| 000 | 06679nam a2200301Ia 4500 | ||
|---|---|---|---|
| 001 | 1591 | ||
| 008 | 230305s2015 xx 000 0 und d | ||
| 020 | _a9781292080505 | ||
| 041 | _aeng | ||
| 245 | 0 | _aFinancial accounting and reporting | |
| 250 | _a17ยช ed | ||
| 260 |
_a _bPearson Education, _c2015 |
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| 300 | _axxv + 855 p. ; 25 cm | ||
| 505 |
_aGuided tour of MyAccountingLab _r-- _rPart 1-- _r-- _rPREPARATION OF FINANCIAL STATEMENTS-- _r-- _r1 Accounting and reporting on a cash flow basis -- _r-- _r2 Accounting and reporting on an accrual accounting basis-- _r-- _r3 Preparation of financial statements of comprehensive income, changes in equity and financial position -- _r-- _r4 Annual Report: additional financial disclosures-- _r-- _r5 Statements of cash flows -- _r-- _rPart 2-- _r-- _rINCOME AND ASSET VALUE MEASUREMENT SYSTEMS -- _r-- _r6 Income and asset value measurement: an economist's approach -- _r-- _r7 Accounting for price-level changes -- _r-- _r8 Revenue recognition -- _r-- _rPart 3-- _r-- _rREGULATORY FRAMEWORK - AN ATTEMPT TO ACHIEVE UNIFORMITY -- _r-- _r9 Financial reporting - evolution of global standards -- _r-- _r10 Concepts - evolution of an international conceptual framework -- _r-- _r11 Ethical behaviour and implications for accountants-- _r-- _rPart 4-- _r-- _rSTATEMENT OF FINANCIAL POSITION - EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE -- _r-- _r12 Share capital, distributable profits and reduction of capital -- _r-- _r13 Liabilities -- _r-- _r14 Financial instruments -- _r-- _r15 Employee benefits -- _r-- _r16 Taxation in company accounts -- _r-- _r17 Property, plant and equipment (PPE) -- _r-- _r18 Leasing -- _r-- _r19 Intangible assets-- _r-- _r20 Inventories -- _r-- _r21 Construction contracts-- _r-- _rPart 5-- _r-- _rCONSOLIDATED ACCOUNTS-- _r-- _r22 Accounting for groups at the date of acquisition -- _r-- _r23 Preparation of consolidated statements of financial position after the date of acquisition-- _r-- _r24 Preparation of consolidated statements of income, changes in equity and cash flows-- _r-- _r25 Accounting for associates and joint arrangements-- _r-- _r26 Introduction to accounting for exchange differences -- _r-- _rPart 6-- _r-- _rINTERPRETATION-- _r-- _r27 Earnings per share-- _r-- _r28 Review of financial statements for management purposes -- _r-- _r29 Analysis of published financial statements -- _r-- _r30 An introduction to financial reporting on the Internet-- _r-- _rPart 7-- _r-- _rACCOUNTABILITY -- _r-- _r31 Corporate governance-- _r-- _r32 Sustainability - environmental and social reporting-- _r-- _rIndex -- _r-- _r -- _r-- _rBack Cover-- _rThis market-leading text provides a comprehensive overview of financial accounting and reporting. It offers a balance of theoretical and conceptual coverage with up-to-date practical application of current international standards. There is an emphasis on both being able to prepare and also to critically discuss IFRS compliant financial statements.-- _r-- _rWith both theoretical and practical coverage, including worked examples throughout the text, the authors provide essential knowledge for advancing in your studies and career.-- |
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| 520 | _aWere you looking for the book with access to MyAccountingLab? This product is the book alone and does NOT come with access to MyAccountingLab. Buy Financial Accounting and Reporting with MyAccountingLab access card (ISBN 9781292080604) if you need access to MyAccountingLab as well, and save money on this resource. You will also need a course ID from your instructor to access MyAccountingLab. ; ; This market-leading text provides a comprehensive overview of financial accounting and reporting. It offers a balance of theoretical and conceptual coverage with up-to-date practical application of current international standards. There is an emphasis on both being able to prepare and also to critically discuss IFRS compliant financial statements. ; ; With both theoretical and practical coverage, including worked examples throughout the text, the authors provide essential knowledge for advancing in your studies and career. ; ; Key features: ; ; Fully updated coverage of IFRS and IAS with coverage of revenue recognition, financial instruments, employment benefits, leases and construction contracts ; Initial chapters explain cash and accrual accounting for anyone new to accounting or can act as a refresher ; Exercises of varying difficulty including questions from past examination papers of professional accounting bodies ; Detailed solutions to selected questions are available on the text's website ; Illustrations taken from real world international company reports and accounts ; Extensive references included at the end of chapters ; Covers the interpretation of accounts for management purposes with an emphasis on preparing a report and for investment purposes with an overview of a variety of the ratios used ; ; ; MyAccountingLab ; Join over 10 million students benefiting from Pearson MyLabs. ; This title can be supported by MyAccountingLab, an online homework and tutorial system designed to test and build your understanding. You need both an access card and a course ID to access ; MyAccountingLab: ; Is your lecturer using MyAccountingLab? Ask your lecturer for your CourseID. ; Has an access card been included with the book? Check the inside back cover of the book. ; If you have a course ID but no access card, go to www.myaccountinglab.com to buy access to this interactive study programme. ; MyAccountingLab provides a personalised approach, with instant feedback and numerous additional resources to support your learning. ; ; ; Key features: ; ; A study plan designed just for you ; Worked solutions showing how to solve difficult problems ; Limitless opportunities to practise ; An eText for quick reference ; ; Barry Elliott is a training consultant. He has extensive teaching experience at undergraduate, postgraduate and professional levels in China, Hong Kong, New Zealand and Singapore. He has wide experience as an external examiner in higher education and at all levels of professional education. ; ; Jamie Elliott is a director with Deloitte. Prior to this, he lectured on undergraduate degree programmes and as Assistant Professor on MBA and Executive programmes at the London Business School. | ||
| 630 |
_aHF COMMERCE _914 |
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| 650 | 0 |
_aAccounting _9103 |
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| 650 |
_aFinancial statements _92479 |
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| 650 |
_a _912 |
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| 700 |
_aElliott, Jamie _eAuthor _98229 |
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| 700 |
_aElliott, Barry _eAuthor _96995 |
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| 902 | _a409 | ||
| 905 | _am | ||
| 912 | _a2015-01-01 | ||
| 942 | _a1 | ||
| 953 | _d2016-10-11 18:44:08 | ||
| 999 |
_c1601 _d1601 |
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