TY  - BOOK
AU  - Elliott,Barry
AU  - Elliott,Jamie
TI  - Financial accounting and reporting
SN  - 9781292162409 (print)
U1  - 657.3 23
PY  - 2017///]
CY  - Harlow, England, New York
PB  - Pearson
KW  - Accounting
KW  - Financial statements
N1  - 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 statements for management purposes 
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   

; Index : p. 853-873
ER  -