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Financial Accounting, Reporting & Analysis: International Edition (2nd Edition) |  |
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Financial Accounting, Reporting & Analysis: International Edition (2nd Edition) | |
The fully updated International Edition of Elliott and Elliott’s market-leading Financial Accounting and Reporting uses the latest International Accounting Standards as its framework. It offers a unique balance of theoretical and conceptual coverage with up-to-date practical applications and illustrations taken from real world international company reports and accounts.
The text is ideal for financial accounting, reporting and analysis modules on second and final year undergraduate courses in accounting, business studies and combined studies. It is also suitable for MBA courses, specialist MSc courses and professional courses preparing students for accountancy examinations.
Key features:
Completely updated in line with IFRSs and the application of international standards worldwide. New pedagogical features including key points, overviews, chapter objectives and learning outcomes, summaries and further questions. Widespread inclusion of contemporary international case studies Attractive new two-colour design. Illustrations taken from real published accounts to demonstrate the practical application and limitations of the subject. Excellent range of review questions for use in seminars or for revision purposes. Exercises of varying difficulty with solutions to selected exercises provided at the back of the book. Extensive references included at the end of each chapter. Supported by an Instructor’s Manual containing fully worked solutions to all exercises in the book.Barry Elliott is a training consultant. He has extensive teaching experience at undergraduate, postgraduate and professional level in China, Hong Kong, New Zealand and Singapore. He has wide experience as an external examiner both in higher education and at all levels of professional education.
Jamie Elliott is a Director with Deloitte & Touche. Prior to this he has lectured at university on undergraduate degree programmes and as an assistant professor on MBA and executive programmes at the London Business School.
PART ONE: REGULATORY FRAMEWORK - AN ATTEMPT TO ACHIEVE UNIFORMITY
1. Financial Reporting: evolution of international standards 2. Conceptual framework 3. Published accounts of companies 4. Preparation of published accounts
PART TWO: BALANCE SHEET - EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE
5. Share capital, distributable profits and reduction of capital 6. Off balance sheet finance
7. Financial Instruments 8. Employee Benefits 9. Taxation in company accounts 10. Property, Plant and Equipment (PPE) 11. Leasing 12. R & D; goodwill and intangible assets; brands 13. Inventories 14. Construction contracts
PART THREE - CONSOLIDATED ACCOUNTS
15. Accounting for groups at the date of acquisition 16. Preparation on consolidated balance sheets after the date of acquisition 17. Preparation of consolidated income statements 18. Accounting for associated companies 19. Accounting for the effects of changes in foreign exchange rates under IAS 21
PART FOUR: INTERPRETATION
20. Earnings per share 21. Cash flow statements 22. Review of financial ratio analysis 23. Trend analysis and multivariate analysis 24. An Introduction to Financial Reporting on the Internet
PART FIVE: ACCOUNTABILITY
25. Corporate governance 26. Environmental and social reporting 27. Ethics for accountants
Appendix: Outline solutions to selected exercises
Index
