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International Financial Reporting: A Practical Guide, 7e by Alan Melville is a nonfiction available to read on EtoBox.

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Front Cover 1 Title Page 4 Copyright Page 5 Contents 6 Preface 10 Acknowledgements 11 List of international standards 12 Part 1 INTRODUCTION TO FINANCIAL REPORTING 14 1 The regulatory framework 16 The need for regulation 17 Sources of regulation 17 Generally accepted accounting practice 19 The International Accounting Standards Board (IASB) 20 The standard-setting process 22 The purpose of accounting standards 23 Worldwide use of international standards 24 First-time adoption of international standards 24 2 The IASB conceptual framework 29 Purpose and status of the IASB Conceptual Framework 30 Objective of general purpose financial reporting 31 Qualitative characteristics of financial information 33 Financial statements and the reporting entity 36 Elements of financial statements 37 Recognition of the elements of financial statements 39 Measurement of the elements of financial statements 40 Presentation and disclosure 42 Concepts of capital and capital maintenance 42 Discounting and present value 46 3 Presentation of financial statements 49 Purpose of financial statements 50 Components of financial statements 50 General features 51 Structure and content of financial statements 53 T

Who reads International Financial Reporting: A Practical Guide, 7e?

Author

Alan Melville

Publisher

Pearson Education, Limited; Pearson

Published

2019

Language

EN

ISBN

9781292293141

Category

nonfiction

Subjects

Business, Accounting