Instructor’sManual j
International Financia j
lReporting: A Practic
j j j
al Guide j
Eighthedition j
Alan Melville j
Forjfurtherjinstructorjmaterialjpleasej
visit:
go.pearson.com/uk/he/resources
ISBN:j 978-1-292-43945-7
©jPearsonjEducationjLimitedj2022
Lecturersjadoptingjthejmainjtextjarejpermittedjtojdownloadjandjphotocopyjthejmanualjasjrequired.
,PEARSONjEDUCATIONjLIMITED
KaojTwojK
aojParkjHar
lowjCM17j
9NA
UnitedjKingdom
Tel:j+44j(0)1279j623623
Web:jwww.pearson.com/uk
Thisjeditionjpublishedj2022
©jPearsonjEducationjLimitedj2022
ThejrightsjofjAlanjMelvillejtojbejidentifiedjasjauthorjofjthisjworkjhasjbeenjassertedjbyjhimjinjaccor
dancejwithjthejCopyright,jDesignsjandjPatentsjActj1988.
PearsonjEducationjisjnotjresponsiblejforjthejcontentjofjthird-partyjinternetjsites.
ISBN:j 978-1-292-j43945-7
Alljrightsjreserved.jPermissionjisjherebyjgivenjforjthejmaterialjinjthisjpublicationjtojbejreprodu
cedjforjOHPjtransparenciesjandjstudentjhandouts,jwithoutjexpressjpermissionjofjthejPublishers
,jforjeducationaljpurposesjonly.jInjalljotherjcases,jnojpartjofjthisjpublicationjmayjbejreproduced,j
storedjinjajretrievaljsystem,jorjtransmittedjinjanyjformjorjbyjanyjmeans,jelectronic,jmechanical,jp
hotocopying,jrecording,jorjotherwisejwithoutjeitherjthejpriorjwrittenjpermissionjofjthejPublishe
rsjorjajlicencejpermittingjrestrictedjcopyingjinjthejUnitedjKingdomjissuedjbyjthejCopyrightjLic
ensingjAgencyjLtd.,jBarnard’sjInn,j86jFetterjLane,jLondonjEC4Aj1EN.jThisjbookjmayjnotjbejle
nt,jresold,jhiredjoutjorjotherwisejdisposedjofjbyjwayjofjtradejinjanyjformjofjbindingjorjcoverjot
herjthanjthatjinjwhichjitjisjpublished,jwithoutjthejpriorjconsentjofjthejPublishers.
ThisjpublicationjcontainsjcopyrightjmaterialjofjthejIFRS®j Foundationjinjrespectjofjwhichjalljri
ghtsjarejreserved.jReproducedjbyjPearsonjEducation,jLtdjwithjthejpermissionjofjthejIFRSjFou
ndation.jNojpermissionjgrantedjtojthirdjpartiesjtojreproducejorjdistribute.jForjfulljaccessjtojIFRSj
StandardsjandjthejworkjofjthejIFRSjFoundationjpleasejvisitjhttp://eifrs.ifrs.org.
ThejInternationaljAccountingjStandardsjBoard®,jthejIFRSjFoundation,jthejauthorsjandjthejpubl
ishersjdojnotjacceptjresponsibilityjforjanyjlossjcausedjbyjactingjorjrefrainingjfromjactingjinjreli
ancejonjthejmaterialjinjthisjpublication,jwhetherjsuchjlossjisjcausedjbyjnegligencejorjotherwise.
, Melville:jInternationaljFinancialjReporting,jInstructor'sjManual,j8thjedition
Contents
PrefacejAcknowledge v
ments jv
i
Chapterj1 ThejregulatoryjframeworkjSolution
sj1.8jandj1.9 1
®
Chapterj2 ThejIASB jconceptualjframeworkjS
olutionsj2.7jandj2.8 3
Chapterj3 PresentationjofjfinancialjstatementsjSolution
j3.7 5
Chapterj4 Accountingjpolicies,jestimatesjandjerrorsjSo
lutionj4.7,j4.8jandj4.9 8
Chapterj5 Property,jplantjandjequipmentjSolut
ionsj5.7jandj5.8 10
Chapterj6 IntangiblejassetsjSolu
tionsj6.8jandj6.9 13
Chapterj7 Impairmentjofjassetsj
Solutionsj7.7jandj7.8 15
Chapterj8 Non-
currentjassetsjheldjforjsalejandjdiscontinuedjoperationsjSolutionj8.7 16
Chapterj9 Leases
Solutionsj9.7jandj9.8 17
Chapterj10 Inventories
Solutionsj10.5jandj10.6 19
Chapterj11 Financialjinstrumentsj
Solutionj11.6 21
Chapterj12 ProvisionsjandjeventsjafterjthejreportingjperiodjSolutionj
12.8 23
Chapterj13 RevenuejfromjcontractsjwithjcustomersjSolu
tionsj13.7jandj13.8 24
Chapterj14 EmployeejbenefitsjSolution
sj14.6jandj14.7 26
Chapterj15 TaxationjinjfinancialjstatementsjSol
utionsj15.7,j15.8jandj15.9 28
Chapterj16 StatementjofjcashjflowsjSolutions
j16.8,j16.9jandj16.10 34
Chapterj17 FinancialjreportingjinjhyperinflationaryjeconomiesjSolu
tionj17.5 39
iii
©j2022jPearsonjEducationjLimited.jAlljRightsjReserved.
, Melville:jInternationaljFinancialjReporting,jInstructor'sjManual,j8thjedition
Chapterj18 Groupsjofjcompaniesj(1)jSolutions
j18.6jandj18.7 40
Chapterj19 Groupsjofjcompaniesj(2)jSolutions
j19.5jandj19.6 45
Chapterj20 AssociatesjandjjointjarrangementsjSolution
j20.5 51
Chapterj21 RelatedjpartiesjandjchangesjinjforeignjexchangejratesjSolutionj
21.4 53
Chapterj22 Ratiojanalysis
Solutionsj22.5,j22.6jandj22.7 54
Chapterj23 Earningsjperjshare
Solutionsj23.6,j23.7,j23.8jandj23.9 59
Chapterj24 Segmentaljanalysisj
Solutionj24.6 61
iv
©j2022jPearsonjEducationjLimited.jAlljRightsjReserved.
International Financia j
lReporting: A Practic
j j j
al Guide j
Eighthedition j
Alan Melville j
Forjfurtherjinstructorjmaterialjpleasej
visit:
go.pearson.com/uk/he/resources
ISBN:j 978-1-292-43945-7
©jPearsonjEducationjLimitedj2022
Lecturersjadoptingjthejmainjtextjarejpermittedjtojdownloadjandjphotocopyjthejmanualjasjrequired.
,PEARSONjEDUCATIONjLIMITED
KaojTwojK
aojParkjHar
lowjCM17j
9NA
UnitedjKingdom
Tel:j+44j(0)1279j623623
Web:jwww.pearson.com/uk
Thisjeditionjpublishedj2022
©jPearsonjEducationjLimitedj2022
ThejrightsjofjAlanjMelvillejtojbejidentifiedjasjauthorjofjthisjworkjhasjbeenjassertedjbyjhimjinjaccor
dancejwithjthejCopyright,jDesignsjandjPatentsjActj1988.
PearsonjEducationjisjnotjresponsiblejforjthejcontentjofjthird-partyjinternetjsites.
ISBN:j 978-1-292-j43945-7
Alljrightsjreserved.jPermissionjisjherebyjgivenjforjthejmaterialjinjthisjpublicationjtojbejreprodu
cedjforjOHPjtransparenciesjandjstudentjhandouts,jwithoutjexpressjpermissionjofjthejPublishers
,jforjeducationaljpurposesjonly.jInjalljotherjcases,jnojpartjofjthisjpublicationjmayjbejreproduced,j
storedjinjajretrievaljsystem,jorjtransmittedjinjanyjformjorjbyjanyjmeans,jelectronic,jmechanical,jp
hotocopying,jrecording,jorjotherwisejwithoutjeitherjthejpriorjwrittenjpermissionjofjthejPublishe
rsjorjajlicencejpermittingjrestrictedjcopyingjinjthejUnitedjKingdomjissuedjbyjthejCopyrightjLic
ensingjAgencyjLtd.,jBarnard’sjInn,j86jFetterjLane,jLondonjEC4Aj1EN.jThisjbookjmayjnotjbejle
nt,jresold,jhiredjoutjorjotherwisejdisposedjofjbyjwayjofjtradejinjanyjformjofjbindingjorjcoverjot
herjthanjthatjinjwhichjitjisjpublished,jwithoutjthejpriorjconsentjofjthejPublishers.
ThisjpublicationjcontainsjcopyrightjmaterialjofjthejIFRS®j Foundationjinjrespectjofjwhichjalljri
ghtsjarejreserved.jReproducedjbyjPearsonjEducation,jLtdjwithjthejpermissionjofjthejIFRSjFou
ndation.jNojpermissionjgrantedjtojthirdjpartiesjtojreproducejorjdistribute.jForjfulljaccessjtojIFRSj
StandardsjandjthejworkjofjthejIFRSjFoundationjpleasejvisitjhttp://eifrs.ifrs.org.
ThejInternationaljAccountingjStandardsjBoard®,jthejIFRSjFoundation,jthejauthorsjandjthejpubl
ishersjdojnotjacceptjresponsibilityjforjanyjlossjcausedjbyjactingjorjrefrainingjfromjactingjinjreli
ancejonjthejmaterialjinjthisjpublication,jwhetherjsuchjlossjisjcausedjbyjnegligencejorjotherwise.
, Melville:jInternationaljFinancialjReporting,jInstructor'sjManual,j8thjedition
Contents
PrefacejAcknowledge v
ments jv
i
Chapterj1 ThejregulatoryjframeworkjSolution
sj1.8jandj1.9 1
®
Chapterj2 ThejIASB jconceptualjframeworkjS
olutionsj2.7jandj2.8 3
Chapterj3 PresentationjofjfinancialjstatementsjSolution
j3.7 5
Chapterj4 Accountingjpolicies,jestimatesjandjerrorsjSo
lutionj4.7,j4.8jandj4.9 8
Chapterj5 Property,jplantjandjequipmentjSolut
ionsj5.7jandj5.8 10
Chapterj6 IntangiblejassetsjSolu
tionsj6.8jandj6.9 13
Chapterj7 Impairmentjofjassetsj
Solutionsj7.7jandj7.8 15
Chapterj8 Non-
currentjassetsjheldjforjsalejandjdiscontinuedjoperationsjSolutionj8.7 16
Chapterj9 Leases
Solutionsj9.7jandj9.8 17
Chapterj10 Inventories
Solutionsj10.5jandj10.6 19
Chapterj11 Financialjinstrumentsj
Solutionj11.6 21
Chapterj12 ProvisionsjandjeventsjafterjthejreportingjperiodjSolutionj
12.8 23
Chapterj13 RevenuejfromjcontractsjwithjcustomersjSolu
tionsj13.7jandj13.8 24
Chapterj14 EmployeejbenefitsjSolution
sj14.6jandj14.7 26
Chapterj15 TaxationjinjfinancialjstatementsjSol
utionsj15.7,j15.8jandj15.9 28
Chapterj16 StatementjofjcashjflowsjSolutions
j16.8,j16.9jandj16.10 34
Chapterj17 FinancialjreportingjinjhyperinflationaryjeconomiesjSolu
tionj17.5 39
iii
©j2022jPearsonjEducationjLimited.jAlljRightsjReserved.
, Melville:jInternationaljFinancialjReporting,jInstructor'sjManual,j8thjedition
Chapterj18 Groupsjofjcompaniesj(1)jSolutions
j18.6jandj18.7 40
Chapterj19 Groupsjofjcompaniesj(2)jSolutions
j19.5jandj19.6 45
Chapterj20 AssociatesjandjjointjarrangementsjSolution
j20.5 51
Chapterj21 RelatedjpartiesjandjchangesjinjforeignjexchangejratesjSolutionj
21.4 53
Chapterj22 Ratiojanalysis
Solutionsj22.5,j22.6jandj22.7 54
Chapterj23 Earningsjperjshare
Solutionsj23.6,j23.7,j23.8jandj23.9 59
Chapterj24 Segmentaljanalysisj
Solutionj24.6 61
iv
©j2022jPearsonjEducationjLimited.jAlljRightsjReserved.
