Financial Accounting and Reporting, 21st edition

Published by Pearson (29 May 2025) © 2025

  • Jamie Elliott Consultant
  • Barry Elliott Consultant
  • Jo Watkins

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Title overview

Learn on your terms, with the personalised learning experience MyLab® Accounting offers.

MyLab® supports your learning and progress through trusted author content to explore, quizzes and assessments designed to check your knowledge, and help tools to use at point-of-need.

A learning experience designed for you:

  • A personalised Study Plan directing your learning
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  • Available when you need it, MyLab offers mobile study tools such as the full eTextbook in a practical digital format, and new flash cards

Discover more about MyLab®Accounting.

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Students, if Pearson MyLab Accounting is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN. Pearson MyLab Accounting should only be purchased when required by an instructor.

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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