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: Harlow, England : Financial Times Prentice Hall, 2003Edition: 7th ed.Description: xxiv, 892 p. ; 25 cm.ISBN: 0273673718.Subject(s): Financial statements | AccountingDDC classification: 657.3
Contents:
Part 1: Income and asset value measurement systems -- Accounting and reporting on a cash flow basis -- Accounting and reporting on an accrual accounting basis -- Income and asset value measurement: an economist's approach -- Accounting for inflation -- Financial reporting: statutes and standards -- Conceptual framework -- Part 2: Regulatory framework - an attempt to achieve uniformity -- Published accounts of companies -- Preparation of published accounts -- Part 3: Balance Sheet - liability and asset measurement and disclosure -- Share capital, capital maintenance and distributable profits -- Reduction of share capital -- Off-balance-sheet finance and capital instruments -- Retirement benefits -- Taxation in company accounts -- Tangible fixed assets and depreciation -- Fixed tangible assets (not owned) - lessee -- R & D: goodwill and intangible assets; brands -- Stocks and work-in-progress -- Part 4: Consolidated accounts -- Accounting for groups at the date of acquisition - acquired for cash -- Accounting for groups at the date of acquisition - acquired by issue of shares -- Accounting for groups after acquisition -- Consolidated profit and loss account -- Foreign currency translation -- Part 5: Interpretation -- Earnings per share -- Cash flow statements -- Review of financial ratio analysis -- Trend analysis and multivariate analysis -- Financial instruments -- International reporting and interpretation -- Part 6: Accountability -- Corporate governance -- Environmental and social reporting -- Ethics for accountants.
Holdings
Item type Current library Call number Copy number Status Barcode
General lending MTU Bishopstown Library Lending 657.3 (Browse shelf(Opens below)) 1 Available 00096307
General lending MTU Bishopstown Library Lending 657.3 (Browse shelf(Opens below)) 1 Available 00078704
General lending MTU Bishopstown Library Lending 657.3 (Browse shelf(Opens below)) 1 Available 00078694
General lending MTU Bishopstown Library Lending 657.3 (Browse shelf(Opens below)) 1 Available 00078683
General lending MTU Bishopstown Library Lending 657.3 (Browse shelf(Opens below)) 1 Available 00078682
General lending MTU Bishopstown Library Lending 657.3 (Browse shelf(Opens below)) 1 Available 00078693
Total holds: 0

Enhanced descriptions from Syndetics:

This seventh edition of this text features chapters on foreign currency transactions and ethics for accountants. It addresses the theory and conceptual underpinnings of the topic in great depth.

Includes bibliographical references and index.

Part 1: Income and asset value measurement systems -- Accounting and reporting on a cash flow basis -- Accounting and reporting on an accrual accounting basis -- Income and asset value measurement: an economist's approach -- Accounting for inflation -- Financial reporting: statutes and standards -- Conceptual framework -- Part 2: Regulatory framework - an attempt to achieve uniformity -- Published accounts of companies -- Preparation of published accounts -- Part 3: Balance Sheet - liability and asset measurement and disclosure -- Share capital, capital maintenance and distributable profits -- Reduction of share capital -- Off-balance-sheet finance and capital instruments -- Retirement benefits -- Taxation in company accounts -- Tangible fixed assets and depreciation -- Fixed tangible assets (not owned) - lessee -- R & D: goodwill and intangible assets; brands -- Stocks and work-in-progress -- Part 4: Consolidated accounts -- Accounting for groups at the date of acquisition - acquired for cash -- Accounting for groups at the date of acquisition - acquired by issue of shares -- Accounting for groups after acquisition -- Consolidated profit and loss account -- Foreign currency translation -- Part 5: Interpretation -- Earnings per share -- Cash flow statements -- Review of financial ratio analysis -- Trend analysis and multivariate analysis -- Financial instruments -- International reporting and interpretation -- Part 6: Accountability -- Corporate governance -- Environmental and social reporting -- Ethics for accountants.

Table of contents provided by Syndetics

  • Preface and Acknowledgements
  • Part 1 Income And Assert 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
  • 5 Financial Reporting: Statutes and Standards
  • 6 Conceptual Framework
  • Part 2 Regulatory Framework - An Attempt To Achieve Uniformity
  • 7 Published Accounts of Companies
  • 8 Preparation of Published Accounts
  • Part 3 Balance Sheet - Liability And Asset Measurement And Disclosure
  • 9 Share Capital, Capital Maintenance and Distributable Profits
  • 10 Reduction of Share Capital
  • 11 Off-Balance-Sheet Finance and Capital Instruments
  • 12 Retirement Benefits
  • 13 Taxation in Company Accounts
  • 14 Tangible Fixed Assets and Depreciation
  • 15 Fixed Tangible Assets (Not Owned) - Lesse
  • 16 R&D Goodwill and Intangible Assets Brands
  • 17 Stocks and Work-in-Progress
  • Part 4 Consolidated Accounts
  • 18 Accounting for Groups at the Date of Acquisition - Acquired for Cash
  • 19 Accounting for Groups at the Date of Acquisition - Acquired by Issue of Shares
  • 20 Accounting Groups after Acquisition
  • 21 Consolidated Profit and Loss Account
  • 22 Foreign Currency Translation
  • Part 5 Interpretation
  • 23 Earnings Per Share
  • 24 Cash Flow Statements
  • 25 Review of Financial Ratio Analysis
  • 26 Trend Analysis and Multivariate Analysis
  • 27 Financial Instruments
  • 28 International Reporting and Interpretation
  • Part 6 Accountability
  • 29 Corporate Governance
  • 30 Environmental and Social Reporting
  • 31 Ethics for Accountants
  • Appendix: Outline Solutions to Selected Exercises
  • Index