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Financial Accounting and Reporting, 18th Edition

Financial Accounting and Reporting, 18th Edition

Author: Barry Elliott
Publisher: Pearson U.K._
ISBN: 9781292162409
Published In: March 2017
Format: Paperback , 904 pages
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents

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The 18th edition of this market-leading text provides a comprehensive overview of financial accounting and reporting, with the aim of ensuring you are able to prepare and also critically discuss IFRS compliant financial statements. With balanced coverage of theoretical principles and up-to- date practical application of current international standards, the authors provide essential knowledge for advancing your studies and career.

· All chapters contain key learning objectives, summaries, and key terms so that students can track their learning from start to end of the chapter

· Clear and structured Parts and sections to ensure logical progression and understanding

· Real world illustrations throughout

· Questions and Exercises at the end of every chapter, including difficulty rating to support students in their progression.

New to this edition

· To aid logical progression through the text Chapters 1 and 2 now form Part 1 and provide a basic introduction to the subject, and Chapters 9 -11 on the Regulatory Framework have been brought forward to follow Chapters 3- 5

· Chapter 14 Financial Instruments (IFRS 9) and Chapter 18 Leases (IFRS 16) have been rewritten

· Chapter 30 Introduction to digital financial reporting has been expanded to assist readers who might wish to delve deeper into the access and use of XBRL company data

· Chapter 32 Integrated Reporting: sustainability, environmental and social has been rewritten to reflect the growing interest in and importance of Integrated Reporting

· Updated and revised exercises

· Fully updated coverage of IFRS and IAS including latest IFRS 9 and 16.

· Inclusion of potential Brexit implications where appropriate

PART 1

Introduction to accounting on a cash flow and accrual accounting basis

1 Accounting and reporting on a cash flow basis 3

2 Accounting and reporting on an accrual accounting basis 21

PART 2

Preparation of internal and published financial statements

3 Preparation of financial statements of comprehensive income, changes in equity and financial position 32

4 Annual Report: additional financial disclosures 67

5 Statements of cash flows 99

PART 3
Regulatory framework – an attempt to achieve uniformity 209

6 Financial reporting – evolution of global standards 211

7 Concepts – evolution of an international conceptual framework 234

8 Ethical behaviour and implications for accountants 248

PART 4
Income and asset value measurement systems 127

9 Income and asset value measurement: an economist’s approach 129

10 Accounting for price-level changes 148

11 Revenue recognition 184

PART 5
Statement of financial position – equity, liability and asset measurement and disclosure 273

12 Share capital, distributable profits and reduction of capital 275

13 Liabilities 298

14 Financial instruments 321

15 Employee benefits 360

16 Taxation in company accounts 388

17 Property, plant and equipment (PPE) 412

18 Leasing 449

19 Intangible assets 468

20 Inventories 497

21 Construction contracts 523

PART 6
Consolidated accounts 547

22 Accounting for groups at the date of acquisition 549

23 Preparation of consolidated statements of financial position after the date of acquisition 568

24 Preparation of consolidated statements of income, changes in equity and cash flows 582

25 Accounting for associates and joint arrangements 605

26 Introduction to accounting for exchange differences 632

PART 7
Interpretation 653

27 Earnings per share 655

28 Review of financial statements for management purposes 680

29 Analysis of published financial statements 713

30 An introduction to digital financial reporting 755

PART 8
Accountability 773

31 Corporate governance 775

32 Integrated reporting - sustainability – environmental and social 808

Index837

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