International financial reporting : a practical guide Upplaga 3

As the International Accounting Standards Board (IASB) makes progress towards widespread acceptance and use of its standards and practices, the need to become familiar with the IASB standards is rapidly increasing. Melville provides the tools for understanding the international standards and offers expert guidance on how to implement them. This second edition brings the book completely up-to-date and covers all international standards issued as at 1 January 2009. Features of the book include interpretive guidance, coverage of every key International Financial Reporting Standard (IFRS) and International Accounting Standard (IAS), together with an unparalleled level of student interactivity and assessment. The book provides a unique practical introduction to the international standards, outlining how these standards are used on a daily basis by companies in the preparation of their financial statements. The author examines the recognition, measurement, presentation and disclosure requirements of each IFRS and IAS and every attempt has been made to explain the standards as clearly and concisely as possible. Examples and practice questions are provided throughout the book to aid student understanding and to provide a framework for grasping the key aspects of this complex and fast-moving subject.FEATURES - unique practical approach, combining theoretical and technical issues - class-tested with both professional and degree students - every chapter contains a variety of worked examples with solutions - every chapter concludes with a set of exercises, some of which are drawn from the past examination papers of the key professional accountancy bodies comprehensive answers to most of the exercises are provided at the back of the book supporting website for lecturers' use, containing answers to the remaining exercises and PowerPoint slides for each chapter This text is essential reading for all undergraduate and professional courses on international financial reporting. Alan Melville FCA BSc Cert. Ed. is a bestselling author and Senior Lecturer with many years' experience of teaching accounting and financial reporting. (Pearson)