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Financial Accounting and Reporting Barry Elliott

Financial Accounting and Reporting By Barry Elliott

Financial Accounting and Reporting by Barry Elliott


$36.99
Condition - Very Good
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Financial Accounting and Reporting Summary

Financial Accounting and Reporting by Barry Elliott

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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Key features:

  • A study plan designed just for you
  • Worked solutions showing how to solve difficult problems
  • Limitless opportunities to practise
  • An eText for quick reference

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.

Table of Contents

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

Additional information

GOR007341248
9781292080505
1292080507
Financial Accounting and Reporting by Barry Elliott
Used - Very Good
Paperback
Pearson Education Limited
2015-04-16
888
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in very good condition, but if you are not entirely satisfied please get in touch with us

Customer Reviews - Financial Accounting and Reporting