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Financial Accounting and Reporting, 18th Edition

Financial Accounting and Reporting, 18th Edition

作者： Barry Elliott
出版商： Pearson U.K._
ISBN: 9781292162409
出版时间 March 2017
规格： Paperback , 904 pages
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

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描述
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详细

The 18th edition of this market-leading text provides a comprehensive overview of financial accounting and reporting, with the aim of ensuring you are able to prepare and also critically discuss IFRS compliant financial statements. With balanced coverage of theoretical principles and up-to- date practical application of current international standards, the authors provide essential knowledge for advancing your studies and career.

·    All chapters contain key learning objectives, summaries, and key terms so that students can track their learning from start to end of the chapter

·    Clear and structured Parts and sections to ensure logical progression and understanding

·    Real world illustrations throughout

·    Questions and Exercises at the end of every chapter, including difficulty rating to support students in their progression.

New to this edition

· To aid logical progression through the text Chapters 1 and 2 now form Part 1 and provide a basic introduction to the subject, and Chapters 9 -11 on the Regulatory Framework have been brought forward to follow Chapters 3- 5

· Chapter 14 Financial Instruments (IFRS 9) and Chapter 18 Leases (IFRS 16) have been rewritten

· Chapter 30 Introduction to digital financial reporting has been expanded to assist readers who might wish to delve deeper into the access and use of XBRL company data

· Chapter 32 Integrated Reporting: sustainability, environmental and social has been rewritten to reflect the growing interest in and importance of Integrated Reporting

· Updated and revised exercises

· Fully updated coverage of IFRS and IAS including latest IFRS 9 and 16.

· Inclusion of potential Brexit implications where appropriate
PART 1

Introduction to accounting on a cash flow and accrual accounting basis

1   Accounting and reporting on a cash flow basis    3

2   Accounting and reporting on an accrual accounting basis 21

PART 2

Preparation of internal and published financial statements

3   Preparation of financial statements of comprehensive income, changes in equity and financial position 32

4   Annual Report: additional financial disclosures 67

5   Statements of cash flows 99

PART 3
Regulatory framework – an attempt to achieve uniformity   209

6   Financial reporting – evolution of global standards    211

7   Concepts – evolution of an international conceptual framework 234

8    Ethical behaviour and implications for accountants 248

PART 4
Income and asset value measurement systems    127

9   Income and asset value measurement: an economist’s approach 129

10 Accounting for price-level changes    148

11   Revenue recognition 184

PART 5
Statement of financial position – equity, liability and asset measurement and disclosure 273

12   Share capital, distributable profits and reduction of capital    275

13   Liabilities 298

14   Financial instruments 321

15   Employee benefits 360

16   Taxation in company accounts 388

17   Property, plant and equipment (PPE) 412

18   Leasing 449

19   Intangible assets 468

20   Inventories 497

21   Construction contracts 523

PART 6
Consolidated accounts 547

22   Accounting for groups at the date of acquisition 549

23   Preparation of consolidated statements of financial position after the date of acquisition       568

24   Preparation of consolidated statements of income, changes in equity and cash flows    582

25   Accounting for associates and joint arrangements 605

26   Introduction to accounting for exchange differences    632

PART 7
Interpretation 653

27   Earnings per share 655

28   Review of financial statements for management purposes 680

29   Analysis of published financial statements 713

30   An introduction to digital financial reporting 755

PART 8
Accountability 773

31   Corporate governance 775

32   Integrated reporting - sustainability – environmental and social 808

Index837

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