,Answers Manual
International
Financial Reporting:
A Practical Guide
Eighth edition
Alan Melville
, Melville: International Financial Reporting, Instructor's Manual, 8th edition
Contents (* Marked Questions Answers)
Preface v
Acknowledgements vi
Chapter 1 The regulatory framework
Solutions 1.8 and 1.9 1
Chapter 2 The IASB® conceptual framework
Solutions 2.7 and 2.8 3
Chapter 3 Presentation of financial statements
Solution 3.7 5
Chapter 4 Accounting policies, estimates and errors
Solution 4.7, 4.8 and 4.9 8
Chapter 5 Property, plant and equipment
Solutions 5.7 and 5.8 10
Chapter 6 Intangible assets
Solutions 6.8 and 6.9 13
Chapter 7 Impairment of assets
Solutions 7.7 and 7.8 15
Chapter 8 Non-current assets held for sale and discontinued operations
Solution 8.7 16
Chapter 9 Leases
Solutions 9.7 and 9.8 17
Chapter 10 Inventories
Solutions 10.5 and 10.6 19
Chapter 11 Financial instruments
Solution 11.6 21
Chapter 12 Provisions and events after the reporting period
Solution 12.8 23
Chapter 13 Revenue from contracts with customers
Solutions 13.7 and 13.8 24
Chapter 14 Employee benefits
Solutions 14.6 and 14.7 26
Chapter 15 Taxation in financial statements
Solutions 15.7, 15.8 and 15.9 28
Chapter 16 Statement of cash flows
Solutions 16.8, 16.9 and 16.10 34
Chapter 17 Financial reporting in hyperinflationary economies
Solution 17.5 39
iii
© 2022 Pearson Education Limited. All Rights Reserved.
, Melville: International Financial Reporting, Instructor's Manual, 8th edition
Chapter 18 Groups of companies (1)
Solutions 18.6 and 18.7 40
Chapter 19 Groups of companies (2)
Solutions 19.5 and 19.6 45
Chapter 20 Associates and joint arrangements
Solution 20.5 51
Chapter 21 Related parties and changes in foreign exchange rates
Solution 21.4 53
Chapter 22 Ratio analysis
Solutions 22.5, 22.6 and 22.7 54
Chapter 23 Earnings per share
Solutions 23.6, 23.7, 23.8 and 23.9 59
Chapter 24 Segmental analysis
Solution 24.6 61
iv
© 2022 Pearson Education Limited. All Rights Reserved.
International
Financial Reporting:
A Practical Guide
Eighth edition
Alan Melville
, Melville: International Financial Reporting, Instructor's Manual, 8th edition
Contents (* Marked Questions Answers)
Preface v
Acknowledgements vi
Chapter 1 The regulatory framework
Solutions 1.8 and 1.9 1
Chapter 2 The IASB® conceptual framework
Solutions 2.7 and 2.8 3
Chapter 3 Presentation of financial statements
Solution 3.7 5
Chapter 4 Accounting policies, estimates and errors
Solution 4.7, 4.8 and 4.9 8
Chapter 5 Property, plant and equipment
Solutions 5.7 and 5.8 10
Chapter 6 Intangible assets
Solutions 6.8 and 6.9 13
Chapter 7 Impairment of assets
Solutions 7.7 and 7.8 15
Chapter 8 Non-current assets held for sale and discontinued operations
Solution 8.7 16
Chapter 9 Leases
Solutions 9.7 and 9.8 17
Chapter 10 Inventories
Solutions 10.5 and 10.6 19
Chapter 11 Financial instruments
Solution 11.6 21
Chapter 12 Provisions and events after the reporting period
Solution 12.8 23
Chapter 13 Revenue from contracts with customers
Solutions 13.7 and 13.8 24
Chapter 14 Employee benefits
Solutions 14.6 and 14.7 26
Chapter 15 Taxation in financial statements
Solutions 15.7, 15.8 and 15.9 28
Chapter 16 Statement of cash flows
Solutions 16.8, 16.9 and 16.10 34
Chapter 17 Financial reporting in hyperinflationary economies
Solution 17.5 39
iii
© 2022 Pearson Education Limited. All Rights Reserved.
, Melville: International Financial Reporting, Instructor's Manual, 8th edition
Chapter 18 Groups of companies (1)
Solutions 18.6 and 18.7 40
Chapter 19 Groups of companies (2)
Solutions 19.5 and 19.6 45
Chapter 20 Associates and joint arrangements
Solution 20.5 51
Chapter 21 Related parties and changes in foreign exchange rates
Solution 21.4 53
Chapter 22 Ratio analysis
Solutions 22.5, 22.6 and 22.7 54
Chapter 23 Earnings per share
Solutions 23.6, 23.7, 23.8 and 23.9 59
Chapter 24 Segmental analysis
Solution 24.6 61
iv
© 2022 Pearson Education Limited. All Rights Reserved.
