもございます。
【重要ご説明事項】
1. 納期遅延や、ご入手不能となる場合がございます。
2. 複数冊ご注文の場合は、ご注文数量が揃ってからまとめて発送いたします。
3. 美品のご指定は承りかねます。

●3Dセキュア導入とクレジットカードによるお支払いについて

【入荷遅延について】
世界情勢の影響により、海外からお取り寄せとなる洋書・洋古書の入荷が、表示している標準的な納期よりも遅延する場合がございます。
おそれいりますが、あらかじめご了承くださいますようお願い申し上げます。

◆画像の表紙や帯等は実物とは異なる場合があります。

◆ウェブストアでの洋書販売価格は、弊社店舗等での販売価格とは異なります。
また、洋書販売価格は、ご注文確定時点での日本円価格となります。
ご注文確定後に、同じ洋書の販売価格が変動しても、それは反映されません。

製本 Paperback:紙装版/ペーパーバック版／ページ数 536 p.
言語 ENG
商品コード 9781292751665
DDC分類 657.3

Full Description

A focused, user-friendly introduction to international financial reporting International Financial Reporting, 9th edition by Melville employs a practical, applied approach in exploring and explaining the key financial standards.

With more than 140 countries in the world now using international financial reporting standards (IFRS® Standards) issued by the International Accounting Standards Board (IASB®), having a clear understanding of these is vital to your success in financial accounting. This textbook explains each standard as clearly and concisely as possible and offers a thorough introduction to international financial reporting. It is completely up-to-date with international standards issued as of 1 January 2025.

Worked examples and solutions provide illustrations of standards at a practical level helping to ground each topic and make each standard's requirements easy to understand. End-of-chapter exercises feature questions from past exam papers of key professional accountancy bodies to test your grasp of the topics introduced in that chapter.

The title is suitable for undergraduates, postgraduates and those preparing for professional accounting examinations.

'This excellent textbook addresses highly technical areas of financial reporting with clarity, making challenging concepts accessible for students. Its well-balanced explanations, practical worked examples, and end-of-chapter exercises support effective learning, while the chapter summaries reinforce key IFRS principles.'

- Stephanie Tiller, Associate Professor, University of Birmingham

'A must-have for anyone studying international financial reporting. The author's insightful approach ensures that students will not only learn the standards but understand their real-world applications.'

- Emma James, Senior Lecturer, Swansea University

Part 1 Introduction to Financial Reporting

The regulatory framework
The IASB conceptual framework
Presentation of financial statements
Accounting policies, estimates and errors

Part 2 Financial Reporting in Practice

Property, plant and equipment
Intangible assets
Impairment of assets
Non-current assets held for sale and discontinued operations
Leases
Inventories
Financial instruments
Provisions and events after the reporting period
Revenue from contracts with customers
Employee benefits
Taxation in financial statements
Statement of cash flows
Financial reporting in hyperinflationary economies

Part 3 Consolidated Financial Statements

Groups of companies (1)
Groups of companies (2)
Associates and joint arrangements
Related parties and changes in foreign exchange rates

Part 4 Analysis of Financial Statements

Ratio analysis
Earnings per share
Segmental analysis

Part 5 Small and Medium-sized Entities

The IFRS for SMEs® Standard