Instructor’sManual #
z
International
Financial Reporting:
#z #z
A Practical Guide
#z #z #z
Eighth edition #z
Alan Melville #z
For further instructor material
#z #z #z
please visit:
#z #z
go.pearson.com/uk/he/resources
ISBN: # z 978-1-292-43945-7
Pearson Education Limited 2022
#z #z #z #z
Lecturers #zadopting #zthe #zmain #ztext #zare #zpermitted #zto #zdownload #zand #zphotocopy #zthe #zmanual #zas
#zrequired.
,PEARSON #zEDUCATION #zLIMITED
Kao #zTwo
#zKao #zPark
#zHarlow
#zCM17
#z9NA
United #zKingdom
Tel: #z+44 #z(0)1279 #z623623
Web: #zwww.pearson.com/uk
This #zedition #zpublished #z2022
© #zPearson #zEducation #zLimited #z2022
The #zrights #zof #zAlan #zMelville #zto #zbe #zidentified #zas #zauthor #zof #zthis #zwork #zhas #zbeen #zasserted
#zby #zhim #zin #zaccordance #zwith #zthe #zCopyright, #zDesigns #zand #zPatents #zAct #z1988.
Pearson #zEducation #zis #znot #zresponsible #zfor #zthe #zcontent #zof #zthird-party #zinternet #zsites.
ISBN: # z 978-1-292-#z43945-7
All #zrights #zreserved. #zPermission #zis #zhereby #zgiven #zfor #zthe #zmaterial #zin #zthis #zpublication
#zto #zbe #zreproduced #zfor #zOHP #ztransparencies #zand #zstudent #zhandouts, #zwithout #zexpress
#zpermission #zof #zthe #zPublishers, #zfor #zeducational #zpurposes #zonly. #zIn #zall #zother #zcases, #zno
#zpart #zof #zthis #zpublication #zmay #zbe #zreproduced, #zstored #zin #za #zretrieval #zsystem, #zor #ztransmitted
#zin #zany #zform #zor #zby #zany #zmeans, #zelectronic, #zmechanical, #zphotocopying, #zrecording, #zor
#zotherwise #zwithout #zeither #zthe #zprior #zwritten #zpermission #zof #zthe #zPublishers #zor #za #zlicence
#zpermitting #zrestricted #zcopying #zin #zthe #zUnited #zKingdom #zissued #zby #zthe #zCopyright
#zLicensing #zAgency #zLtd., #zBarnard’s #zInn, #z86 #zFetter #zLane, #zLondon #zEC4A #z1EN. #zThis #zbook
#zmay #znot #zbe #zlent, #zresold, #zhired #zout #zor #zotherwise #zdisposed #zof #zby #zway #zof #ztrade #zin
#zany #zform #zof #zbinding #zor #zcover #zother #zthan #zthat #zin #zwhich #zit #zis #zpublished, #z without
#zthe #zprior #zconsent #zof #zthe #zPublishers.
This #zpublication #zcontains #zcopyright #zmaterial #zof #zthe #zIFRS® # z Foundation #zin #zrespect #zof
#z which #zall #zrights #zare #zreserved. #zReproduced #zby #zPearson #zEducation, #zLtd #zwith #zthe
#zpermission #zof #zthe #zIFRS #zFoundation. #zNo #zpermission #zgranted #zto #zthird #zparties #zto
#zreproduce #zor #zdistribute. #zFor #zfull #zaccess #zto #zIFRS #zStandards #zand #zthe #zwork #zof #zthe
#zIFRS #zFoundation #zplease #zvisit #zhttp://eifrs.ifrs.org.
The #zInternational #zAccounting #zStandards #zBoard®, #zthe #zIFRS #zFoundation, #zthe #zauthors
#zand #zthe #zpublishers #zdo #znot #zaccept #zresponsibility #zfor #zany #zloss #zcaused #zby #zacting #zor
#zrefraining #zfrom #zacting #zin #zreliance #zon #zthe #zmaterial #zin #zthis #zpublication, #zwhether #zsuch
#zloss #zis #zcaused #zby #znegligence #zor #zotherwise.
, Melville: #zInternational #zFinancial #zReporting, #zInstructor's #zManual, #z8th
#zedition
Contents
Preface v
#zAcknowledgements #zv
i
Chapter #z1 The #zregulatory #zframework
#zSolutions #z1.8 #zand #z1.9 1
®
Chapter #z2 The #zIASB #zconceptual #zframework
#zSolutions #z2.7 #zand #z2.8 3
Chapter #z3 Presentation #zof #zfinancial #zstatements
#zSolution #z3.7 5
Chapter #z4 Accounting #zpolicies, #zestimates #zand #zerrors
#zSolution #z4.7, #z4.8 #zand #z4.9 8
Chapter #z5 Property, #zplant #zand #zequipment
#zSolutions #z5.7 #zand #z5.8 10
Chapter #z6 Intangible #zassets
#zSolutions #z6.8 #zand 13
#z6.9
Chapter #z7 Impairment #zof
#zassets #zSolutions 15
#z7.7 #zand #z7.8
Chapter #z8 Non-current #zassets #zheld #zfor #zsale #zand #zdiscontinued #zoperations
#zSolution #z8.7 16
Chapter #z9 Leases
Solutions #z9.7 #zand #z9.8 17
Chapter #z10 Inventories
Solutions #z10.5 #zand #z10.6 19
Chapter #z11 Financial
#zinstruments 21
#zSolution #z11.6
Chapter #z12 Provisions #zand #zevents #zafter #zthe #zreporting #zperiod
#zSolution #z12.8 23
Chapter #z13 Revenue #zfrom #zcontracts #zwith #zcustomers
#zSolutions #z13.7 #zand #z13.8 24
Chapter #z14 Employee #zbenefits
#zSolutions #z14.6 #zand #z14.7 26
Chapter #z15 Taxation #zin #zfinancial #zstatements
#zSolutions #z15.7, #z15.8 #zand #z15.9 28
Chapter #z16 Statement #zof #zcash #zflows
#zSolutions #z16.8, #z16.9 #zand #z16.10 34
iii
© #z2022 #zPearson #zEducation #zLimited. #zAll #zRights
#zReserved.
, Melville: #zInternational #zFinancial #zReporting, #zInstructor's #zManual, #z8th
#zedition
Chapter #z17 Financial #zreporting #zin #zhyperinflationary #zeconomies
#zSolution #z17.5 39
iv
© #z2022 #zPearson #zEducation #zLimited. #zAll #zRights
#zReserved.
z
International
Financial Reporting:
#z #z
A Practical Guide
#z #z #z
Eighth edition #z
Alan Melville #z
For further instructor material
#z #z #z
please visit:
#z #z
go.pearson.com/uk/he/resources
ISBN: # z 978-1-292-43945-7
Pearson Education Limited 2022
#z #z #z #z
Lecturers #zadopting #zthe #zmain #ztext #zare #zpermitted #zto #zdownload #zand #zphotocopy #zthe #zmanual #zas
#zrequired.
,PEARSON #zEDUCATION #zLIMITED
Kao #zTwo
#zKao #zPark
#zHarlow
#zCM17
#z9NA
United #zKingdom
Tel: #z+44 #z(0)1279 #z623623
Web: #zwww.pearson.com/uk
This #zedition #zpublished #z2022
© #zPearson #zEducation #zLimited #z2022
The #zrights #zof #zAlan #zMelville #zto #zbe #zidentified #zas #zauthor #zof #zthis #zwork #zhas #zbeen #zasserted
#zby #zhim #zin #zaccordance #zwith #zthe #zCopyright, #zDesigns #zand #zPatents #zAct #z1988.
Pearson #zEducation #zis #znot #zresponsible #zfor #zthe #zcontent #zof #zthird-party #zinternet #zsites.
ISBN: # z 978-1-292-#z43945-7
All #zrights #zreserved. #zPermission #zis #zhereby #zgiven #zfor #zthe #zmaterial #zin #zthis #zpublication
#zto #zbe #zreproduced #zfor #zOHP #ztransparencies #zand #zstudent #zhandouts, #zwithout #zexpress
#zpermission #zof #zthe #zPublishers, #zfor #zeducational #zpurposes #zonly. #zIn #zall #zother #zcases, #zno
#zpart #zof #zthis #zpublication #zmay #zbe #zreproduced, #zstored #zin #za #zretrieval #zsystem, #zor #ztransmitted
#zin #zany #zform #zor #zby #zany #zmeans, #zelectronic, #zmechanical, #zphotocopying, #zrecording, #zor
#zotherwise #zwithout #zeither #zthe #zprior #zwritten #zpermission #zof #zthe #zPublishers #zor #za #zlicence
#zpermitting #zrestricted #zcopying #zin #zthe #zUnited #zKingdom #zissued #zby #zthe #zCopyright
#zLicensing #zAgency #zLtd., #zBarnard’s #zInn, #z86 #zFetter #zLane, #zLondon #zEC4A #z1EN. #zThis #zbook
#zmay #znot #zbe #zlent, #zresold, #zhired #zout #zor #zotherwise #zdisposed #zof #zby #zway #zof #ztrade #zin
#zany #zform #zof #zbinding #zor #zcover #zother #zthan #zthat #zin #zwhich #zit #zis #zpublished, #z without
#zthe #zprior #zconsent #zof #zthe #zPublishers.
This #zpublication #zcontains #zcopyright #zmaterial #zof #zthe #zIFRS® # z Foundation #zin #zrespect #zof
#z which #zall #zrights #zare #zreserved. #zReproduced #zby #zPearson #zEducation, #zLtd #zwith #zthe
#zpermission #zof #zthe #zIFRS #zFoundation. #zNo #zpermission #zgranted #zto #zthird #zparties #zto
#zreproduce #zor #zdistribute. #zFor #zfull #zaccess #zto #zIFRS #zStandards #zand #zthe #zwork #zof #zthe
#zIFRS #zFoundation #zplease #zvisit #zhttp://eifrs.ifrs.org.
The #zInternational #zAccounting #zStandards #zBoard®, #zthe #zIFRS #zFoundation, #zthe #zauthors
#zand #zthe #zpublishers #zdo #znot #zaccept #zresponsibility #zfor #zany #zloss #zcaused #zby #zacting #zor
#zrefraining #zfrom #zacting #zin #zreliance #zon #zthe #zmaterial #zin #zthis #zpublication, #zwhether #zsuch
#zloss #zis #zcaused #zby #znegligence #zor #zotherwise.
, Melville: #zInternational #zFinancial #zReporting, #zInstructor's #zManual, #z8th
#zedition
Contents
Preface v
#zAcknowledgements #zv
i
Chapter #z1 The #zregulatory #zframework
#zSolutions #z1.8 #zand #z1.9 1
®
Chapter #z2 The #zIASB #zconceptual #zframework
#zSolutions #z2.7 #zand #z2.8 3
Chapter #z3 Presentation #zof #zfinancial #zstatements
#zSolution #z3.7 5
Chapter #z4 Accounting #zpolicies, #zestimates #zand #zerrors
#zSolution #z4.7, #z4.8 #zand #z4.9 8
Chapter #z5 Property, #zplant #zand #zequipment
#zSolutions #z5.7 #zand #z5.8 10
Chapter #z6 Intangible #zassets
#zSolutions #z6.8 #zand 13
#z6.9
Chapter #z7 Impairment #zof
#zassets #zSolutions 15
#z7.7 #zand #z7.8
Chapter #z8 Non-current #zassets #zheld #zfor #zsale #zand #zdiscontinued #zoperations
#zSolution #z8.7 16
Chapter #z9 Leases
Solutions #z9.7 #zand #z9.8 17
Chapter #z10 Inventories
Solutions #z10.5 #zand #z10.6 19
Chapter #z11 Financial
#zinstruments 21
#zSolution #z11.6
Chapter #z12 Provisions #zand #zevents #zafter #zthe #zreporting #zperiod
#zSolution #z12.8 23
Chapter #z13 Revenue #zfrom #zcontracts #zwith #zcustomers
#zSolutions #z13.7 #zand #z13.8 24
Chapter #z14 Employee #zbenefits
#zSolutions #z14.6 #zand #z14.7 26
Chapter #z15 Taxation #zin #zfinancial #zstatements
#zSolutions #z15.7, #z15.8 #zand #z15.9 28
Chapter #z16 Statement #zof #zcash #zflows
#zSolutions #z16.8, #z16.9 #zand #z16.10 34
iii
© #z2022 #zPearson #zEducation #zLimited. #zAll #zRights
#zReserved.
, Melville: #zInternational #zFinancial #zReporting, #zInstructor's #zManual, #z8th
#zedition
Chapter #z17 Financial #zreporting #zin #zhyperinflationary #zeconomies
#zSolution #z17.5 39
iv
© #z2022 #zPearson #zEducation #zLimited. #zAll #zRights
#zReserved.
