Financial accounting and reporting 13th Edition by Barry Elliott, Jamie Elliott ISBN 0273723324 978-0273723325
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Product details:
ISBN 10: 0273723324
ISBN 13: 978-0273723325
Author: Barry Elliott, Jamie Elliott
Financial Accounting & Reporting is the most up-to-date text on the market. Now fully updated in its 13th edition, it includes extensive coverage of International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs). This market-leading text offers students a clear, well-structured and comprehensive treatment of the subject. Supported by illustrations and exercises, the book provides a strong balance of theoretical and conceptual coverage. Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and financial reporting methods.
Table of contents:
Part I
INCOME AND ASSET VALUE MEASUREMENT SYSTEMS
I Accounting and reporting on a cash flow basis
2 Accounting and reporting on an accrual accounting basis
3 Income and asset value measurement: an economist’s approach
4 Accounting for inflation
Part 2
REGULATORY FRAMEWORK-AN ATTEMPT TO ACHIEVE UNIFORMITY
5 Financial reporting evolution of the regulatory framework in the UK
6 Financial reporting evolution of international standards
7 Conceptual framework
8 Published accounts of companies
9 Preparation of published accounts
Part 3
STATEMENT OF FINANCIAL POSITION – EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE
10 Share capital, distributable profits and reduction of capital
11 Off balance sheet finance
12 Financial instruments
13 Employee benefits
14 Taxation in company accounts
15 Property, plant and equipment (PPE)
16 Leasing
17 R&D: goodwill and intangible assets; brands
18 Inventories
19 Construction contracts
Contents
Part 4
CONSOLIDATED ACCOUNTS
20 Accounting for groups at the date of acquisition
21 Preparation of consolidated statements of financial position after the date of acquisition
22 Preparation of consolidated statements of comprehensive income and consolidated statements of changes in equity
23 Accounting for associates and joint ventures
24 Accounting for the effects of changes in foreign exchange rates under IAS 21
Part 5
INTERPRETATION
25 Earnings per share
26 Statements of cash flows
27 Review of financial ratio analysis
28 Trend analysis and multivariate analysis
29 An introduction to financial reporting on the Internet
Part 6
ACCOUNTABILITY
30 Corporate governance
31 Sustainability environmental and social reporting
32 Ethics for accountants
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