Financial accounting and reporting

著者

書誌事項

Financial accounting and reporting

Barry Elliott and Jamie Elliott

Prentice Hall/Financial Times, 2006

10th ed

  • : pbk

大学図書館所蔵 件 / 全5件

この図書・雑誌をさがす

注記

Previous ed.: 2005

Includes bibliographical references and index

内容説明・目次

内容説明

Revised annually, Financial Accounting & Reporting is the most up-to-date text on the market. Now fully updated in its 10th edition it includes 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 standards.

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 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 UNIFORMITY 5. Financial reporting: evolution of the regulatory framework in the UK 6. Financial reporting -- evolution of international standards 7. Conceptual framework 8. Published accounts of companies 9. Preparation of published accounts PART THREE: BALANCE SHEET - EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE 10. 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 goodwill and intangible assets
  • brands 19. Inventories 20. Construction contracts PART FOUR:CONSOLIDATED ACCOUNTS 21. 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: INTERPRETATION 26. Earnings per share 27. Cash flow statements 28. Review of financial ratio analysis 29. Trend analysis and multivariate analysis 30. Financial reporting on the internet PART SIX: ACCOUNTABILITY 31. Corporate governance 32. Environmental and social reporting 33. Ethics for accountants Appendix: Outline solutions to selected exercises

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