Financial Accounting and Reporting, 19th Edition

Financial Accounting and Reporting, 19th Edition
PDF
  • eBook:
    Financial Accounting and Reporting, 19th Edition
  • Author:
    Mr Barry Elliott, Jamie Elliott
  • Edition:
    19 edition
  • Categories:
  • Data:
    February 4, 2019
  • ISBN:
    1292255994
  • ISBN-13:
    9781292255996
  • Language:
    English
  • Pages:
    856 pages
  • Format:
    PDF

Book Description
The 19th 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.  New to this edition: Chapter 7 ‘Concepts – evolution of an international conceptual framework’ has been re-written following completion of the Conceptual Framework Chapter 18 ‘Leasing’ has been revised in response to IAS 17 being superseded Chapter 30 ‘An introduction to digital financial reporting’ has been revised to discuss further developments in financial reporting on the internet Chapter 31 ‘Corporate finance’ and Chapter 32 ‘Integrated reporting: sustainability, environmental and social’ have been updated to reflect the growing interest in and importance of integrated reporting Updated and refreshed exercises Fully updated coverage of IFRS and IAS including latest IFRS 9, 15 and 16 Key features: Exercises of varying difficulty including questions from past examination papers of professional accounting bodies Illustrations taken from real-world international company reports and accounts Extensive references included at the end of chapters For lecturers, complete solutions to all exercises in the book available on catalogue website For students, complete solutions for selected exercises in the text are available on a companion website found at www.pearsoned.co.uk/elliottelliott  MyLab Accounting is not included. Students, if MyLab Accounting is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN and course ID. MyLab Accounting should only be purchased when required by an instructor

Content

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
3. Preparation of financial statements of comprehensive income, changes in equity and financial position
4. Annual report: additional financial disclosures
5. Statements of cash flows

Part 3 - REGULATORY FRAMEWORK – AN ATTEMPT TO ACHIEVE UNIFORMITY
6. Financial reporting – evolution of global standards
7. Concepts – evolution of an international conceptual framework
8. Ethical behaviour and implications for accountants

Part 4 - INCOME AND ASSET VALUE MEASUREMENT SYSTEMS
9. Income and asset value measurement: an economist’s approach
10. Accounting for price-level changes
11. Revenue recognition

Part 5 - STATEMENT OF FINANCIAL POSITION – EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE
12. Share capital, distributable profits and reduction of capital
13. Liabilities
14. Financial instruments
15. Employee benefits
16. Taxation in company accounts
17. Property, plant and equipment (PPE)
18. Leasing
19. Intangible assets
20. Inventories
21. Construction contracts

Part 6 - CONSOLIDATED ACCOUNTS
22. Accounting for groups at the date of acquisition
23. Preparation of consolidated statements of financial position after the date of acquisition
24. Preparation of consolidated statements of income, changes in equity and cash flows
25. Accounting for associates and joint arrangements
26. Introduction to accounting for exchange differences

Part 7 - INTERPRETATION
27. Earnings per share
28. Review of financial ratio analysis
29. Analysis of published financial statements
30. An introduction to digital financial reporting

Part 8 - ACCOUNTABILITY
31. Corporate governance
32. Integrated reporting: sustainability, environmental and social

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