Financial accounting and reporting
- 17ª ed
- Pearson Education, 2015
- xxv + 855 p. ; 25 cm
Guided tour of MyAccountingLab -- Part 1-- -- PREPARATION OF FINANCIAL STATEMENTS-- -- 1 Accounting and reporting on a cash flow basis -- -- 2 Accounting and reporting on an accrual accounting basis-- -- 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 2-- -- INCOME AND ASSET VALUE MEASUREMENT SYSTEMS -- -- 6 Income and asset value measurement: an economist's approach -- -- 7 Accounting for price-level changes -- -- 8 Revenue recognition -- -- Part 3-- -- REGULATORY FRAMEWORK - AN ATTEMPT TO ACHIEVE UNIFORMITY -- -- 9 Financial reporting - evolution of global standards -- -- 10 Concepts - evolution of an international conceptual framework -- -- 11 Ethical behaviour and implications for accountants-- -- Part 4-- -- 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 5-- -- 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 6-- -- INTERPRETATION-- -- 27 Earnings per share-- -- 28 Review of financial statements for management purposes -- -- 29 Analysis of published financial statements -- -- 30 An introduction to financial reporting on the Internet-- -- Part 7-- -- ACCOUNTABILITY -- -- 31 Corporate governance-- -- 32 Sustainability - environmental and social reporting-- -- Index -- -- -- -- Back Cover-- This market-leading text provides a comprehensive overview of financial accounting and reporting. It offers a balance of theoretical and conceptual coverage with up-to-date practical application of current international standards. There is an emphasis on both being able to prepare and also to critically discuss IFRS compliant financial statements.-- -- With both theoretical and practical coverage, including worked examples throughout the text, the authors provide essential knowledge for advancing in your studies and career.--
Were you looking for the book with access to MyAccountingLab? This product is the book alone and does NOT come with access to MyAccountingLab. Buy Financial Accounting and Reporting with MyAccountingLab access card (ISBN 9781292080604) if you need access to MyAccountingLab as well, and save money on this resource. You will also need a course ID from your instructor to access MyAccountingLab. ; ; This market-leading text provides a comprehensive overview of financial accounting and reporting. It offers a balance of theoretical and conceptual coverage with up-to-date practical application of current international standards. There is an emphasis on both being able to prepare and also to critically discuss IFRS compliant financial statements. ; ; With both theoretical and practical coverage, including worked examples throughout the text, the authors provide essential knowledge for advancing in your studies and career. ; ; Key features: ; ; Fully updated coverage of IFRS and IAS with coverage of revenue recognition, financial instruments, employment benefits, leases and construction contracts ; Initial chapters explain cash and accrual accounting for anyone new to accounting or can act as a refresher ; Exercises of varying difficulty including questions from past examination papers of professional accounting bodies ; Detailed solutions to selected questions are available on the text's website ; Illustrations taken from real world international company reports and accounts ; Extensive references included at the end of chapters ; Covers the interpretation of accounts for management purposes with an emphasis on preparing a report and for investment purposes with an overview of a variety of the ratios used ; ; ; MyAccountingLab ; Join over 10 million students benefiting from Pearson MyLabs. ; This title can be supported by MyAccountingLab, an online homework and tutorial system designed to test and build your understanding. You need both an access card and a course ID to access ; MyAccountingLab: ; Is your lecturer using MyAccountingLab? Ask your lecturer for your CourseID. ; Has an access card been included with the book? Check the inside back cover of the book. ; If you have a course ID but no access card, go to www.myaccountinglab.com to buy access to this interactive study programme. ; MyAccountingLab provides a personalised approach, with instant feedback and numerous additional resources to support your learning. ; ; ; Key features: ; ; A study plan designed just for you ; Worked solutions showing how to solve difficult problems ; Limitless opportunities to practise ; An eText for quick reference ; ; Barry Elliott is a training consultant. He has extensive teaching experience at undergraduate, postgraduate and professional levels in China, Hong Kong, New Zealand and Singapore. He has wide experience as an external examiner in higher education and at all levels of professional education. ; ; Jamie Elliott is a director with Deloitte. Prior to this, he lectured on undergraduate degree programmes and as Assistant Professor on MBA and Executive programmes at the London Business School.