Description
Solutions Manual – International Financial Reporting, 8th edition (Alan Melville, 2022)
Table of Contents
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
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