Financial Accounting & Reporting, 11th edition

By Barry Elliott & Jamie Elliott
Financial Times / Pearson Education
September 2006
ISBN: 0273708708
896 Pages
$115.00 paper original


The fully updated Edition of Elliott and Elliot’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 financial accounting, reporting and analysis modules on second and final year undergraduate courses in Accounting, Business Studies and Combined Studies, MBA courses, specialist MSc courses and professional courses preparing students for professional accountancy examinations.

Contents

PART ONE: 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 TWO: REGULATORY FRAMEWORK - AN ATTEMPT TO ACHEIVE 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 THREE: BALANCE SHEET - EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE
10. Share capital, capital maintenance and distributable profits
11. Reduction of share capital
12. Off balance sheet finance
13. Financial instruments
14. Employee benefits
15. Taxation in company accounts
16. Property, plant and equipment (PPE)
17. Leasing
18. R&D; goodwill and intangible assets; brands
19. Inventories
20. Construction contracts

PART FOUR:CONSOLIDATED ACCOUNTS
21. Accounting for groups at date of acquisition
22. Preparation of consolidated balance sheets after the date of acquisition
23. Preparation of consolidated income statements
24. Accounting for associated companies
25. Accounting for the effects of changes in foreign exchange rates under IAS 21

PART FIVE: INTERPRETATION
26. Earnings per share
27. Cash flow statements
28. Review of financial ratio analysis
29. Trend analysis and multivariate analysis
30. Financial reporting on the internet

PART SIX: ACCOUNTABILITY
31. Corporate governance
32. Environmental and social reporting
33. Ethics for accountants
Appendix: Outline solutions to selected exercises


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