Financial accounting, reporting and analysis
Author(s)
Bibliographic Information
Financial accounting, reporting and analysis
Prentice Hall/Finanical Times, 2006
2nd ed., international ed
Available at 12 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
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  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Previous ed., published in 2002
Includes bibliographical references and index
Description and Table of Contents
Description
The fully updated International Edition of Elliott and Elliott's market-leading 'Financial Accounting and Reporting' uses the latest International Accounting Standards as its framework. It offers a unique balance of theoretical and conceptual coverage with up-to-date practical applications and illustrations taken from real world international company reports and accounts.
The text is ideal for any undergraduate student doing a second level course in financial accounting or on an MBA and MSC course.
Table of Contents
- PART ONE: REGULATORY FRAMEWORK - AN ATTEMPT TO ACHIEVE UNIFORMITY 1. Financial Reporting: evolution of international standards 2. Conceptual framework 3. Published accounts of companies 4. Preparation of published accounts PART TWO: BALANCE SHEET - EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE 5. Share capital, distributable profits and reduction of capital 6. Off balance sheet finance 7. Financial Instruments 8. Employee Benefits 9. Taxation in company accounts 10. Property, Plant and Equipment (PPE) 11. Leasing 12. R & D
- goodwill and intangible assets
- brands 13. Inventories 14. Construction contracts PART THREE - CONSOLIDATED ACCOUNTS 15. Accounting for groups at the date of acquisition 16. Preparation on consolidated balance sheets after the date of acquisition 17. Preparation of consolidated income statements 18. Accounting for associated companies 19. Accounting for the effects of changes in foreign exchange rates under IAS 21 PART FOUR: INTERPRETATION 20. Earnings per share 21. Cash flow statements 22. Review of financial ratio analysis 23. Trend analysis and multivariate analysis 24. An Introduction to Financial Reporting on the Internet PART FIVE: ACCOUNTABILITY 25. Corporate governance 26. Environmental and social reporting 27. Ethics for accountants Appendix: Outline solutions to selected exercises Index
by "Nielsen BookData"