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 both in higher education and at all levels of professional education
Jamie Elliott is a Director with Deloitte & Touche. Prior to this he has lectured at university on undergraduate degree programmes and as an assistant professor on MBA and Executive programmes at the London Business School
Preface and acknowledgements 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 statements of financial statements
4 Annual Report: additional financial statements
5 Statements of cash flows
Part 2
INCOME AND ASSET VALUE MEASUREMENT SYSTEMS
6 Income and asset value measurement: an economist's approach40
7 Accounting for price-level changes
8 Revenue Recognition
Part 3
REGULATORY FRAMEWORK AN ATTEMPT TO ACHIEVE UNIFORMITY99
9 Financial reporting evolution of global standards
10Concepts evolution of a global conceptual framework
11 Ethical behaviour and implications for accountants
Part 4
STATEMENT OF FINANCIAL POSITION EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE
12Share capital, distributable profits and reduction of capital
13Liabilities
14Financial instruments
15Employee benefits
16Taxation in company accounts &nsp;
17Property, plant and equipment (PPE)
18Leasing
19R&D; goodwill; intangible assets and brands
20Inventories
21Construction contracts
Part 5
CONSOLIDATED ACCOUNTS
22Accounting for groups at the date of acquisition
23Preparation of consolidated statements of financial position after the date of acquisition
24Preparation of consolidated statements of comprehensive income, changes in equity and cash flows
25Accounting for associates and joint ventures
26Accounting for the effects of changes in foreign exchange rates under IAS 21
Part 6
INTERPRETATION
27Earnings per share
28Review of financial ratio analysis
29Analytical analysis selective use of ratios
30An introduction to financial reporting on the Internet
Part 7
ACCOUNTABILITY
31 Corporate governance ;
32 Sustainability environmental and social reporting