MTU Library Catalogue

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Financial accounting and reporting / Barry Elliott and Jamie Elliott

By: Elliott, Barry.
Contributor(s): Elliott, Jamie.
Material type: materialTypeLabelBookPublisher: [S.l.] : Ft Prentice Hall, 2009Edition: 13th ed.Description: 897p. cm.ISBN: 0273730045; 9780273730040.Subject(s): Accounting | Financial statements | Accounting -- Problems, exercises, etc | Finance and Accounting | Financial accounting | Financial reporting, financial statementsDDC classification: 657.48 ELL
Holdings
Item type Current library Call number Copy number Status Barcode
General lending MTU Kerry North Campus Library First Floor Main 657.48 ELL (Browse shelf(Opens below)) 1 Available 38888000660096
Total holds: 0

Enhanced descriptions from Syndetics:

Financial Accounting & Reporting is the most up-to-date text on the market. Now fully updated in its 13th edition, it includes extensive coverage of International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs). This market-leading text offers students a clear, well-structured and comprehensive treatment of the subject. Supported by illustrations and exercises, the book provides a strong balance of theoretical and conceptual coverage. Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and financial reporting methods.

Previous ed.: 2008.

Includes bibliographical references and index.

Table of contents provided by Syndetics

  • Part 1 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
  • Part 2 Regulatory Framework - An Attempt To Acheive Uniformity
  • 5 Financial reporting: evolution of the regulatory framework
  • 6 Financial reporting - evolution of international standards
  • 7 Conceptual framework
  • 8 Published accounts of companies
  • 9 Preparation of published accounts
  • Part 3 Balance Sheet - Equity, Liability And Asset Measurement and Disclosure
  • 10 Share capital, capital maintenance and distributable profits
  • 11 Reduction of share capital
  • 12 Off balance sheet finance
  • 13 Financial instruments
  • 14 Employee benefits
  • 15 Taxation in company accounts
  • 16 Property, plant and equipment (PPE)
  • 17 Leasing
  • 18 R&D goodwill and intangible assets brands
  • 19 Inventories
  • 20 Construction contracts
  • Part 4 Consolidated Accounts
  • 21 Accounting for groups at date of acquisition
  • 22 Preparation of consolidated balance sheets after the date of acquisition
  • 23 Preparation of consolidated income statements
  • 24 Accounting for associated companies
  • 25 Accounting for the effects of changes in foreign exchange rates under IAS 21
  • Part 5 Interpretation
  • 26 Earnings per share
  • 27 Cash flow statements
  • 28 Review of financial ratio analysis
  • 29 Trend analysis and multivariate analysis
  • 30 Financial reporting on the internet
  • Part 6 Accountability
  • 31 Corporate governance
  • 32 Environmental and social reporting
  • 33 Ethics for accountants
  • Appendix: Outline solutions to exercises