Table of Contents

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

The regulatory framework

The IASB conceptual framework

Presentation of financial statements

Accounting policies, estimates and errors

Part 2 Financial Reporting in Practice

Property, plant and equipment

Intangible assets

Impairment of assets

Non-current assets held for sale and discontinued operations

Leases

Inventories

Financial instruments

Provisions and events after the reporting period

Revenue from contracts with customers

Employee benefits

Taxation in financial statements

Statement of cash flows

Financial reporting in hyperinflationary economies

Part 3 Consolidated Financial Statements

Groups of companies (1)

Groups of companies (2)

Associates and joint arrangements

Related parties and changes in foreign exchange rates

Part 4 Analysis of Financial Statements

Ratio analysis

Earnings per share

Segmental analysis

Part 5 Small and Medium-sized Entities

The IFRS for SMEs® 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.