02943aam a22003011i 4500001001900000003000600019005001700025006001900042007001500061008004100076020001900117040000800136041001200144050002200156100003400178245007600212250002200288264003600310300002000346504005100366505183500417650002002252650003102272856011602303942000802419952019902427999001502626991007642989707026UkOxU20260309165719.0m    ||  d |      cr |||||||||||150731s2015    enk     ob    001 0 eng d  a9781292399805   ctbs  aEnglish14aHF5636b.E47 2015  aElliott, Barryeauthor.9699510aFinancial accounting and reporting c/ Barry Elliott and Jamie Elliott.  aTwentieth edition 1aHarlow, Essex :bPearson,c2022  axxix, 855 pages  aIncludes bibliographical references and index.  aAccounting 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. 0aAccounting9103 0aFinancial statements92479  uhttps://bibliotheque.tbs-education.fr/Default/doc/SYRACUSE/3399601/financial-accounting-reporting-barry-elliott  2lcc  00102lcc4070aTBSbTBSd2025-09-10l0r2025-09-10t1uhttps://bibliotheque.tbs-education.fr/Default/doc/SYRACUSE/3399601/financial-accounting-reporting-barry-elliottw2025-09-10yEBOOKzebook  c4925d4925