Financial accounting and reporting / Barry Elliott and Jamie Elliott.

Includes bibliographical references and index.

Accounting and reporting on a cash flow basis — Accounting and reporting on an accrual accounting basis — Preparation of financial statements of comprehensive income, changes in equity and financial position — Annual Report: additional financial disclosures — Statements of cash flows — Part 2 — INCOME AND ASSET VALUE MEASUREMENT SYSTEMS — Income and asset value measurement: an economist's approach — Accounting for price-level changes — Revenue recognition — Part 3 — REGULATORY FRAMEWORK - AN ATTEMPT TO ACHIEVE UNIFORMITY — Financial reporting - evolution of global standards — Concepts - evolution of an international conceptual framework — Ethical behaviour and implications for accountants — 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 income, 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 statements for management purposes — Analysis of published financial statements — An introduction to financial reporting on the Internet — Part 7 — ACCOUNTABILITY — Corporate governance — Sustainability - environmental and social reporting — Index.