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

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
  • 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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