x
International
Financial @ax
Reporting: A
@ax @ax
Practical Guide
@ax @ax
Eighth edition @ax
Alan Melville @ax
For further instructor material
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please visit:
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go.pearson.com/uk/he/resources
ISBN: @ a x 978-1-292-43945-7
© Pearson Education Limited 2022
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This @axedition @axpublished @ax2022
© @axPearson @axEducation @axLimited @ax2022
The @axrights @axof @axAlan @axMelville @axto @axbe @axidentified @axas @axauthor @axof @axthis @axwork @axhas
@axbeen @axasserted @axby @axhim @axin @axaccordance @axwith @axthe @axCopyright, @axDesigns @axand
@axPatents @axAct @ax1988.
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ISBN: @ a x 978-1-292-@ax43945-7
All @axrights @axreserved. @axPermission @axis @axhereby @axgiven @axfor @axthe @axmaterial @axin @axthis
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@axconsent @axof @axthe @axPublishers.
This @axpublication @axcontains @axcopyright @axmaterial @axof @axthe @axIFRS® @ a x Foundation @axin
@axrespect @axof @axwhich @axall @axrights @axare @axreserved. @axReproduced @axby @axPearson
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@axpermission @axgranted @axto @axthird @axparties @axto @axreproduce @axor @axdistribute. @axFor @axfull
@axaccess @axto @axIFRS @axStandards @axand @axthe @axwork @axof @axthe @axIFRS @axFoundation
@axplease @axvisit @axhttp://eifrs.ifrs.org.
The @axInternational @axAccounting @axStandards @axBoard®, @axthe @axIFRS @axFoundation, @axthe
@axauthors @axand @axthe @axpublishers @axdo @axnot @axaccept @axresponsibility @axfor @axany @axloss
@axcaused @axby @axacting @axor @axrefraining @axfrom @axacting @axin @axreliance @axon @axthe @axmaterial
@axin @axthis @axpublication, @axwhether @axsuch @axloss @axis @axcaused @axby @axnegligence @axor
@axotherwise.
, Melville: @axInternational @axFinancial @axReporting, @axInstructor's @axManual,
@ax8th @axedition
Contents
Preface v
@ax
@axAcknowledgements
vi
Chapter @ax1 The @axregulatory @axframework
@axSolutions @ax1.8 @axand @ax1.9 1
Chapter @ax2 The @axIASB® @axconceptual
@axframework @axSolutions @ax2.7 @axand 3
@ax2.8
Chapter @ax3 Presentation @axof @axfinancial @axstatements
@axSolution @ax3.7 5
Chapter @ax4 Accounting @axpolicies, @axestimates @axand
@axerrors @axSolution @ax4.7, @ax4.8 @axand @ax4.9 8
Chapter @ax5 Property, @axplant @axand @axequipment
@axSolutions @ax5.7 @axand @ax5.8 10
Chapter @ax6 Intangible @axassets
@axSolutions @ax6.8 @axand 13
@ax6.9
Chapter @ax7 Impairment @axof
@axassets @axSolutions 15
@ax7.7 @axand @ax7.8
Chapter @ax8 Non-current @axassets @axheld @axfor @axsale @axand @axdiscontinued
@axoperations @axSolution @ax8.7 16
Chapter @ax9 Leases
Solutions @ax9.7 @axand @ax9.8 17
Chapter @ax10 Inventories
Solutions @ax10.5 @axand @ax10.6 19
Chapter @ax11 Financial
@axinstruments 21
@axSolution @ax11.6
Chapter @ax12 Provisions @axand @axevents @axafter @axthe @axreporting @axperiod
@axSolution @ax12.8 23
Chapter @ax13 Revenue @axfrom @axcontracts @axwith
@axcustomers @axSolutions @ax13.7 @axand @ax13.8 24
Chapter @ax14 Employee @axbenefits
@axSolutions @ax14.6 @axand 26
@ax14.7
Chapter @ax15 Taxation @axin @axfinancial @axstatements
@axSolutions @ax15.7, @ax15.8 @axand 28
@ax15.9
Chapter @ax16 Statement @axof @axcash @axflows
@axSolutions @ax16.8, @ax16.9 @axand 34
iii
© @ax2022 @axPearson @axEducation @axLimited. @axAll
@axRights @axReserved.
, Melville: @axInternational @axFinancial @axReporting, @axInstructor's @axManual,
@ax8th @axedition
16.10
@ax
Chapter @ax17 Financial @axreporting @axin @axhyperinflationary
@axeconomies @axSolution @ax17.5 39
iv
© @ax2022 @axPearson @axEducation @axLimited. @axAll
@axRights @axReserved.