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ISBN 10: 027370253X
ISBN 13: 9780273702535
Author: Barry Elliott, Jamie Elliott
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. The text is ideal for any undergraduate student doing a second level course in financial accounting or on an MBA and MSC course.
Chapter 1: Preface and Acknowledgements
Chapter 2: Regulatory Framework - An Attempt to Achieve Uniformity
Chapter 3: Financial Reporting - Evolution of International Standards
Chapter 4: Conceptual Framework
Chapter 5: Published Accounts of Companies
Chapter 6: Preparation of Published Accounts
Chapter 7: Balance Sheet - Equity, Liability and Asset Measurement and Disclosure
Chapter 8: Off Balance Sheet Finance
Chapter 9: Financial Instruments
Chapter 10: Employee Benefits
Chapter 11: Taxation in Company Accounts
Chapter 12: Property, Plant and Equipment (PPE)
Chapter 13: Leasing
Chapter 14: R&D, Goodwill and Intangible Assets, Brands
Chapter 15: Inventories
Chapter 16: Construction Contracts
Chapter 17: Consolidated Accounts
Chapter 18: Accounting for Associated Companies
Chapter 19: Accounting for the Effects of Changes in Foreign Exchange Rates under IAS 21
Chapter 20: Interpretation: Earnings per Share
Chapter 21: Cash Flow Statements
Chapter 22: Review of Financial Ratio Analysis
Chapter 23: Trend Analysis and Multivariate Analysis
Chapter 24: An Introduction to Financial Reporting on the Internet
Chapter 25: Accountability
Chapter 26: Environmental and Social Reporting
Chapter 27: Ethics for Accountants
Chapter 28: Bibliography
Chapter 29: Outline Solutions to Selected Exercises
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Tags: Barry Elliott, Jamie Elliott, Financial, Reporting