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Full Description
For second year Financial Accounting modules or modules on Financial Reporting on undergraduate and MBA courses. Available with MyLab Accounting
'Well-structured, informative, and enriched with relevant examples. The coverage of established and contemporary issues within financial accounting and reporting is comprehensive.'
Dr Chloe Wu, Lecturer and Assistant Professor in Accounting and Finance, University of Leeds
Gain a comprehensive understanding of financial accounting and reporting, and learn to prepare and discuss financial statements
The 20th edition of Financial Accounting and Reporting by Jamie Elliott and Barry Elliott provides a comprehensive overview of financial accounting and reporting, equipping you with the knowledge to prepare and critically discuss IFRS compliant financial statements, and introducing you to the commercial issues surrounding these. Now with enhanced coverage of interpretation of financial statements, ethical issues and accountability, the authors provide essential knowledge for advancing your studies and career.
Key features
Exercises of varying difficulty including questions from past exam papers of professional accounting bodies
Illustrations taken from real-world international company reports and accounts, which have been updated for this edition and help to demonstrate the applications of key principles in the life of real companies
Up-to-date content including new material on accountability, sustainability, ethical problems and the future of audit services
Includes the latest accounting standards set out in the IFRS, IAS and the Conceptual Framework for Financial Reporting, plus a discussion of the proposed IFRS on General Presentation and Disclosure
Improved flow of topics and revised explanations makes the text even easier to follow and use
Instructors, pair this text with MyLab Accounting
By combining trusted author content with digital tools and a flexible platform, MyLab™ personalises the learning experience and improves results for each student. MyLab Accounting has been expanded for this edition to better align with feedback received from accounting course leaders and now includes over 1600 questions that can be assigned to students, including more exercises on accounts preparation for group accounts.
Pearson, the world's learning company.
Contents
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
