DDC 657.3
Tác giả CN Melville, Alan
Nhan đề International financial reporting : a practical guide / Alan Melville
Lần xuất bản 8th edition
Thông tin xuất bản Harlow, England ; New York : Pearson, 2022
Mô tả vật lý 530 tr. ; cm.
Tóm tắt The purpose of this book is to explain International Financial Reporting Standards (IFRS® Standards) and International Accounting Standards (IAS® Standards) at a level which is appropriate for students who are undertaking an intermediate course of study in financial reporting. It is assumed that the reader has already completed an introductory accounting course and is therefore familiar with the basics of financial accounting. The book has not been written with any specific syllabus in mind but should be useful to second-year undergraduates studying for a degree in accounting and finance and to those who are preparing for the examinations of the professional accounting bodies. IFRS Standards and IAS Standards (referred to in this book as "international standards") have gained widespread acceptance around the world and most accountancy students are now required to become familiar with them. The problem is that the standards and their accompanying documentation occupy over 4,000 pages of fine print and much of this content is highly technical and difficult to understand. What is needed is a textbook which explains each standard as clearly and concisely as possible and then provides students with plenty of worked examples and exercises. This book tries to satisfy that need. The standards are of international application but (for the sake of convenience) most of the monetary amounts referred to in the worked examples and exercises in this book are denominated in £s. Other than this, the book contains very few UK-specific references and should be relevant in any country which has adopted international standards. Each chapter of this book concludes with a set of exercises which test the reader's grasp of the topics introduced in that chapter. Some of these exercises are drawn from the past examination papers of professional accounting bodies. Solutions to most of the exercises are located at the back of the book but solutions to those exercises which are marked with an asterisk (*) are intended for lecturers' use and are provided on a supporting website. This eighth edition is in accordance with all international standards and amendments to standards issued as at 1 January 2022
Từ khóa tự do Accounting
Từ khóa tự do Standards
Từ khóa tự do Financial statements
Địa chỉ Thư Viện Đại học Quốc tế Hồng Bàng
000 00000nam#a2200000u##4500
00122122
00250
004E84F619A-EAEA-4486-AAE3-0785FDF25B85
005202305221302
008230522s2022 vm eng
0091 0
039|y20230522130244|zvulh
040 |aĐHQT Hồng Bàng
041 |avie
044 |avm
082 |a657.3|bM531 - A319
100 |aMelville, Alan
245 |aInternational financial reporting : |ba practical guide / |cAlan Melville
250 |a8th edition
260 |aHarlow, England ; New York : |bPearson, |c2022
300 |a530 tr. ; |ccm.
520 |aThe purpose of this book is to explain International Financial Reporting Standards (IFRS® Standards) and International Accounting Standards (IAS® Standards) at a level which is appropriate for students who are undertaking an intermediate course of study in financial reporting. It is assumed that the reader has already completed an introductory accounting course and is therefore familiar with the basics of financial accounting. The book has not been written with any specific syllabus in mind but should be useful to second-year undergraduates studying for a degree in accounting and finance and to those who are preparing for the examinations of the professional accounting bodies. IFRS Standards and IAS Standards (referred to in this book as "international standards") have gained widespread acceptance around the world and most accountancy students are now required to become familiar with them. The problem is that the standards and their accompanying documentation occupy over 4,000 pages of fine print and much of this content is highly technical and difficult to understand. What is needed is a textbook which explains each standard as clearly and concisely as possible and then provides students with plenty of worked examples and exercises. This book tries to satisfy that need. The standards are of international application but (for the sake of convenience) most of the monetary amounts referred to in the worked examples and exercises in this book are denominated in £s. Other than this, the book contains very few UK-specific references and should be relevant in any country which has adopted international standards. Each chapter of this book concludes with a set of exercises which test the reader's grasp of the topics introduced in that chapter. Some of these exercises are drawn from the past examination papers of professional accounting bodies. Solutions to most of the exercises are located at the back of the book but solutions to those exercises which are marked with an asterisk (*) are intended for lecturers' use and are provided on a supporting website. This eighth edition is in accordance with all international standards and amendments to standards issued as at 1 January 2022
653 |aAccounting
653 |aStandards
653 |aFinancial statements
691 |aKế toán
852 |aThư Viện Đại học Quốc tế Hồng Bàng
8561|uhttp://thuvien.hiu.vn/kiposdata0/patronimages/2023/tháng 5/22/6thumbimage.jpg
890|a0|b0|c1|d0