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Financial Accounting and Reporting Barry Elliott

Financial Accounting and Reporting von Barry Elliott

Financial Accounting and Reporting Barry Elliott

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Zusammenfassung

This fifth edition features chapters on foreign currency transactions and ethics for accountants. It addresses the theory and conceptual underpinnings of finacial accounting and reporting in great depth.

Financial Accounting and Reporting Zusammenfassung

Financial Accounting and Reporting Barry Elliott

Now revised annually to reflect the frequent changes in regulation, Elliott & Elliott has become a leading text in its area. It provides thorough coverage of the theoretical and conceptual underpinnings of financial accounting and reporting , whilst illustrating their practical application and limitations.

Inhaltsverzeichnis

Part 1. Income and asset value measurement systems. 1. Accounting and reporting on a cash flow basis. 2. Accounting and reporting on a accrual accounting basis. 3. Income and asset value measurement. 4. Changing price levels. 5. Changing price levels. 6. Financial reporting. 7. Conceptual framework. Part 2. Regulatory framework - an attempt to achive uniformity. 8. Published accounts of listed public companies. 9. Preparation of published accounts. Part 3. Balance sheet - liability and asset measurement and disclosure. 10. Share capital, capital maintenance and distributable profits. 11. Reduction of share capital. 12. Off balance sheet finance and capital instruments. 13. Taxation in company accounts. 14. Tangible fixed assets and depreciation. 15. Fixed tangible assets (not owned) - lessee. 16. R&D; Goodwill and intangible assets; brands. 17. Stocks and work-in-progress. 18. Long-term contracts. Part 4. Consolidated accounts. 19. Accounting for groups at the date of acquisition. 20. Accounting for fixed asset investment. 21. Consolidated profit and loss account. 22. Foreign currency translation. 23. Earnings per share. Part 5. Interpretation. 24. Cash flow statements. 25. Review of financial ratio analysis. 26. Trend analysis and multivariate analysis. 27. International reporting and interpretation. Part 7. Accountability. 28. Accountability of directors and auditors. 29. Social and environmental reporting. 30. Ethics for accounts. Appendix. Index.

Zusätzliche Informationen

GOR004125935
9780273651567
0273651560
Financial Accounting and Reporting Barry Elliott
Barry Elliott
Gebraucht - Gut
Broschiert
Pearson Education Limited
2000-08-25
888
N/A
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