100% satisfaction guarantee Immediately available after payment Both online and in PDF No strings attached
logo-home
Previously searched by you
Previously searched by you
logo
Instructor’s Manual International Financial Reporting: A Practical Guide Eighth edition Alan Melville A+ $13.99
Add to cart
Quickly navigate to
Preview
  2.  
  3. International Financial Reporting
  4.  
  5. International Financial Reporting

Exam (elaborations)

Instructor’s Manual International Financial Reporting: A Practical Guide Eighth edition Alan Melville A+
 0 purchase
  • Course
  • International Financial Reporting
  • Institution
  • International Financial Reporting

Instructor’s Manual International Financial Reporting: A Practical Guide Eighth edition Alan Melville A+

Preview 4 out of 67  pages

Document information

  • March 24, 2024
  • 67
  • 2023/2024
  • Exam (elaborations)
  • Questions & answers

Subjects

  • financial reporting
  • international
  • a practical guid
  • eighth edition
  • instructors manual
  • alan melville
  • international financial reporting a practical gui

Written for

  • International Financial Reporting
All documents for this subject (2)

Seller

avatar-seller
ASolution

Reviews received

Content preview

Instructor’s Manual
International
Financial Reporting:
A Practical Guide
Eighth edition



Alan Melville

For further instructor material
please visit:
go.pearson.com/uk/he/resources

ISBN: 978-1-292-4
4 3945-7


 Pearson Education Limited 2022
Lecturers adopting the main text are permitted to download and photocopy the manual as required.

,PEARSON EDUCATION LIMITED
Kao Two
Kao Park
Harlow
CM17 9NA
United Kingdom
Tel: +44 (0)1279 623623
Web: www.pearson.com/uk



This edition published 2022

© Pearson Education Limited 2022

The rights of Alan Melville to be identified as author of this work has been asserted by him in
accordance with the Copyright, Designs and Patents Act 1988.

Pearson Education is not responsible for the content of third-party internet sites.

ISBN: 978-1-292- 43945
5 -7

All rights reserved. Permission is hereby given for the material in this publication to be
reproduced for OHP transparencies and student handouts, without express permission of the
Publishers, for educational purposes only. In all other cases, no part of this publication may be
reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic,
mechanical, photocopying, recording, or otherwise without either the prior written permission
of the Publishers or a licence permitting restricted copying in the United Kingdom issued by
the Copyright Licensing Agency Ltd., Barnard’s Inn, 86 Fetter Lane, London EC4A 1EN. This
book may not be lent, resold, hired out or otherwise disposed of by way of trade in any form
of binding or cover other than that in which it is published, without the prior consent of the
Publishers.

This publication contains copyright material of the IFRS® Foundation in respect of which all
rights are reserved. Reproduced by Pearson Education, Ltd with the permission of the IFRS
Foundation. No permission granted to third parties to reproduce or distribute. For full access to
IFRS Standards and the work of the IFRS Foundation please visit http://eifrs.ifrs.org.

The International Accounting Standards Board®, the IFRS Foundation, the authors and the
publishers do not accept responsibility for any loss caused by acting or refraining from acting
in reliance on the material in this publication, whether such loss is caused by negligence or
otherwise.

, Melville: International Financial Reporting, Instructor's Manual, 8th edition




Contents

Preface v
Acknowledgements vi
Chapter 1 The regulatory framework
Solutions 1.8 and 1.9 1
Chapter 2 The IASB® conceptual framework
Solutions 2.7 and 2.8 3
Chapter 3 Presentation of financial statements
Solution 3.7 5
Chapter 4 Accounting policies, estimates and errors
Solution 4.7, 4.8 and 4.9 8
Chapter 5 Property, plant and equipment
Solutions 5.7 and 5.8 10
Chapter 6 Intangible assets
Solutions 6.8 and 6.9 13
Chapter 7 Impairment of assets
Solutions 7.7 and 7.8 15
Chapter 8 Non-current assets held for sale and discontinued operations
Solution 8.7 16
Chapter 9 Leases
Solutions 9.7 and 9.8 17
Chapter 10 Inventories
Solutions 10.5 and 10.6 19
Chapter 11 Financial instruments
Solution 11.6 21
Chapter 12 Provisions and events after the reporting period
Solution 12.8 23
Chapter 13 Revenue from contracts with customers
Solutions 13.7 and 13.8 24
Chapter 14 Employee benefits
Solutions 14.6 and 14.7 26
Chapter 15 Taxation in financial statements
Solutions 15.7, 15.8 and 15.9 28
Chapter 16 Statement of cash flows
Solutions 16.8, 16.9 and 16.10 34
Chapter 17 Financial reporting in hyperinflationary economies
Solution 17.5 39


iii
© 2022 Pearson Education Limited. All Rights Reserved.

, Melville: International Financial Reporting, Instructor's Manual, 8th edition


Chapter 18 Groups of companies (1)
Solutions 18.6 and 18.7 40
Chapter 19 Groups of companies (2)
Solutions 19.5 and 19.6 45
Chapter 20 Associates and joint arrangements
Solution 20.5 51
Chapter 21 Related parties and changes in foreign exchange rates
Solution 21.4 53
Chapter 22 Ratio analysis
Solutions 22.5, 22.6 and 22.7 54
Chapter 23 Earnings per share
Solutions 23.6, 23.7, 23.8 and 23.9 59
Chapter 24 Segmental analysis
Solution 24.6 61




iv
© 2022 Pearson Education Limited. All Rights Reserved.

The benefits of buying summaries with Stuvia:

Guaranteed quality through customer reviews

Guaranteed quality through customer reviews

Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.

Quick and easy check-out

Quick and easy check-out

You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.

Focus on what matters

Focus on what matters

Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!

Frequently asked questions

What do I get when I buy this document?

You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.

Satisfaction guarantee: how does it work?

Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.

Who am I buying these notes from?

Stuvia is a marketplace, so you are not buying this document from us, but from seller ASolution. Stuvia facilitates payment to the seller.

Will I be stuck with a subscription?

No, you only buy these notes for $13.99. You're not tied to anything after your purchase.

Can Stuvia be trusted?

4.6 stars on Google & Trustpilot (+1000 reviews)

69252 documents were sold in the last 30 days

Founded in 2010, the go-to place to buy study notes for 15 years now

Start selling
$13.99
  • (0)
Add to cart
Added