Financial Accounting and Reporting, 20th edition

Published by Pearson (5 July 2024) © 2024

  • Jamie Elliott Consultant
  • Barry Elliott Consultant
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Title overview

Introduce your students to an academic and practical understanding of financial accounting and reporting.

Financial Accounting and Reporting, 20th edition by Jamie & Barry Elliott, is an essential resource for your teaching, as you support your students on their journey to a career in the field.

This edition will help your students build knowledge and critical skills around financial statements, remain up-to-date with the IFRS Standards and gain an understanding of the need for commercial and technical competence.

With expanded discussions on ethical issues and accountability, this market-leading text will help you lay the foundation for your students to develop the skills for a successful career.

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Table of contents

PART 1 Introduction to accounting on a cash flow and accrual accounting basis

  1. 1 Accounting and reporting on a cash flow basis
  2. 2 Accounting and reporting on an accrual accounting basis

PART 2 Accountability

  1. 3 Corporate governance
  2. 4 Ethical behaviour and implications for accountants
  3. 5 Integrated reporting: sustainability, environmental and social

PART 3 Preparation of internal and published financial statements

  1. 6 Preparation of financial statements of profit or loss and other comprehensive income, changes in equity and financial position
  2. 7 Annual report: additional financial disclosures
  3. 8 Statements of cash flows
  4. 9 Accounting for price-level changes

PART 4 Regulatory framework – an attempt to achieve uniformity

  1. 10 Financial reporting – evolution of global standards
  2. 11 Concepts – evolution of an international conceptual framework

PART 5 Accounting for the elements of the financial statements

  1. 12 Share capital, distributable profits and reduction of capital
  2. 13 Property, plant and equipment (PPE)
  3. 14 Intangible assets
  4. 15 Inventories
  5. 16 Liabilities
  6. 17 Leasing
  7. 18 Revenue recognition
  8. 19 Taxation in company accounts
  9. 20 Employee benefits
  10. 21 Financial instruments

PART 6 Consolidated accounts

  1. 22 Accounting for groups at the date of acquisition
  2. 23 Preparation of consolidated statements of financial position after the date of acquisition
  3. 24 Preparation of consolidated statements of profit or loss, changes in equity and cash flows
  4. 25 Accounting for associates and joint arrangements
  5. 26 Introduction to accounting for exchange differences

PART 7 Interpretation

  1. 27 Earnings per share
  2. 28 Review of financial ratio analysis
  3. 29 Analysis of published financial statements

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