Instructor’sManual #
vc
International
Financial #vc
Reporting: A
#vc #vc
Practical Guide
#vc #vc
Eighth edition #vc
Alan Melville #vc
For further instructor material
#vc #vc #vc
please visit:
#vc #vc
go.pearson.com/uk/he/resources
ISBN: # v c 978-1-292-43945-7
Pearson Education Limited 2022
#vc #vc #vc #vc
Lecturers #vcadopting #vcthe #vcmain #vctext #vcare #vcpermitted #vcto #vcdownload #vcand #vcphotocopy #vcthe #vcmanual
#vcas #vcrequired.
SCHOLARVAULT
,PEARSON EDUCATION LIMITED
Kao Two
Kao Park
Harlow
CM17 9NA
United Kingdom
Tel: +44 (0)1279 623623
Web: www.pearson.com/uk
This edition published 2022
© Pearson Education Limited 2022
The rights of Alan Melville to be identified as author of this work has been asserted by him in
accordance with the Copyright, Designs and Patents Act 1988.
Pearson Education is not responsible for the content of third-party internet sites.
ISBN: 978-1-292- 43945-7
All rights reserved. Permission is hereby given for the material in this publication to be
reproduced for OHP transparencies and student handouts, without express permission of the
Publishers, for educational purposes only. In all other cases, no part of this publication may be
reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic,
mechanical, photocopying, recording, or otherwise without either the prior written permission
of the Publishers or a licence permitting restricted copying in the United Kingdom issued by
the Copyright Licensing Agency Ltd., Barnard’s Inn, 86 Fetter Lane, London EC4A 1EN. This
book may not be lent, resold, hired out or otherwise disposed of by way of trade in any form
of binding or cover other than that in which it is published, without the prior consent of the
Publishers.
This publication contains copyright material of the IFRS® Foundation in respect of which all
rights are reserved. Reproduced by Pearson Education, Ltd with the permission of the IFRS
Foundation. No permission granted to third parties to reproduce or distribute. For full access to
IFRS Standards and the work of the IFRS Foundation please visit http://eifrs.ifrs.org.
The International Accounting Standards Board®, the IFRS Foundation, the authors and the
publishers do not accept responsibility for any loss caused by acting or refraining from acting
in reliance on the material in this publication, whether such loss is caused by negligence or
otherwise.
SCHOLARVAULT
, Melville: #vcInternational #vcFinancial #vcReporting, #vcInstructor's #vcManual,
#vc8th #vcedition
Contents
Preface v
#vc
#vcAcknowledgements
vi
Chapter #vc1 The #vcregulatory#vcframework
#vcSolutions #vc1.8 #vcand #vc1.9 1
Chapter #vc2 The #vcIASB® #vcconceptual
#vcframework #vcSolutions #vc2.7 #vcand 3
#vc2.8
Chapter #vc3 Presentation #vcof #vcfinancial #vcstatements
#vcSolution #vc3.7 5
Chapter #vc4 Accounting #vcpolicies, #vcestimates #vcand
#vcerrors #vcSolution #vc4.7, #vc4.8 #vcand #vc4.9 8
Chapter #vc5 Property, #vcplant #vcand #vcequipment
#vcSolutions #vc5.7 #vcand #vc5.8 10
Chapter #vc6 Intangible #vcassets
#vcSolutions #vc6.8 #vcand 13
#vc6.9
Chapter #vc7 Impairment #vcof
#vcassets #vcSolutions 15
#vc7.7 #vcand #vc7.8
Chapter #vc8 Non-current #vcassets #vcheld #vcfor #vcsale #vcand #vcdiscontinued #vcoperations
#vcSolution #vc8.7 16
Chapter #vc9 Leases
Solutions #vc9.7 #vcand #vc9.8 17
Chapter #vc10 Inventories
Solutions #vc10.5 #vcand #vc10.6 19
Chapter #vc11 Financial
#vcinstruments 21
#vcSolution #vc11.6
Chapter #vc12 Provisions #vcand #vcevents #vcafter #vcthe #vcreporting #vcperiod
#vcSolution #vc12.8 23
Chapter #vc13 Revenue #vcfrom #vccontracts #vcwith #vccustomers
#vcSolutions #vc13.7 #vcand #vc13.8 24
Chapter #vc14 Employee #vcbenefits
#vcSolutions #vc14.6 #vcand #vc14.7 26
Chapter #vc15 Taxation #vcin #vcfinancial #vcstatements
#vcSolutions #vc15.7, #vc15.8 #vcand 28
#vc15.9
Chapter #vc16 Statement #vcof #vccash #vcflows
#vcSolutions #vc16.8, #vc16.9 #vcand 34
#vc16.10
Chapter #vc17 Financial #vcreporting #vcin #vchyperinflationary #vceconomies
#vcSolution #vc17.5 39
SCHOLARVAULT
, Melville: #vcInternational #vcFinancial #vcReporting, #vcInstructor's #vcManual,
#vc8th #vcedition
iii
© #vc2022 #vcPearson #vcEducation #vcLimited. #vcAll #vcRights
#vcReserved.
SCHOLARVAULT
vc
International
Financial #vc
Reporting: A
#vc #vc
Practical Guide
#vc #vc
Eighth edition #vc
Alan Melville #vc
For further instructor material
#vc #vc #vc
please visit:
#vc #vc
go.pearson.com/uk/he/resources
ISBN: # v c 978-1-292-43945-7
Pearson Education Limited 2022
#vc #vc #vc #vc
Lecturers #vcadopting #vcthe #vcmain #vctext #vcare #vcpermitted #vcto #vcdownload #vcand #vcphotocopy #vcthe #vcmanual
#vcas #vcrequired.
SCHOLARVAULT
,PEARSON EDUCATION LIMITED
Kao Two
Kao Park
Harlow
CM17 9NA
United Kingdom
Tel: +44 (0)1279 623623
Web: www.pearson.com/uk
This edition published 2022
© Pearson Education Limited 2022
The rights of Alan Melville to be identified as author of this work has been asserted by him in
accordance with the Copyright, Designs and Patents Act 1988.
Pearson Education is not responsible for the content of third-party internet sites.
ISBN: 978-1-292- 43945-7
All rights reserved. Permission is hereby given for the material in this publication to be
reproduced for OHP transparencies and student handouts, without express permission of the
Publishers, for educational purposes only. In all other cases, no part of this publication may be
reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic,
mechanical, photocopying, recording, or otherwise without either the prior written permission
of the Publishers or a licence permitting restricted copying in the United Kingdom issued by
the Copyright Licensing Agency Ltd., Barnard’s Inn, 86 Fetter Lane, London EC4A 1EN. This
book may not be lent, resold, hired out or otherwise disposed of by way of trade in any form
of binding or cover other than that in which it is published, without the prior consent of the
Publishers.
This publication contains copyright material of the IFRS® Foundation in respect of which all
rights are reserved. Reproduced by Pearson Education, Ltd with the permission of the IFRS
Foundation. No permission granted to third parties to reproduce or distribute. For full access to
IFRS Standards and the work of the IFRS Foundation please visit http://eifrs.ifrs.org.
The International Accounting Standards Board®, the IFRS Foundation, the authors and the
publishers do not accept responsibility for any loss caused by acting or refraining from acting
in reliance on the material in this publication, whether such loss is caused by negligence or
otherwise.
SCHOLARVAULT
, Melville: #vcInternational #vcFinancial #vcReporting, #vcInstructor's #vcManual,
#vc8th #vcedition
Contents
Preface v
#vc
#vcAcknowledgements
vi
Chapter #vc1 The #vcregulatory#vcframework
#vcSolutions #vc1.8 #vcand #vc1.9 1
Chapter #vc2 The #vcIASB® #vcconceptual
#vcframework #vcSolutions #vc2.7 #vcand 3
#vc2.8
Chapter #vc3 Presentation #vcof #vcfinancial #vcstatements
#vcSolution #vc3.7 5
Chapter #vc4 Accounting #vcpolicies, #vcestimates #vcand
#vcerrors #vcSolution #vc4.7, #vc4.8 #vcand #vc4.9 8
Chapter #vc5 Property, #vcplant #vcand #vcequipment
#vcSolutions #vc5.7 #vcand #vc5.8 10
Chapter #vc6 Intangible #vcassets
#vcSolutions #vc6.8 #vcand 13
#vc6.9
Chapter #vc7 Impairment #vcof
#vcassets #vcSolutions 15
#vc7.7 #vcand #vc7.8
Chapter #vc8 Non-current #vcassets #vcheld #vcfor #vcsale #vcand #vcdiscontinued #vcoperations
#vcSolution #vc8.7 16
Chapter #vc9 Leases
Solutions #vc9.7 #vcand #vc9.8 17
Chapter #vc10 Inventories
Solutions #vc10.5 #vcand #vc10.6 19
Chapter #vc11 Financial
#vcinstruments 21
#vcSolution #vc11.6
Chapter #vc12 Provisions #vcand #vcevents #vcafter #vcthe #vcreporting #vcperiod
#vcSolution #vc12.8 23
Chapter #vc13 Revenue #vcfrom #vccontracts #vcwith #vccustomers
#vcSolutions #vc13.7 #vcand #vc13.8 24
Chapter #vc14 Employee #vcbenefits
#vcSolutions #vc14.6 #vcand #vc14.7 26
Chapter #vc15 Taxation #vcin #vcfinancial #vcstatements
#vcSolutions #vc15.7, #vc15.8 #vcand 28
#vc15.9
Chapter #vc16 Statement #vcof #vccash #vcflows
#vcSolutions #vc16.8, #vc16.9 #vcand 34
#vc16.10
Chapter #vc17 Financial #vcreporting #vcin #vchyperinflationary #vceconomies
#vcSolution #vc17.5 39
SCHOLARVAULT
, Melville: #vcInternational #vcFinancial #vcReporting, #vcInstructor's #vcManual,
#vc8th #vcedition
iii
© #vc2022 #vcPearson #vcEducation #vcLimited. #vcAll #vcRights
#vcReserved.
SCHOLARVAULT
