LEADER 00000pam 2200433 i 4500
001 2016055272
003 DLC
005 20170405101436.0
008 161202s2017 enka b 001 0 eng
020 9781292162409
020 1292162406
040 DLC|beng|erda|cDLC|dUK-RwCLS
050 4 HF 5681 B2 E4
082 00 657|223
100 1 Elliott, Barry,|eauthor.
245 10 Financial accounting and reporting /|cBarry Elliott and
Jamie Elliott.
250 Eighteenth edition.
264 1 Harlow, England :|bPearson,|c2017.
300 xxviii, 873 pages :|billustrations (colour) ;|c25 cm
336 text|btxt|2rdacontent
337 unmediated|bn|2rdamedia
338 volume|bnc|2rdacarrier
500 Previous edition: 2015.
505 0 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.
650 0 Accounting.
650 0 Financial statements.
700 1 Elliott, Jamie,|eauthor.
