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Financial Accounting and Reporting, 17th Edition

Financial Accounting and Reporting, 17th Edition

Author: Barry Elliott; Jamie Elliott
Publisher: Pearson U.K._
ISBN: 9780273778172
Published In: April 2015
Format: Paperback , 888 pages
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details

This market-leading text provides a comprehensive overview of financial accounting and reporting. It offers a balance of theoretical and conceptual coverage with up-to-date practical application of current international standards. There is an emphasis on both being able to prepare and also to critically discuss IFRS compliant financial statements.

With both theoretical and practical coverage, including worked examples throughout the text, the authors provide essential knowledge for advancing in your studies and career.
Preface

Guided tour of MyAccountingLab

Part 1

PREPARATION OF FINANCIAL STATEMENTS

1 Accounting and reporting on a cash flow basis

2 Accounting and reporting on an accrual accounting basis

3 Preparation of financial statements of comprehensive income, changes in equity and financial position

4 Annual Report: additional financial disclosures

5 Statements of cash flows

Part 2

INCOME AND ASSET VALUE MEASUREMENT SYSTEMS

6 Income and asset value measurement: an economist’s approach

7 Accounting for price-level changes

8 Revenue recognition

Part 3

REGULATORY FRAMEWORK – AN ATTEMPT TO ACHIEVE UNIFORMITY

9 Financial reporting – evolution of global standards

10 Concepts – evolution of an international conceptual framework

11 Ethical behaviour and implications for accountants

Part 4

STATEMENT OF FINANCIAL POSITION – EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE

12 Share capital, distributable profits and reduction of capital

13 Liabilities

14 Financial instruments

15 Employee benefits

16 Taxation in company accounts

17 Property, plant and equipment (PPE)

18 Leasing

19 Intangible assets

20 Inventories

21 Construction contracts

Part 5

CONSOLIDATED ACCOUNTS

22 Accounting for groups at the date of acquisition

23 Preparation of consolidated statements of financial position after the date of acquisition

24 Preparation of consolidated statements of income, changes in equity and cash flows

25 Accounting for associates and joint arrangements

26 Introduction to accounting for exchange differences

Part 6

INTERPRETATION

27 Earnings per share

28 Review of financial statements for management purposes

29 Analysis of published financial statements

30 An introduction to financial reporting on the Internet

Part 7

ACCOUNTABILITY

31 Corporate governance

32 Sustainability – environmental and social reporting

Index
Barry Elliott, Consultant

Jamie Elliott, Deloitte and Touche