Financial Accounting and Reporting Barry Elliott

Financial Accounting and Reporting by Barry Elliott

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Revised annually to reflect changes in accounting regulation, this text provides a balance of theoretical and conceptual coverage of financial accounting and reporting, supported by illustrations and exercises designed to help readers apply current standards in 2003.

Financial Accounting and Reporting by Barry Elliott

Revised annually to reflect changes in accounting regulation, "Financial Accounting & Reporting" has become a leading text in the field. This fully-updated 8th edition continues to provide students with a clear, well-structured and comprehensive treatment of the subject, combining academic rigour with an engaging and interesting style. It provides a strong balance of theoretical and conceptual coverage, supported by illustrations and exercises designed to help readers apply current standards, whilst critically appraising the underlying concepts and financial reporting standards."Financial Accounting and Reporting"is the ideal core textbook for courses in financial accounting, reporting and interpretation at undergraduate and postgraduate level. It is also suitable for use on professional accounting programmes.

Preface and Acknowledgements PART ONE - INCOME AND ASSERT 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 5. Financial Reporting: Statutes and Standards 6. Conceptual Framework PART TWO - REGULATORY FRAMEWORK - AN ATTEMPT TO ACHIEVE UNIFORMITY 7. Published Accounts of Companies 8. Preparation of Published Accounts PART THREE - BALANCE SHEET - LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE 9. Share Capital, Capital Maintenance and Distributable Profits 10. Reduction of Share Capital 11. Off-Balance-Sheet Finance and Capital Instruments 12. Retirement Benefits 13. Taxation in Company Accounts 14. Tangible Fixed Assets and Depreciation 15. Fixed Tangible Assets (Not Owned) - Lesse 16. R&D; Goodwill and Intangible Assets; Brands 17. Stocks and Work-in-Progress PART FOUR - CONSOLIDATED ACCOUNTS 18. Accounting for Groups at the Date of Acquisition - Acquired for Cash 19. Accounting for Groups at the Date of Acquisition - Acquired by Issue of Shares 20. Accounting Groups after Acquisition 21. Consolidated Profit and Loss Account 22. Foreign Currency Translation PART FIVE - INTERPRETATION 23. Earnings Per Share 24. Cash Flow Statements 25. Review of Financial Ratio Analysis 26. Trend Analysis and Multivariate Analysis 27. Financial Instruments 28. International Reporting and Interpretation PART SIX - ACCOUNTABILITY 29. Corporate Governance 30. Environmental and Social Reporting 31. Ethics for Accountants Appendix: Outline Solutions to Selected Exercises Index

Financial Accounting and Reporting Barry Elliott

Financial Accounting and Reporting by Barry Elliott

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Financial Accounting and Reporting Summary

Financial Accounting and Reporting by Barry Elliott

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