Table of Contents

Preface Acknowledgements List of international standards Part 1 Introduction to Financial Reporting

1. The regulatory framework
2. The IASB conceptual framework
3. Presentation of financial statements
4. Accounting policies, estimates and errors

Part 2 Financial Reporting in Practice

1. Property, plant and equipment
2. Intangible assets
3. Impairment of assets
4. Non-current assets held for sale and discontinued operations
5. Leases
6. Inventories
7. Financial instruments
8. Provisions and events after the reporting period
9. Revenue from contracts with customers
10. Employee benefits
11. Taxation in financial statements
12. Statement of cash flows
13. Financial reporting in hyperinflationary economies

Part 3 Consolidated Financial Statements

1. Groups of companies (1)
2. Groups of companies (2)
3. Associates and joint arrangements
4. Related parties and changes in foreign exchange rates

Part 4 Analysis of Financial Statements

1. Ratio analysis
2. Earnings per share
3. Segmental analysis

Part 5 Small and Medium-sized Entities

1. The IFRS for SMEs ^(R) Standard

Part 6 Answers

Answers to exercises

Index

About the Author

Alan Melville, FCA, BSc, Cert. Ed. is a best-selling author. Previously a Senior Lecturer at Nottingham Trent University, he has many years of experience teaching accounting and financial reporting.