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Full Description
Gain an academic and practical understanding of financial accounting and reporting with this comprehensive textbook and learn how to prepare and discuss financial statements in the real world. Financial Accounting and Reporting, 20th edition,by Jamie & Barry Elliott provides a comprehensive overview of this demanding subject, equipping you with the knowledge to prepare and critically discuss financial statements.
This edition provides enhanced coverage of financial statements interpretation according to the IFRS, considering all the risk factors that companies and accountants need to tackle on a daily basis. With this in mind, the book offers an extensive analysis of the topics and risks to support your understanding of the issues both on a commercial and technical level.
Additionally, the latest edition offers further discussion on ethical issues and accountability, ensuring you get the tools and knowledge you need to advance your studies and career in the field.
Key features
Improved flow of topics and revised explanations make the text even easier to follow and understand.
Exercises of varying difficulty include questions from past examination papers of professional accounting bodies.
Updated illustrations, taken from real-world examples of international companies' reports and accounts, demonstrate the application of key principles in practice.
Up-to-date content includes new material on accountability, sustainability, ethical problems, and the future of audit services.
Includes the latest accounting standards, as set out in the IFRS, IAS and the Conceptual Framework for Financial Reporting, as well as a discussion of the proposed IFRS on General Presentation and Disclosure.
Meeting the ethical, judgmental, and technological challenges as an accountant requires thorough academic and professional preparation. This market-leading text provides the foundation necessary to help you develop the technical and critical skills you need to excel later in your career.
For Second Year Financial Accounting modules or modules on Financial Reporting on undergraduate and MBA courses.
Personalise learning with MyLab® Accounting. By combining trusted author content with digital tools and a flexible platform, MyLab Economics personalises the learning experience and improves results for each student.
9781292409092 Financial Accounting and Reporting, 20th edition with MyLab® Accounting
Pack consists of:
9781292399805Financial Accounting and Reporting 20th edition
9781292401034 Financial Accounting and Reporting 20th edition MyLab Accounting
9781292401041 Financial Accounting and Reporting 20th edition Pearson eText
NOTE: Before purchasing, check with your instructor to confirm the correct ISBN. Several versions of the MyLab® platforms exist for each title, and registrations are not transferable. To register for and use MyLab Accounting, you may also need a Course ID, which your instructor will provide.
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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
