Autorentext

Jamie Elliott is a director who has worked for Deloitte, Huawei, Panasonic, and more. Prior to his corporate career, he lectured in undergraduate degree programmes and was Assistant Professor in MBA and Executive Education programmes at London Business School.

Barry Elliott has extensive teaching experience in undergraduate, postgraduate, and professional programmes in England, New Zealand, China and Singapore. He has worked for Coopers & Lybrand as a Training Manager in London and National Training Manager in Australia. He has extensive experience as an external examiner in higher education and at all levels of professional education.

Jo Watkins teaches MBA level and undergraduate Accounting and Finance students at the University of Birmingham in the UK and delivers modules overseas in Singapore and Dubai with the university's partners.

Contributors to this edition also included Emily Jobling, Coventry University, and Ian Crawford, University of Bath.

Zusammenfassung
Financial Accounting and Reporting, 21st edition, by Jamie Elliott and Barry Elliott provides a complete overview of this demanding subject, equipping you with the knowledge to understand, prepare and critically discuss IFRS-compliant financial statements with reference to the wider context and practice of financial reporting.

Inhalt

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