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Financial accounting and reporting

Author: Barry Elliott; Jamie Elliott
Publisher: Harlow : Financial Times Prentice Hall, 2008.
Edition/Format:   Print book : English : 12th edView all editions and formats
Summary:
Fully updated to May 2007, this 12th edition includes extensive coverage of International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs). It offers students a clear, well-structured and comprehensive treatment of the subject.
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Details

Genre/Form: Problems and exercises
Problems, exercises, etc
Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Barry Elliott; Jamie Elliott
ISBN: 9780273712312 0273712314 9786611552640 6611552642
OCLC Number: 137221488
Notes: Previous edition: 2006.
Includes index.
Description: xxiv, 889 pages ; 25 cm
Contents: pt. 1. Income and asset value measurement systems --
1. 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 --
pt. 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 --
pt. 3. Balance sheet --
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 goodwill and intangible assets; brands --
18. Inventories --
19. Construction contracts --
pt. 4. Consolidated accounts --
20. Accounting for groups at date of acquisition --
21. Preparation of consolidated balance sheets after the date of acquisition --
22. Preparation of consolidated income statements and consolidated statements of changes in equity --
23. Accounting for associated companies --
24. Accounting for the effects of changes in foreign exchange rates under IAS 21 --
pt. 5. Interpretation --
25. Earnings per share --
26. Cash flow statements --
27. Review of financial ratio analysis --
28. Trend analysis and multivariate analysis --
29. An introduction to financial reporting on the Internet --
pt. 6. Accountability --
30. Corporate governance --
31. Environmental and social reporting --
32. Ethics for accountants.
Responsibility: Barry Elliott and Jamie Elliott.

Abstract:

Fully updated to May 2007, this 12th edition includes extensive coverage of International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs). It offers students a  Read more...

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