Financial accounting and reporting [printed text] / Barry Elliott, Author ; Jamie Elliott, Author  . -  9th Edition . - Harlow : Prentice Hall Financial Times, 2005 . - xxiv, 827 p. : ill (b & w) ; 25 cm.
ISBN : 978-0-273-69381-9
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.

Class number:	657
Abstract:	The text is ideal for financial accounting, reporting and analysis modules on second and final year undergraduate courses in accounting, business studies and combined studies. It is also suitable for MBA courses, specialist MSc courses and professional courses preparing students for accountancy examinations.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.
Contents note:	Preface and acknowledgements Part 1 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 2 Regularity Framework - An Attempt to Achieve 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 3 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 ffinance; 13. Financial instruments; 14. Employee benefits; 15. Taxation in company accounts; 16. Property, plant and equipment (PPE); 17. Leasing; 18. R&D: goodwill and intangible assets: brands; 19. Inventories; 20. Construction contracts Part 4 Consolidated Accounts 21. Accounting for groups at the 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 5 Interpretation 26. Earnings per share; 27. Cash flow statements; 28. Review of financial ratio analysis; 29. Trend analysis and multivariate analysis Part 6 Accountability 30. Corporate Governance; 31. Environmental and social reporting; 32. Ethics for accountants