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Published by Pearson (February 7, 2024) © 2024

Jamie Elliott | Barry Elliott
    Pearson eTextbook ( 1 year access )
    €41,99

    Including VAT (as applicable)

    ISBN-13: 9781292737812

    Financial Accounting and Reporting ,20th edition

    Published 2024

    Language: English

    Product Information

    Introduce your students to an academic and practical understanding of financial accounting and reporting.

    Financial Accounting and Reporting, 20th edition by Jamie & Barry Elliott, is an essential resource for your teaching, as you support your students on their journey to a career in the field.

    This edition will help your students build knowledge and critical skills around financial statements, remain up-to-date with the IFRS Standards and gain an understanding of the need for commercial and technical competence.

    With expanded discussions on ethical issues and accountability, this market-leading text will help you lay the foundation for your students to develop the skills for a successful career.

    • PART 1 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
    • PART 2 PREPARATION OF INTERNAL AND PUBLISHED FINANCIAL STATEMENTS
    • Preparation of financial statements of profit or loss and other comprehensive income, changes in equity and financial position
    • Annual report: additional financial disclosures
    • Statements of cash flows
    • Accounting for price-level changes
    • PART 3 REGULATORY FRAMEWORK - AN ATTEMPT TO ACHIEVE UNIFORMITY
    • Financial reporting - evolution of global standards
    • Concepts - evolution of an international conceptual framework
    • Revenue recognition
    • PART 4 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
    • PART 5 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 profit or loss, changes in equity and cash flows
    • Accounting for associates and joint arrangements
    • Introduction to accounting for exchange differences
    • PART 6 INTERPRETATION
    • Earnings per share
    • Review of financial ratio analysis
    • Analysis of published financial statements
    • PART 7 ACCOUNTABILITY
    • Corporate governance
    • Ethical behaviour and implications for accountants
    • Integrated reporting: sustainability, environmental and social
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