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FINANCIAL ACCOUNTING AND REPORTING


ELLIOTT B., ELLIOTT J.

wydawnictwo: PEARSON , rok wydania 2008, wydanie XII

cena netto: 320.00 Twoja cena  304,00 zł + 5% vat - dodaj do koszyka

Revised annually, Financial Accounting & Reporting is the most up-to-date text on the market. Now fully updated in its 12th edition, it includes extensive coverage of International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs).

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. Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and financial reporting methods.


Table of Contents

PART ONE: 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 TWO: REGULATORY FRAMEWORK - AN ATTEMPT TO ACHEIVE 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 THREE: 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 finance
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 FOUR:CONSOLIDATED ACCOUNTS
21. Accounting for groups at 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 FIVE: INTERPRETATION
26. Earnings per share
27. Cash flow statements
28. Review of financial ratio analysis
29. Trend analysis and multivariate analysis
30. Financial reporting on the internet

PART SIX: ACCOUNTABILITY
31. Corporate governance
32. Environmental and social reporting
33. Ethics for accountants
Appendix: Outline solutions to selected exercises


Barry Elliott is a training consultant. He has extensive teaching experience at undergraduate, postgraduate and professional level in China, Hong Kong, New Zealand and Singapore. He has wide experience as an external examiner both in higher education and at all levels of professional education.

Jamie Elliott is a Director with Deloitte & Touche. Prior to this he has lectured at university on undergraduate degree programmes and as an assistant professor on MBA and Executive programmes at the London Business School.


920 pages, Paperback

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