Financial Accounting and Reporting, 20th edition

Published by Pearson (July 5, 2024) © 2024

  • Jamie Elliott Consultant
  • Barry Elliott Consultant

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Title overview

Build a solid, comprehensive foundation in financial accounting and reporting

Develop a deep academic and practical understanding of financial accounting and reporting with Financial Accounting and Reporting, 20th edition by Jamie & Barry Elliott.

This essential resource supports you on your journey to a successful career in financial accounting, helping you build critical knowledge and skills around financial statements. Stay current with the latest IFRS Standards and understand the importance of commercial and technical competence in the field.

Engage with expanded discussions on ethical issues and accountability, ensuring you are well-prepared to navigate the complexities of the profession.

Table of contents

  • PART 1 INTRODUCTION TO ACCOUNTING ON A CASH FLOW AND ACCRUAL ACCOUNTING BASIS
  • Accounting and reporting on a cash flow basis
  • Accounting and reporting on an accrual accounting basis
  • PART 2 PREPARATION OF INTERNAL AND PUBLISHED FINANCIAL STATEMENTS
  • Preparation of financial statements of profit or loss and other comprehensive income, changes in equity and financial position
  • Annual report: additional financial disclosures
  • Statements of cash flows
  • Accounting for price-level changes
  • PART 3 REGULATORY FRAMEWORK - AN ATTEMPT TO ACHIEVE UNIFORMITY
  • Financial reporting - evolution of global standards
  • Concepts - evolution of an international conceptual framework
  • Revenue recognition
  • 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 profit or loss, 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 ratio analysis
  • Analysis of published financial statements
  • PART 7 ACCOUNTABILITY
  • Corporate governance
  • Ethical behaviour and implications for accountants
  • Integrated reporting: sustainability, environmental and social

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