Financial Accounting and Reporting

Barry Elliott, Jamie Elliott (Autoren)

Buch | Softcover

888 Seiten

2015 | 17th New edition
Pearson Education Limited (Verlag)
978-1-292-08050-5 (ISBN)

Infos

Were you looking for the book with access to MyAccountingLab? This product is the book alone and does NOT come with access to MyAccountingLab. Buy Financial Accounting and Reporting with MyAccountingLab access card (ISBN 9781292080604) if you need access to MyAccountingLab as well, and save money on this resource. You will also need a course ID from your instructor to access MyAccountingLab.



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.



Key features:





Fully updated coverage of IFRS and IAS with coverage of revenue recognition, financial instruments, employment benefits, leases and construction contracts
Initial chapters explain cash and accrual accounting for anyone new to accounting or can act as a refresher
Exercises of varying difficulty including questions from past examination papers of professional accounting bodies
Detailed solutions to selected questions are available on the text's website
Illustrations taken from real world international company reports and accounts
Extensive references included at the end of chapters
Covers the interpretation of accounts for management purposes with an emphasis on preparing a report and for investment purposes with an overview of a variety of the ratios used



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Barry Elliott is a training consultant. He has extensive teaching experience at undergraduate, postgraduate and professional levels in China, Hong Kong, New Zealand and Singapore. He has wide experience as an external examiner in higher education and at all levels of professional education.



Jamie Elliott is a director with Deloitte. Prior to this, he lectured on undergraduate degree programmes and as Assistant Professor on MBA and Executive programmes at the London Business School.

Inhalt

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

Produkt-Details

• Verlagsort: Harlow
• Sprache: englisch
• Maße: 193 x 247 mm
• Gewicht: 1344 g
• Themenwelt: Schulbuch / Wörterbuch ► Schulbuch / Berufs- und Fachschule
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• ISBN-10: 1-292-08050-7 / 1292080507
• ISBN-13: 978-1-292-08050-5 / 9781292080505
• Zustand: Neuware