| LIBRARY OF CONGRESS CONTROL NUMBER |
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| LC control number |
2016055272 |
| INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781292162409 |
| INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
1292162406 |
| DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Call number |
657 EL FI |
| MAIN ENTRY--PERSONAL NAME |
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| Authors |
Elliott, Barry |
| TITLE STATEMENT |
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| Title |
Financial accounting and reporting / |
| Statement of responsibility, etc |
Barry Elliott and Jamie Elliott |
| EDITION STATEMENT |
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| Edition |
18th ed. |
| PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication |
Harlow : |
| Publisher |
Pearson Education Limited, |
| Date |
c2017. |
| PHYSICAL DESCRIPTION |
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| Extent |
xxviii, 873 : |
| Other Details |
ill. ; |
| Size |
25 cm. |
| GENERAL NOTE |
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| General note |
Revised edition of the authors' Financial accounting and reporting, 2015. |
| CONTENTS |
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| Contents |
Preface -- Publisher's acknowledgements -- Introduction to accounting on a cash flow and accrual accounting basis -- Accounting and reporting on a cash flow basis -- Accounting and reporting on an accrual accounting basis -- Preparation of internal and published financial statements -- Preparation of financial statements of comprehensive income, changes in equity and financial position -- Annual report: additional financial disclosures -- Statements of cash flows -- Regulatory framework - an attempt to achieve uniformity -- Financial reporting - evolution of global standards -- Concepts : evolution of an international conceptual framework -- Ethical behaviour and implications for accountants -- Income and asset value measurement systems -- Income and asset value measurement : an economist's approach -- Accounting for price-level changes -- Revenue recognition -- Statement of financial position - equity, liability and asset measurement and disclosure -- Share capital, distributable profits and reduction of capital -- Liabilities -- Financial instruments -- Employee benefits -- Taxation in company accounts -- Property, plant and equipment (ppe) -- Leasing -- Intangible assets -- Inventories -- Construction contracts -- Consolidated accounts -- Accounting for groups at the date of acquisition -- Preparation of consolidated statements of financial position after the date of acquisition -- Preparation of consolidated statements of income, changes in equity and cash flows -- Accounting for associates and joint arrangements -- Introduction to accounting for exchange differences -- Interpretation -- Earnings per share -- Review of financial statements for management purposes -- Analysis of published financial statements -- An introduction to digital financial reporting -- Accountability -- Corporate governance -- Integrated reporting sustainability - environmental and social -- Index. |
| SUMMARY |
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| Summary |
Providing a comprehensive overview of financial accounting and reporting, this text offers a balance of theoretical and conceptual coverage with up-to-date practical applications of current international standards. |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical Heading |
Accounting |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical Heading |
Financial statements |
| ADDED ENTRY |
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| Name |
Elliott, Jamie |
| ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
https://uowd.box.com/s/qdx613oayelxd8vc9y3jc9avkl78hiqw |
| Public note |
Location Map |
| MAIN ENTRY--PERSONAL NAME |
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| -- |
14455 |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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| -- |
2167 |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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2616 |
| ADDED ENTRY |
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| -- |
14456 |