Financial Accounting and Reporting 12th Edition by Barry Elliott, Jamie Elliott ISBN 0273773807 9780273773806

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Product details:
ISBN 10: 0273773807
ISBN 13: 9780273773806
Author: Barry Elliott, Jamie Elliott

Financial Accounting and Reporting 12th Edition Table of contents:

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 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, distributable profits and reduction of capital 
11 Off balance sheet finance 
12 Financial instruments 
13 Employee benefits 
14 Taxation in company accounts 
15 Property, plant and eqiupment (PPE) 
16 Leasing 
17 R&D; goodwill and intangible 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 the date of acquisition 
22 Preparation of consolidated income statements and consolidated statements of changes in equity 
23 Accounting for 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 and multivariate 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 
Appendix: Outline solutions to selected exercises 
Index

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