International Financial Reporting: A Practical Guide + MyLab Accounting (Package) （9TH）

Melville, Alan

Pearson Education Limited（2025/09発売）

• 言語 ENG
• 商品コード 9781292751702

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

Contents

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