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Financial Accounting and Reporting, 19th Edition

Barry Elliott
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Financial Accounting and Reporting, 19th Edition

By Barry Elliott, Jamie Elliott
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Overview
Author
Barry Elliott
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Edition
19th
ISBN
9781292255996
Published Date
03/06/2019
Pages
928
Financial Accounting & Reporting is the book that helps students and professionals succeed in their studies and the workplace by providing practical support and clear principles for applying international standards and preparing financial statements.
Features
  • Exercises of varying difficulty including questions from past examination papers of professional accounting bodies
  • Illustrations taken from real-world international company reports and accounts
  • Extensive references included at the end of chapters
Table of contents
  • Part 1 INTRODUCTION TO ACCOUNTING ON A CASH FLOW AND ACCRUAL ACCOUNTING BASIS
  • 1 Accounting and reporting on a cash flow basis
  • 2 Accounting and reporting on an accrual accounting basis
  • Part 2 PREPARATION OF INTERNAL AND PUBLISHED FINANCIAL STATEMENTS
  • 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 3 REGULATORY FRAMEWORK – AN ATTEMPT TO ACHIEVE UNIFORMITY
  • 6 Financial reporting – evolution of global standards
  • 7 Concepts – evolution of an international conceptual framework
  • 8 Ethical behaviour and implications for accountants
  • Part 4 INCOME AND ASSET VALUE MEASUREMENT SYSTEMS
  • 9 Income and asset value measurement: an economist’s approach
  • 10 Accounting for price-level changes
  • 11 Revenue recognition
  • Part 5 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 6 CONSOLIDATED ACCOUNTS
  • 22 Accounting for groups at the date of acquisition
  • 23 Preparation of consolidated statements of financial position after the date of acquisition
  • 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 7 INTERPRETATION
  • 27 Earnings per share
  • 28 Review of financial ratio analysis
  • 29 Analysis of published financial statements
  • 30 An introduction to digital financial reporting
  • Part 8 ACCOUNTABILITY
  • 31 Corporate governance
  • 32 Integrated reporting: sustainability, environmental and social