| Description |
xxiv, 867 pages : illustrations ; 25 cm |
| Contents |
Pt. I. Income and asset value measurement systems -- 1. Accounting and reporting on a cash flow basis -- 2. Accounting and reporting on an accrual accounting basis -- 3. Income and asset value measurement : an economist's approach -- 4. Accounting for inflation -- Pt. 2. Regulatory framework - an attempt to achieve uniformity -- 5. Financial reporting - evolution of the regulatory framework in the UK -- 6. Financial reporting - evolution of international standards -- 7. Conceptual framework -- 8. Published accounts of companies -- 9. Preparation of published accounts -- Pt. 3. Balance sheet - equity, liability and asset measurement and disclosure -- 10. Share capital, distributable profits and reduction of capital -- 11. Off balance sheet finance -- 12. Financial instruments -- 13. Employee benefits -- 14. Taxation in company accounts -- 15. Property, plant and equipment (PPE) -- 16. Leasing -- 17. R&D; goodwill and intangible assets; brands -- 18. Inventories -- 19. Construction contracts -- Pt. 4. Consolidated accounts -- 20. Accounting for groups at date of acquisition -- 21. Preparation of consolidated balance sheets after the date of acquisition -- 22. Preparation of consolidated income statements -- 23. Accounting for associated companies -- 24. Accounting for the effects of changes in foreign exchange rates under IAS 21 -- Pt. 5. Interpretation -- 25. Earnings per share -- 26. Cash flow statements -- 27. Review of financial ratio analysis -- 28. Trend analysis and multivariate analysis -- 29. An introduction to financial reporting on the Internet -- Pt. 6. Accountability -- 30. Corporate governance -- 31. Environmental and social reporting -- 32. Ethics for accountants |
| Notes |
Previous ed.: 2006 |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Accounting -- Problems, exercises, etc.
|
|
Accounting.
|
|
Financial statements.
|
| Genre/Form |
Problems and exercises.
|
| Author |
Elliott, Jamie.
|
| ISBN |
0273703641 (paperback) |
|
0273708708 (paperback) |
|
