Jamie Elliott, Barry Elliott

Financial Accounting & Reporting, 20th Edition (eBook, ePUB)

• Format: ePub

Produktbeschreibung

Gain an academic and practical understanding of financial accounting and reporting with this comprehensive textbook and learn how to prepare and discuss financial statements in the real world.

Financial Accounting and Reporting, 20^th edition,by Jamie & Barry Elliott provides a comprehensive overview of this demanding subject, equipping you with the knowledge to prepare and critically discuss financial statements.

This edition provides enhanced coverage of financial statements interpretation according to the IFRS, considering all the risk factors that companies and accountants need to tackle on a daily basis. With this in mind, the book offers an extensive analysis of the topics and risks to support your understanding of the issues both on a commercial and technical level.

Additionally, the latest edition offers further discussion on ethical issues and accountability, ensuring you get the tools and knowledge you need to advance your studies and career in the field.

Key features

• Improved flow¿of topics and revised explanations make the text even easier to follow and understand.
• Exercises of varying difficulty include questions from past examination papers of professional accounting bodies.
• Updated illustrations, taken from real-world examples of international companies' reports and accounts, demonstrate the application of key principles in practice.
• Up-to-date content includes new material on accountability, sustainability, ethical problems, and the future of audit services.
• Includes¿the latest accounting standards, as set out in¿the¿IFRS,¿IAS¿and¿the Conceptual Framework for Financial Reporting, as well as a discussion of the¿proposed IFRS on General Presentation and Disclosure.

Meeting the ethical, judgmental, and technological challenges as an accountant requires thorough academic and professional preparation. This market-leading text provides the foundation necessary to help you develop the technical and critical skills you need to excel later in your career.

For Second Year Financial Accounting modules or modules on Financial Reporting on undergraduate and MBA courses.

Personalise learning with MyLab^® Accounting.

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9781292409092 Financial Accounting and Reporting, 20^th edition with MyLab^® Accounting

Pack consists of:

• 9781292399805Financial Accounting and Reporting¿20^th edition
• 9781292401034 Financial Accounting and Reporting¿20^th edition MyLab Accounting
• 9781292401041 Financial Accounting and Reporting¿20^th edition Pearson¿eText

NOTE: Before purchasing, check with your instructor to confirm the correct ISBN. Several versions of the MyLab^® platforms exist for each title, and registrations are not transferable. To register for and use MyLab Accounting, you may also need a Course ID, which your instructor will provide.

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Produktdetails

• Verlag: Pearson ITP
• Altersempfehlung: ab 18 Jahre
• Erscheinungstermin: 8. März 2022
• Englisch
• ISBN-13: 9781292401065
• Artikelnr.: 63584275

Autorenporträt

Jamie Elliott is a director who has worked for Deloitte, Huawei, Panasonic, and Mott MacDonald. Prior to his corporate career, he lectured in undergraduate degree programmes and was Assistant Professor in MBA and Executive Education programmes at the London Business School.

Barry Elliott has extensive teaching experience in undergraduate, postgraduate, and professional programmes in England, New Zealand, China, Hong Kong, and Singapore.

He has worked for Coopers & Lybrand as a Training Manager in London and National Training Manager in Australia. He has extensive experience as an external examiner in higher education at all levels of professional education.

Inhaltsangabe

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
1. Preparation of financial statements of profit or loss and other
comprehensive income, changes in equity and financial position
2. Annual report: additional financial disclosures
3. Statements of cash flows
4. Accounting for price-level changes
PART 3 REGULATORY FRAMEWORK AN ATTEMPT TO ACHIEVE UNIFORMITY
5. Financial reporting evolution of global standards
6. Concepts evolution of an international conceptual framework
7. Revenue recognition
PART 4 STATEMENT OF FINANCIAL POSITION EQUITY, LIABILITY AND ASSET
MEASUREMENT AND DISCLOSURE
8. Share capital, distributable profits and reduction of capital
9. Liabilities
10. Financial instruments
11. Employee benefits
12. Taxation in company accounts
13. Property, plant and equipment (PPE)
14. Leasing
15. Intangible assets
16. Inventories
17. Construction contracts
PART 5 CONSOLIDATED ACCOUNTS
18. Accounting for groups at the date of acquisition
19. Preparation of consolidated statements of financial position after the date
of acquisition
20. Preparation of consolidated statements of profit or loss, changes in equity
and cash flows
21. Accounting for associates and joint arrangements
22. Introduction to accounting for exchange differences
PART 6 INTERPRETATION
23. Earnings per share
24. Review of financial ratio analysis
25. Analysis of published financial statements
PART 7 ACCOUNTABILITY
26. Corporate governance
27. Ethical behaviour and implications for accountants
28. Integrated reporting: sustainability, environmental and social