Overview

Financial Accounting & Reporting is the most up-to-date text on the market. Now fully updated in its 13th edition, it includes extensive coverage of International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs). This market-leading text offers students a clear, well-structured and comprehensive treatment of the subject. Supported by illustrations and exercises, the book provides a strong balance of theoretical and conceptual coverage. Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and financial reporting methods.

Full Product Details

Author:   Barry Elliott ,  Jamie Elliott ,  Eddie McLaney ,  Peter Atrill
Publisher:   Pearson Education Limited
Imprint:   Financial Times Prentice Hall
Edition:   13th edition
Dimensions:   Width: 18.60cm , Height: 3.40cm , Length: 24.90cm
Weight:   1.610kg
ISBN:  

9780273730040

ISBN 10:   0273730045
Pages:   953
Publication Date:   21 August 2009
Audience:   College/higher education ,  Undergraduate
Replaced By:   9780273744535
Format:   Mixed media product
Publisher's Status:   Out of Print
Availability:   Awaiting stock  

Table of Contents

PART ONE: INCOME AND ASSET VALUE MEASUREMENT SYSTEMS1. 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 PART TWO: REGULATORY FRAMEWORK - AN ATTEMPT TO ACHEIVE UNIFORMITY5. Financial reporting: evolution of the regulatory framework 6. Financial reporting  evolution of international standards7. Conceptual framework 8. Published accounts of companies9. Preparation of published accounts PART THREE: BALANCE SHEET - EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE10. Share capital, capital maintenance and distributable profits 11. Reduction of share capital 12. Off balance sheet finance 13. Financial instruments 14. Employee benefits 15. Taxation in company accounts 16. Property, plant and equipment (PPE)17. Leasing 18. R&D; goodwill and intangible assets; brands19. Inventories 20. Construction contractsPART FOUR:CONSOLIDATED ACCOUNTS21. Accounting for groups at date of acquisition 22. Preparation of consolidated balance sheets after the date of acquisition 23. Preparation of consolidated income statements 24. Accounting for associated companies 25. Accounting for the effects of changes in foreign exchange rates under IAS 21 PART FIVE: INTERPRETATION26. Earnings per share27. Cash flow statements 28. Review of financial ratio analysis29. Trend analysis and multivariate analysis 30. Financial reporting on the internetPART SIX: ACCOUNTABILITY31. Corporate governance 32. Environmental and social reporting 33. Ethics for accountants Appendix: Outline solutions to exercises

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