Financial accounting and reporting [printed text] / Barry Elliott, Author ; Jamie Elliott, Author  . -  16th Edition . - Harlow, Essex : Pearson Education, 2013 . - xxvi, 877 p. : ill. (b & w) ; 25 cm.
ISBN : 978-0-273-77817-2
This market-leading text offers a comprehensive overview of financial accounting and reporting. You will find worked examples and useful illustrations throughout the text to support your learning. With both theoretical and practical coverage, the authors provide essential knowledge that you need to advance in your studies and career.

Class number:	657
Abstract:	Barry Elliott is a training consultant. He has extensive teaching experience at undergraduate, postgraduate and professional levels in China, Hong Kong, New Zealand and Singapore. He has wide experience as an external examiner in higher education and at all levels of professional education. Jamie Elliott is a director with Deloitte. Prior to this, he lectured on undergraduate degree programmes and as Assistant Professor on MBA and Executive programmes at the London Business School.
Contents note:	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 financial statements of comprehensive income, changes in equity and financial position; 4. Annual Report: additional financial disclosures; 5. Statements of cash flows Part 2: Income and Asset Value Measurement Systems 5. Income and asset value measurement: an economist's approach; 7. Accounting for price-level changes; 8. Revenue recognition Part 3: Regulatory Framework - an attempt to achieve uniformity 9. Financial reporting: evolution of global standards; 10. Concepts - evolution of an international conceptual framework; 11. Ethical behaviour and implications for accountants Part 4: Statement of Financial Position - Equity, Liability and Asset Measurement and disclosure 12. Share capital, distributable profits and reduction of capital; 13. Liabilities; 14. Financial instruments; 15. Employee benefits; 16. Taxation in company accounts; 17. Property, plant and equipment (PPE); 18. Leasing; 19. Intangible assets; 20. Inventories 21. Construction contracts Part 5: Consolidated Accounts 22. Accounting for groups at the date of acquisition; 23. Preparation of consolidated statements of financial position after the date of acqusition; 24. Preparation of consolidated statements of income, changes in equity and cash flows; 25. Accounting for associates and joint arrangements; 26. Introduction to accounting for exchange differences Part 6: Interpretation 27. Earnings per share; 28. Review of financial statements for management purposes; 29. Analysis of published financial statements; 30. An introduction to financial reporting on the internet Part 7: Accountability 31. Corporate governance; 32. Sustainability - environmental and social reporting Index.