Cargando…

International financial reporting : a practical guide /

"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 th...

Descripción completa

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Melville, Alan (autor.)
Formato: eBook
Idioma:Inglés
Publicado: Harlow, England ; New York : Pearson, 2022.
Edición:Eighth edition.
Temas:
Acceso en línea:Texto completo

MARC

LEADER 00000nam a2200000 i 4500
001 ELB224125
003 FINmELB
005 20230726141942.0
006 m o u
007 cr cn|||||||||
008 230511s2022 nju o 001 0 eng d
020 |a 9781292439433  |q (ePub) 
020 |z 9781292439426  |q (print) 
020 |a 9781292439440  |q (PDF) 
035 |a (OCoLC)1394962776 
040 |a FINmELB  |b spa  |e rda  |c FINmELB 
050 0 0 |a HF5681.B2  |b M458 2022 
082 0 0 |a 657/.3  |2 23/eng/20220511 
100 1 |a Melville, Alan,  |e autor. 
245 1 0 |a International financial reporting :  |b a practical guide /  |c Alan Melville, FCA, BSc, Cert. Ed. 
250 |a Eighth edition. 
264 1 |a Harlow, England ; New York :  |b Pearson,  |c 2022. 
300 |a 1 recurso en línea 
336 |a texto  |b txt  |2 rdacontent/spa 
337 |a computadora  |b c  |2 rdamedia/spa 
338 |a recurso en línea  |b cr  |2 rdacarrier/spa 
500 |a Incluye índice. 
520 |a "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". 
588 |a Descripción basada en metadatos suministrados por el editor y otras fuentes. 
590 |a Recurso electrónico. Santa Fe, Arg.: elibro, 2023. Disponible vía World Wide Web. El acceso puede estar limitado para las bibliotecas afiliadas a elibro. 
650 0 |a Financial statements. 
650 4 |a Estados financieros. 
650 4 |a Contabilidad  |x Normas. 
650 0 |a Accounting  |x Standards. 
655 4 |a Libros electrónicos. 
797 2 |a elibro, Corp. 
856 4 0 |u https://elibro.uam.elogim.com/ereader/bidiuam/224125  |z Texto completo