Financial Accounting and Reporting 12th Edition by Barry Elliott, Jamie Elliott – Ebook PDF Instant Download/Delivery: 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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