Financial Accounting and Reporting
19th Edition
Published on 17. May 2019
928 pages
978-1-292-25604-7 (ISBN)
Description
Financial Accounting & Reporting is the book that helps students and professionals succeed in their studies and the workplace by providing practical support and clear principles for applying international standards and preparing financial statements.
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Barry Elliott | Jamie Elliott
Financial Accounting and Reporting
Book
06/2019
19th Edition
Pearson Education Limited
€88.08
Shipment within 10-20 days
Persons
Barry Elliott has extensive teaching experience at undergraduate, postgraduate and professional levels. He has wide experience as an external examiner in higher education at all levels of professional education.
Jamie Elliott is a director who has worked for Deloitte, Huawei and Panasonic. Prior to that, he lectured on undergraduate degree programmes and as Assistant Professor on MBA and Executive Education programmes at the London Business School.
Content
- Part 1 INTRODUCTION TO ACCOUNTING ON A CASH FLOW AND ACCRUAL ACCOUNTING BASIS
- 1 Accounting and reporting on a cash flow basis
- 2 Accounting and reporting on an accrual accounting basis
- Part 2 PREPARATION OF INTERNAL AND PUBLISHED FINANCIAL STATEMENTS
- 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 3 REGULATORY FRAMEWORK - AN ATTEMPT TO ACHIEVE UNIFORMITY
- 6 Financial reporting - evolution of global standards
- 7 Concepts - evolution of an international conceptual framework
- 8 Ethical behaviour and implications for accountants
- Part 4 INCOME AND ASSET VALUE MEASUREMENT SYSTEMS
- 9 Income and asset value measurement: an economist's approach
- 10 Accounting for price-level changes
- 11 Revenue recognition
- Part 5 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 6 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 7 INTERPRETATION
- 27 Earnings per share
- 28 Review of financial ratio analysis
- 29 Analysis of published financial statements
- 30 An introduction to digital financial reporting
- Part 8 ACCOUNTABILITY
- 31 Corporate governance
- 32 Integrated reporting: sustainability, environmental and social
