Financial accounting and reporting
著者
書誌事項
Financial accounting and reporting
Financial Times Prentice Hall, 2003
7th ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Revised annually to reflect the frequent changes in accounting regulation, Financial Accounting and Reporting by Elliott and Elliott has become a leading text in its field. It provides thorough coverage of the theoretical and conceptual underpinnings of financial accounting and reporting, whilst illustrating their practical application and limitations. The seventh edition has been fully revised and updated to May 2002 to reflect the latest ASB pronouncements. "Financial Accounting & Reporting" 7th edition, is the ideal core textbook for courses in financial accounting, reporting and interpretation at second and final year undergraduate and postgraduate level. It is also suitable for use on professional accounting programmes.
目次
- Preface and Acknowledgements PART ONE - INCOME AND ASSERT 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 5. Financial Reporting: Statutes and Standards 6. Conceptual Framework PART TWO - REGULATORY FRAMEWORK - AN ATTEMPT TO ACHIEVE UNIFORMITY 7. Published Accounts of Companies 8. Preparation of Published Accounts PART THREE - BALANCE SHEET - LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE 9. Share Capital, Capital Maintenance and Distributable Profits 10. Reduction of Share Capital 11. Off-Balance-Sheet Finance and Capital Instruments 12. Retirement Benefits 13. Taxation in Company Accounts 14. Tangible Fixed Assets and Depreciation 15. Fixed Tangible Assets (Not Owned) - Lesse 16. R Goodwill and Intangible Assets
- Brands 17. Stocks and Work-in-Progress PART FOUR - CONSOLIDATED ACCOUNTS 18. Accounting for Groups at the Date of Acquisition - Acquired for Cash 19. Accounting for Groups at the Date of Acquisition - Acquired by Issue of Shares 20. Accounting Groups after Acquisition 21. Consolidated Profit and Loss Account 22. Foreign Currency Translation PART FIVE - INTERPRETATION 23. Earnings Per Share 24. Cash Flow Statements 25. Review of Financial Ratio Analysis 26. Trend Analysis and Multivariate Analysis 27. Financial Instruments 28. International Reporting and Interpretation PART SIX - ACCOUNTABILITY 29. Corporate Governance 30. Environmental and Social Reporting 31. Ethics for Accountants Appendix: Outline Solutions to Selected Exercises Index
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