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International financial reporting : a practical guide / Alan Melville
Harlow, England ; New York : Pearson, 2022
xii, 516 pages. : illustrations ; 26 cm.
Ký hiệu phân loại (DDC): 657.3
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.
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