The 11th edition of Financial Accounting and Reporting by Barry Elliott and Jamie Elliott provides a comprehensive and accessible introduction to the principles and practices of financial accounting. It is designed for undergraduate and postgraduate students studying accounting and finance, as well as for professionals seeking to understand the application of International Financial Reporting Standards (IFRS). This edition integrates theory with practice, offering detailed explanations of accounting concepts alongside real-world examples, extracts from company reports, and a wide range of exercises to reinforce learning. The book emphasizes clarity, relevance, and up-to-date coverage of accounting standards, making it a reliable resource for developing a solid foundation in financial reporting and analysis.
Financial Accounting and Reporting 1st Edition by Edition by Barry Elliott, Jamie Elliott ISBN 0273708708 9780273708704
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Product details:
ISBN 10: 0273708708
ISBN 13: 9780273708704
Author: Barry Elliott, Jamie Elliott
Financial Accounting and Reporting 1st Table of contents:
Part 1: Income and asset value measurement systems:
– transactions recorded and reported on a cash flow basis
– transactions recorded and reported on an accrual accounting basis
– income and asset value measurement — an economist’s approach
– changing price levels — the developing concepts; shifting the price levels and accountancy reporting
Part 2: Regulatory framework:
– published accounts of listed public companies
– accounting standards
Part 3: Profit and loss:
– taxation in accounts
– earnings per share
– accounting for groups of companies at date of acquisition
– accounting for fixed asset investments
Part 4: Consolidated accounts
Part 5: Interpretation
– funds‑flow and cash‑flow statements
– analysis – profit & loss account and balance sheet
– review of financial ratio analysis; trend & multivariate analysis
Part 6: Accountability
– accountability of directors and auditors