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International financial reporting : a practical guide / / Alan Melville, FCA, BSc, Cert. Ed
International financial reporting : a practical guide / / Alan Melville, FCA, BSc, Cert. Ed
Autore Melville Alan
Edizione [Fifth edition.]
Pubbl/distr/stampa Harlow, England : , : Pearson, , 2015
Descrizione fisica 1 online resource (500 pages)
Disciplina 657/.3
Soggetto topico Financial statements
Accounting - Standards
ISBN 1-292-08628-9
9781292086286
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title Page -- Copyright -- Contents -- Preface -- Acknowledgements -- List of international standards -- Part 1 Introduction to Financial Reporting -- 1 The regulatory framework -- The need for regulation -- Sources of regulation -- Generally accepted accounting practice -- The International Accounting Standards Board (IASB) -- The standard-setting process -- The purpose of accounting standards -- Worldwide use of international standards -- First-time adoption of internationalc standards -- 2 The IASB conceptual framework -- Purpose and scope of the IASB Conceptual Framework -- Objective of general purpose financial reporting -- Qualitative characteristics of financial information -- Underlying assumption -- Elements of financial statements -- Recognition of the elements of financial statements -- Measurement of the elements of financial statements -- Concepts of capital and capital maintenance -- Discounting and present value -- 3 Presentation of financial statements -- Purpose of financial statements -- Components of financial statements -- General features -- Structure and content of financial statements -- The statement of financial position -- The statement of comprehensive income -- The statement of changes in equity -- The notes to the financial statements -- Interim financial reporting -- Management commentary -- 4 Accounting policies, accounting estimates and errors -- Accounting policies -- Accounting estimates -- Prior period errors -- Part 2 Financial Reporting in Practice -- 5 Property, plant and equipment -- Definition of property, plant and equipment -- Recognition of property, plant and equipment -- Initial measurement of property, plant and equipment -- Subsequent measurement of property, plant and equipment -- Depreciation -- Disclosure requirements -- Borrowing costs -- Government grants -- Investment property.
IFRS13 Fair Value Measurement -- 6 Intangible assets -- Definition of an intangible asset -- Initial recognition and measurement of intangible assets -- Subsequent measurement of intangible assets -- Amortisation of intangible assets -- Derecognition -- Disclosure requirements -- Goodwill -- IFRS3 Business Combinations -- 7 Impairment of assets -- Indications of impairment -- Recoverable amount -- Recognition and measurement of an impairment loss -- Cash-generating units -- Reversal of impairment losses -- Disclosure requirements -- 8 Non-current assets held for sale and discontinued operations -- Classification of non-current assets as held for sale -- Measurement of non-current assets held for sale -- Presentation of non-current assets held for sale -- Discontinued operations -- 9 Leases -- Classification of leases -- Accounting for operating leases -- Accounting for finance leases -- Disclosure requirements -- Proposed new leases standard -- 10 Inventories -- Inventories -- Cost of inventories -- Cost formulas -- Net realisable value -- Disclosures relating to inventories -- 11 Financial instruments -- Definitions -- Classification of financial instruments -- Recognition and measurement -- Initial measurement -- Subsequent measurement of financial assets (IFRS9) -- Subsequent measurement of financial assets (IAS39) -- The effective interest method -- Subsequent measurement of financial liabilities -- Disclosure requirements -- 12 Provisions and events after the reporting period -- Recognition of a provision -- Measurement of a provision -- Application of the recognition and measurement rules -- Contingent liabilities and contingent assets -- Disclosure requirements -- Events after the reporting period -- 13 Revenue from contracts with customers -- Purpose and scope of IFRS15 -- The five-step model -- Identifying the contract.
Identifying performance obligations -- Determining the transaction price -- Allocating the transaction price -- Satisfaction of performance obligations -- Contract costs -- Presentation and disclosure -- Guidance to the application of IFRS15 -- 14 Employee benefits -- Short-term employee benefits -- Post-employment benefits -- Accounting for defined contribution plans -- Accounting for defined benefit plans -- Other long-term employee benefits -- Termination benefits -- 15 Taxation in financial statements -- Current tax -- Deferred tax -- The tax base concept -- IAS12 requirements with regard to deferred tax -- Disclosure requirements -- 16 Statement of cash flows -- Cash and cash equivalents -- Classification of cash flows by activity -- Interest, dividends and taxes -- Reporting cash flows from operating activities -- Disclosures -- 17 Financial reporting in hyperinflationary economies -- Historical cost accounting and its weaknesses -- Strengths of historical cost accounting -- Alternatives to historical cost accounting -- Hyperinflationary economies -- The restatement of financial statements -- Disclosures required by IAS29 -- Part 3 Consolidated Financial Statements -- 18 Groups of companies (1) -- Requirement to prepare consolidated financial statements -- Group statement of financial position at date of acquisition -- Group statement of financial position in subsequent years -- Partly-owned subsidiaries -- Preference shares -- Elimination of intra-group balances -- Unrealised profits -- Reporting period and accounting policies -- Disclosure requirements -- 19 Groups of companies (2) -- Group statement of comprehensive income -- Group statement of changes in equity -- Subsidiary acquired part way through an accounting period -- 20 Associates and joint arrangements -- Associates and significant influence -- The equity method.
Application of the equity method -- Joint arrangements -- Disclosure requirements -- 21 Related parties and changes in foreign exchange rates -- Related parties -- Definition of related party and related party transaction -- Disclosures required by IAS24 -- Foreign exchange accounting -- Reporting foreign currency transactions -- Translation to a presentation currency -- Part 4 Analysis of Financial Statements -- 22 Ratio analysis -- Accounting ratios -- Profitability ratios -- Liquidity ratios -- Efficiency ratios -- Investment ratios -- Limitations of ratio analysis -- Multivariate ratio analysis -- 23 Earnings per share -- Significance of EPS -- Calculation of basic EPS -- Shares issued during the accounting period -- Bonus issues -- Rights issues -- Calculation of diluted EPS -- Presentation and disclosure requirements -- 24 Segmental analysis -- Operating segments -- Reportable segments -- Disclosures required by IFRS8 -- Part 5 Small and Medium-sized Entities -- 25 The IFRS for SMEs -- Contents of the IFRS for SMEs -- Small and medium-sized entities -- Concepts and pervasive principles -- Financial statement presentation -- Statement of financial position -- Statement of comprehensive income and income statement -- Statement of changes in equity and statement of income and retained earnings -- Statement of cash flows -- Notes to the financial statements -- Consolidated and separate financial statements -- Accounting policies, estimates and errors -- Financial instruments -- Inventories -- Investments in associates -- Investments in joint ventures -- Investment property -- Property, plant and equipment -- Intangible assets other than goodwill -- Business combinations and goodwill -- Leases -- Provisions and contingencies -- Liabilities and equity -- Revenue -- Government grants -- Borrowing costs -- Share-based payment -- Impairment of assets.
Employee benefits -- Income tax -- Foreign currency translation -- Hyperinflation -- Events after the end of the reporting period -- Related party disclosures -- Specialised activities -- Transition to the IFRS for SMEs -- Topics not covered in the IFRS for SMEs -- Part 6 Answers -- Answers to exercises -- Index.
Record Nr. UNINA-9910153251503321
Melville Alan  
Harlow, England : , : Pearson, , 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Taxation : finance act 2016 / / Alan Melville
Taxation : finance act 2016 / / Alan Melville
Autore Melville Alan
Edizione [Twenty-second edition.]
Pubbl/distr/stampa Harlow, England : , : Pearson, , 2017
Descrizione fisica 1 online resource (610 pages)
Disciplina 336.200941
Soggetto topico Taxation - Great Britain
ISBN 1-292-13910-2
1-292-13911-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title Page -- Copyright -- Contents -- Preface -- Acknowledgements -- Summary of tax data -- Part 1 INCOME TAX AND NATIONAL INSURANCE -- Chapter 1 Introduction to the UK tax system -- UK taxes -- Sources of tax law -- The tax year -- Structure of HM Revenue and Customs -- Administration of the tax system -- Self Assessment -- Appeals -- Tax evasion -- Tax avoidance -- The HMRC Charter -- Chapter 2 Introduction to income tax -- Taxable persons -- Classification of income -- Exempt income -- Structure of an income tax computation -- Married couples and civil partners -- Rates of income tax for 2016-17 -- Income taxed at source -- Savings income -- Dividend income -- Chapter 3 Personal allowances -- Personal allowances for 2016-17 -- The personal allowance -- Blind person's allowance -- Tax reducers -- Married couple's allowance -- Chapter 4 Payments and gifts eligible for tax relief -- Payments and gifts deductible from total income -- Eligible interest payments -- Annual payments -- Gifts of shares or property to charity -- Payments which are tax reducers -- Maintenance payments -- Loans used to purchase a life annuity -- Gifts of pre-eminent property to the nation -- Gift Aid -- Chapter 5 Income from property -- Definition of property income -- Basis of assessment and allowable expenditure -- Capital expenditure -- Losses -- Lease premiums -- Rent-a-room" relief -- Furnished holiday lettings -- Chapter 6 Income from savings and investments -- Interest received -- Dividends received -- Tax-efficient investments -- Individual Savings Accounts -- Enterprise Investment Scheme -- Venture Capital Trusts -- Child Trust Funds -- Income from trusts and settlements -- Miscellaneous income -- Chapter 7 Income from employment (1) -- Employment and self-employment -- Basis of assessment -- Employment income -- Non-taxable employment income.
Deductible expenses -- Payments made on termination of employment -- The PAYE system -- Construction industry scheme -- Employee incentive schemes -- Chapter 8 Income from employment (2) -- Benefits in kind -- Living accommodation -- Cars provided for private use -- Beneficial loans -- Chapter 9 Income from self-employment: Computation of income -- The badges of trade -- The calculation of trading profits -- Deductibility of expenditure -- Disallowed expenditure -- Allowable expenditure -- Adjustments relating to income -- Trading income allowance -- Cash basis and simplified expenses -- Chapter 10 Income from self-employment: Basis periods -- The current year basis -- Commencement of trade -- Cessation of trade -- Change of accounting date -- Averaging of trading profits for farmers and creative artists -- Chapter 11 Income from self-employment: Capital allowances -- Eligible expenditure -- Chargeable periods -- Plant and machinery -- Capital allowances on plant and machinery -- Writing down allowance -- Annual investment allowance -- First year allowance -- Balancing allowances and charges -- Non-pooled assets -- Allowances on cessation of trade -- Miscellaneous capital allowances -- Chapter 12 Income from self-employment: Trading losses -- Relief for trading losses -- Carry-forward trade loss relief -- Trade loss relief against total income -- Early trade losses relief -- Terminal trade loss relief -- Post-cessation trade relief -- Transfer of a business to a company -- Losses on shares in unlisted trading companies -- Limit on income tax reliefs -- Chapter 13 Income from self-employment: Partnerships -- Principles of partnership taxation -- Notional profits and losses -- Change in partnership composition -- Non-trading income -- Trading losses -- Chapter 14 Pension contributions -- Registered pension schemes.
Tax relief for contributions by scheme members -- Tax relief for contributions by employers -- Annual allowance charge -- Lifetime allowance charge -- Chapter 15 Payment of income tax, interest and penalties -- Payment of income tax -- Late payment penalties -- Interest on overdue income tax -- Interest on overpaid income tax -- Penalties -- Chapter 16 National Insurance contributions -- Class 1 -- Class 1A -- Class 1B -- Class 2 -- Class 3 and 3A -- Class 4 -- Annual maximum contributions -- Review questions (Set A) -- Part 2 CAPITAL GAINS TAX -- Chapter 17 Introduction to capital gains tax -- Chargeable persons -- Chargeable assets -- Chargeable disposals -- Basis of assessment -- Rates of CGT -- Relief for capital losses -- Relief for trading losses -- Administration of CGT -- Chapter 18 Computation of gains and losses -- Layout of a CGT computation -- Disposal value -- Allowable expenditure -- Part disposals -- Assets with negligible value -- Assets held on 31 March 1982 -- Chapter 19 Chattels and wasting assets -- The chattels exemption -- Chattels disposed of at a loss -- Part disposals of chattels -- Wasting chattels -- Wasting assets -- Leases -- Chapter 20 Shares and securities -- The share matching rules -- The Section 104 holding -- Bonus issues -- Rights issues -- Capital distributions -- Takeovers -- Gilts and qualifying corporate bonds -- Chapter 21 Principal private residence -- Principal private residence -- Partial exemption -- Deemed residence -- Letting relief -- Business use -- Chapter 22 CGT reliefs -- Damaged assets -- Destroyed assets -- Replacement of business assets -- Gift of business assets -- Transfer of a business to a limited company -- Entrepreneurs' relief -- Reinvestment into EIS shares -- Loans to traders -- Review questions (Set B) -- Part 3 CORPORATION TAX -- Chapter 23 Introduction to corporation tax.
Scope of corporation tax -- Accounting periods -- Taxable total profits -- Trading income -- Income from property -- Income from non-trading loan relationships -- Dividends received -- Relief for charitable donations -- Loan relationships -- Long periods of account -- Research and development tax relief -- Intangible fixed assets -- Chapter 24 Corporate chargeable gains -- Chargeable disposals and chargeable assets -- Basis of assessment -- Computation of gains and losses -- Indexation allowance -- Assets held on 31 March 1982 -- The rebasing election -- Assets acquired before 6 April 1965 -- Disposals of shares or securities -- Disincorporation relief -- Chapter 25 Computation and payment of the corporation tax liability -- Corporation tax financial years -- Rates of corporation tax -- Due date of payment -- Accounting for income tax deducted at source -- Shadow ACT -- Self Assessment -- Interest on underpaid and overpaid corporation tax -- Penalties -- Corporation tax rates prior to FY2015 -- Chapter 26 Corporation tax losses -- Relief for trading losses -- Carry forward of trade loss relief -- Unrelieved charitable donations -- Trade loss relief against total profits -- Repayments of corporation tax -- Anti-avoidance legislation -- Choice of loss relief -- Non-trading losses -- Chapter 27 Close companies and investment companies -- Close companies -- Definition of a close company -- Exceptions -- Consequences of close company status -- Close investment-holding companies -- Companies with investment business -- Choice of business medium -- Incorporation -- Chapter 28 Groups of companies and reconstructions -- Related 51% group companies -- Transfer pricing -- 51% groups -- 75% groups -- Group relief -- Transfer of chargeable assets within a group -- Capital losses -- Consortia -- Company reconstructions -- Review questions (Set C).
Part 4 MISCELLANEOUS -- Chapter 29 Value added tax (1) -- The principle of VAT -- Taxable persons -- Taxable supplies -- Exempt supplies -- Reduced rate supplies -- Zero rate supplies -- The value of a supply -- Imports and exports -- Registration -- Deregistration -- Chapter 30 Value added tax (2) -- Accounting for VAT -- The tax point -- Tax invoices -- Accounting records -- Special schemes -- Retail schemes -- Bad debts -- Non-deductible input tax -- Partial exemption -- Administration of VAT -- Penalties, surcharges and interest -- Chapter 31 Inheritance tax -- Chargeable transfers of value -- Exempt transfers -- Potentially exempt transfers -- IHT payable on chargeable lifetime transfers -- IHT payable on death -- Valuation -- Business property relief -- Agricultural property relief -- Administration of IHT -- Chapter 32 Overseas aspects of taxation -- Residence and domicile -- Income tax - general rules -- Double taxation relief -- Income from employment -- Trading income -- Income from property and investments -- Capital gains tax - general rules -- Inheritance tax - general rules -- Corporation tax - general rules -- Controlled foreign companies -- Double taxation relief for companies -- Diverted profits tax -- Review questions (Set D) -- Part 5 ANSWERS -- Answers to exercises -- Answers to review questions -- Index.
Record Nr. UNINA-9910154944303321
Melville Alan  
Harlow, England : , : Pearson, , 2017
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Taxation : finance act 2015 / / Alan Melville
Taxation : finance act 2015 / / Alan Melville
Autore Melville Alan
Edizione [21th ed.]
Pubbl/distr/stampa Harlow, England : , : Pearson, , 2016
Descrizione fisica 1 online resource (625 pages) : illustrations
Disciplina 343.4104
Soggetto topico Taxation - Law and legislation - England
ISBN 1-292-08635-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title Page -- Copyright -- Contents -- Preface -- Acknowledgements -- Summary of tax data -- Part 1 INCOME TAX AND NATIONAL INSURANCE -- 1 Introduction to the UK tax system -- UK taxes -- Sources of tax law -- The tax year -- Structure of HM Revenue and Customs -- Administration of the tax system -- Self Assessment -- Appeals -- Tax evasion -- Tax avoidance -- The HMRC Charter -- 2 Introduction to income tax -- Taxable persons -- Classification of income -- Exempt income -- Structure of an income tax computation -- Married couples and civil partners -- Rates of income tax for 2015-16 -- Income taxed at source -- Savings income -- Dividends from UK companies -- 3 Personal allowances -- Personal allowances for 2015-16 -- The personal allowance -- Blind person's allowance -- Tax reducers -- Married couple's allowance -- 4 Payments and gifts eligible for tax relief -- Payments and gifts deductible from total income -- Eligible interest payments -- Annual payments -- Gifts of shares or property to charity -- Payments which are tax reducers -- Maintenance payments -- Loans used to purchase a life annuity -- Gifts of pre-eminent property to the nation -- Gift Aid -- 5 Income from property -- Definition of property income -- Basis of assessment and allowable expenditure -- Capital expenditure -- Losses -- Lease premiums -- Rent-a-room" relief -- Furnished holiday lettings -- 6 Income from savings and investments -- Interest received -- Dividends received -- Tax-efficient investments -- Individual Savings Accounts -- Enterprise Investment Scheme -- Venture Capital Trusts -- Child Trust Funds -- Income from trusts and settlements -- Miscellaneous income -- 7 Income from employment (1) -- Employment and self-employment -- Basis of assessment -- Employment income -- Non-taxable employment income -- Allowable expenses.
Payments made on termination of employment -- The PAYE system -- Construction industry scheme -- Employee incentive schemes -- 8 Income from employment (2) -- Benefits in kind -- Benefits assessable on all employees -- Special rules for P11D employees -- 9 Income from self-employment: Computation of income -- The badges of trade -- The calculation of trading profits -- Deductibility of expenditure -- Disallowed expenditure -- Allowable expenditure -- Trading income not in the accounts -- Non-trading income in the accounts -- Expenditure not in the accounts -- Post-cessation receipts -- Cash basis and simplified expenses -- 10 Income from self-employment: Basis periods -- The current year basis -- Commencement of trade -- Cessation of trade -- Change of accounting date -- Averaging of trading profits for farmers and creative artists -- 11 Income from self-employment: Capital allowances -- Eligible expenditure -- Chargeable periods -- Plant and machinery -- Capital allowances on plant and machinery -- Writing down allowance -- Annual investment allowance -- First year allowance -- Balancing allowances and charges -- Non-pooled assets -- Allowances on cessation of trade -- Miscellaneous capital allowances -- 12 Income from self-employment: Trading losses -- Relief for trading losses -- Carry-forward trade loss relief -- Trade loss relief against total income -- Early trade losses relief -- Terminal trade loss relief -- Post-cessation trade relief -- Transfer of a business to a company -- Losses on shares in unlisted trading companies -- Limit on income tax reliefs -- 13 Income from self-employment: Partnerships -- Principles of partnership taxation -- Notional profits and losses -- Change in partnership composition -- Non-trading income -- Trading losses -- 14 Pension contributions -- Registered pension schemes.
Tax relief for contributions by scheme members -- Tax relief for contributions by employers -- Annual allowance charge -- Lifetime allowance charge -- 15 Payment of income tax, interest and penalties -- Payment of income tax -- Late payment penalties -- Interest on overdue income tax -- Interest on overpaid income tax -- Penalties -- 16 National Insurance contributions -- Class 1 -- Class 1A -- Class 1B -- Class 2 -- Class 3 and 3A -- Class 4 -- Annual maximum contributions -- Review questions (Set A) -- Part 2 CAPITAL GAINS TAX -- 17 Introduction to capital gains tax -- Chargeable persons -- Chargeable assets -- Chargeable disposals -- Basis of assessment -- Rates of CGT -- Relief for capital losses -- Relief for trading losses -- Administration of CGT -- 18 Computation of gains and losses -- Layout of a CGT computation -- Disposal value -- Allowable expenditure -- Part disposals -- Assets with negligible value -- Assets held on 31 March 1982 -- 19 Chattels and wasting assets -- The chattels exemption -- Chattels disposed of at a loss -- Part disposals of chattels -- Wasting chattels -- Wasting assets -- Leases -- 20 Shares and securities -- The share matching rules -- The Section 104 holding -- Bonus issues -- Rights issues -- Capital distributions -- Takeovers -- Gilts and qualifying corporate bonds -- 21 Principal private residences -- Principal private residence -- Partial exemption -- Deemed residence -- Letting relief -- Business use -- 22 CGT reliefs -- Damaged assets -- Destroyed assets -- Replacement of business assets -- Gift of business assets -- Transfer of a business to a limited company -- Entrepreneurs' relief -- Reinvestment into EIS shares -- Loans to traders -- Review questions (Set B) -- Part 3 CORPORATION TAX -- 23 Introduction to corporation tax -- Scope of corporation tax -- Accounting periods -- Taxable total profits.
Trading income -- Income from property -- Income from non-trading loan relationships -- Miscellaneous income -- Franked investment income -- Relief for charitable donations -- Loan relationships -- Long periods of account -- 24 Corporate chargeable gains -- Chargeable disposals and chargeable assets -- Basis of assessment -- Computation of gains and losses -- Indexation allowance -- Assets held on 31 March 1982 -- The rebasing election -- Assets acquired before 6 April 1965 -- Disposals of shares or securities -- Disincorporation relief -- 25 Computation and payment of the corporation tax liability -- Corporation tax financial years -- Rates of corporation tax -- Marginal relief -- Due date of payment -- Accounting for income tax deducted at source -- Shadow ACT -- Self Assessment -- Interest on underpaid and overpaid corporation tax -- Penalties -- 26 Corporation tax losses -- Relief for trading losses -- Carry forward of trade loss relief -- Unrelieved charitable donations -- Trade loss relief against total profits -- Repayments of corporation tax -- Anti-avoidance legislation -- Choice of loss relief -- Non-trading losses -- 27 Close companies and companies with investment business -- Close companies -- Definition of a close company -- Exceptions -- Consequences of close company status -- Close investment-holding companies -- Companies with investment business -- Unincorporated business vs close company -- Incorporation -- 28 Groups of companies and reconstructions -- Related 51% group companies -- Associated companies -- Transfer pricing -- 51% groups -- 75% groups -- Group relief -- Transfer of chargeable assets within a group -- Capital losses -- Consortia -- Company reconstructions -- Review questions (Set C) -- Part 4 MISCELLANEOUS -- 29 Value added tax (1) -- The principle of VAT -- Taxable persons -- Taxable supplies -- Exempt supplies.
Reduced rate supplies -- Zero rate supplies -- The value of a supply -- Imports and exports -- Registration -- Deregistration -- 30 Value added tax (2) -- Accounting for VAT -- The tax point -- Tax invoices -- Accounting records -- Special schemes -- Retail schemes -- Bad debts -- Non-deductible input tax -- Partial exemption -- Administration of VAT -- Penalties, surcharges and interest -- 31 Inheritance tax -- Chargeable transfers of value -- Exempt transfers -- Potentially exempt transfers -- IHT payable on chargeable lifetime transfers -- IHT payable on death -- Valuation -- Business property relief -- Agricultural property relief -- Administration of IHT -- 32 Overseas aspects of taxation -- Residence and domicile -- Income tax - general rules -- Double taxation relief -- Income from employment -- Trading income -- Income from property and investments -- Capital gains tax - general rules -- Inheritance tax - general rules -- Corporation tax - general rules -- Controlled foreign companies -- Double taxation relief for companies -- Diverted profits tax -- Review questions (Set D) -- Part 5 ANSWERS -- Answers to exercises -- Answers to review questions -- Index.
Record Nr. UNINA-9910153250603321
Melville Alan  
Harlow, England : , : Pearson, , 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui