Financial accounting, reporting and analysis
著者
書誌事項
Financial accounting, reporting and analysis
Financial Times Prentice Hall, 2002
International ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Increased globalisation and the need to compete on equal terms for global capital has highlighted the need for greater harmonisation of financial reporting throughout the world, so that capital markets can operate efficiently. It is clear that International Standards are going to play an important role in achieving this.This new text by Elliott and Elliott is based on their market-leading book 'Financial Accounting and Reporting' but uses International Accounting Standards as its framework. It offers a balance of theoretical and conceptual coverage with up-to-date practical applications and illustrations taken from real company reports and accounts. Key features: *Comprehensive and up-to-date coverage of financial accounting, including new chapters on employee benefits, consolidated accounts and corporate governance. practical application and limitations of the subject *Excellent range of review questions for use in seminars or for revision purposes *Exercises of varying difficulty with solutions to selected exercises provided at the back of the book *Extensive references included a the end of each chapter It is the ideal core textbook for financial accounting, reporting and interpretation at second and final year undergraduate and postgraduate level. It is also suitable for use on professional accounting programmes. Barry Elliott is a training consultant. He has extensive teaching experience at undergraduate, postgraduate and professional level at universities in the UK and has also taught in China, Hong Kong, New Zealand and Singapore. He has wide experience as an external examiner both in higher education, 'A' level and at all levels of professional education. Jamie Elliott is a senior manager with Deloitte & Touche. Prior to this he was a Lecturer in accounting at the University of Southampton and an assistant professor teaching on MBA and Executive programmes at the London Business School.
目次
- PART ONE - INCOME AND ASSET VALUE MEASUREMENT SYSTEMS 1 Accounting and reporting on a cash flow basis 2 Accounting and reporting on an accruals basis 3 Income and asset value measurement: an economist's approach 4 Changing price levels: the developing approach 5 Changing price levels: financial reporting practice PART TWO - REGULATORY FRAMEWORK 6 International reporting and interpretation 7 Conceptual framework 8 Published accounts of companies 9 Preparation of published accounts 10 Cash flow statements PART THREE - BALANCE SHEET - LIABILITIES 11 Share capital, capital maintenance and distribute profits 12 Reduction of share capital 13 Off balance sheet finance and capital instruments 14 Employee Benefits 15 Taxation in company accounts PART FOUR - BALANCE SHEET ASSETS 16 Property, Plant and Equipment 17 Leases 18 R & D
- goodwill and intangible assets
- brands 19 Inventories 20 Construction contracts PART FIVE - CONSOLIDATED ACCOUNTS 21 Accounting for groups at sate of acquisition 22 Preparation on consolidated balance sheets after date of acquisition 23 Preparation of consolidated income statements 24 Accounting for associated companies 25 Accounting for unitings of interest 26 Accounting for the effects of changes in foreign exchange rates 27 Review of financial ratio analysis 28 Trend analysis and multivariate analysis 29 Earnings per share 30 Corporate governance 31 Ethics Appendix: Outline solutions to selected exercises Index
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