| Title : | Financial accounting and reporting | | Material Type: | printed text | | Authors: | Barry Elliott, Author ; Jamie Elliott, Author | | Edition statement: | 11th ed. | | Publisher: | Harlow : Financial Times Prentice Hall | | Publication Date: | 2006 | | Pagination: | 896 p. | | Size: | 25 cm | | ISBN (or other code): | 978-0-273-70870-4 | | 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, MBA courses, specialist MSc courses and professional courses preparing students for professional accountancy examinations. | | Contents note: | 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 Regulatory framework-an attempt to achieve
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, disributable profits and reduction of capital; 11. Off balance sheet finance; 12. Financial instruments; 13. Employee benefits; 14. Taxation ib company accounts; 15. Property, plant ans equipment (PPE); 16. Leasing; 17. R&D: goodwill and intangeable assets;brands; 18. Inventories; 19. Construction contracts
Part 4 Consolidated accounts
20. Accounting for groups at date of acquisition; 21. Preparation of consolidated balance sheets after date of acquisition; 22. Preparation of cosolidated income statements; 23. Accounting of associated companies; 24. Accounting for the effects of changes in foreign exchange rates under IAS 21
Part 5 Interpretation
25. Earnings per share; 26. Cash flow statements; 27. Review of financial ratio analysis; 28. Trend analysis; 29. An introduction to financial reporting on the internet.
Part 6 Accountability: 30. Corporate governance; 31. Environmental and social reporting; 32. Ethics for accountants |
Financial accounting and reporting [printed text] / Barry Elliott, Author ; Jamie Elliott, Author . - 11th ed. . - Harlow : Financial Times Prentice Hall, 2006 . - 896 p. ; 25 cm. ISBN : 978-0-273-70870-4 | 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, MBA courses, specialist MSc courses and professional courses preparing students for professional accountancy examinations. | | Contents note: | 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 Regulatory framework-an attempt to achieve
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, disributable profits and reduction of capital; 11. Off balance sheet finance; 12. Financial instruments; 13. Employee benefits; 14. Taxation ib company accounts; 15. Property, plant ans equipment (PPE); 16. Leasing; 17. R&D: goodwill and intangeable assets;brands; 18. Inventories; 19. Construction contracts
Part 4 Consolidated accounts
20. Accounting for groups at date of acquisition; 21. Preparation of consolidated balance sheets after date of acquisition; 22. Preparation of cosolidated income statements; 23. Accounting of associated companies; 24. Accounting for the effects of changes in foreign exchange rates under IAS 21
Part 5 Interpretation
25. Earnings per share; 26. Cash flow statements; 27. Review of financial ratio analysis; 28. Trend analysis; 29. An introduction to financial reporting on the internet.
Part 6 Accountability: 30. Corporate governance; 31. Environmental and social reporting; 32. Ethics for accountants |
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Financial accounting and reporting
