Financial accounting and reporting

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Bibliographic Information

Financial accounting and reporting

Barry Elliott and Jamie Elliott

Financial Times Prentice Hall, 2012

15th ed

  • : pbk

Available at  / 4 libraries

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Note

Includes bibliographical references and index

Description and Table of Contents

Table of Contents

  • Preface and acknowledgements Guided tour of MyAccountingLab Part 1 PREPARATION OF FINANCIAL STATEMENTS 1 Accounting and reporting on a cash flow basis 2 Accounting and reporting on an accrual accounting basis 3 Preparation of statements of financial statements 4 Annual Report: additional financial statements 5 Statements of cash flows Part 2 INCOME AND ASSET VALUE MEASUREMENT SYSTEMS 6 Income and asset value measurement: an economist's approach40 7 Accounting for price-level changes 8 Revenue Recognition Part 3 REGULATORY FRAMEWORK AN ATTEMPT TO ACHIEVE UNIFORMITY99 9 Financial reporting evolution of global standards 10Concepts evolution of a global conceptual framework 11 Ethical behaviour and implications for accountants Part 4 STATEMENT OF FINANCIAL POSITION EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE 12Share capital, distributable profits and reduction of capital 13Liabilities 14Financial instruments 15Employee benefits 16Taxation in company accounts 17Property, plant and equipment (PPE) 18Leasing 19R goodwill
  • intangible assets and brands 20Inventories 21Construction contracts Part 5 CONSOLIDATED ACCOUNTS 22Accounting for groups at the date of acquisition 23Preparation of consolidated statements of financial position after the date of acquisition 24Preparation of consolidated statements of comprehensive income, changes in equity and cash flows 25Accounting for associates and joint ventures 26Accounting for the effects of changes in foreign exchange rates under IAS 21 Part 6 INTERPRETATION 27Earnings per share 28Review of financial ratio analysis 29Analytical analysis selective use of ratios 30An introduction to financial reporting on the Internet Part 7 ACCOUNTABILITY 31 Corporate governance
  • 32 Sustainability environmental and social reporting

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