Financial accounting and reporting / Barry Elliott and Jamie Elliott.

Enhanced descriptions from Syndetics:

Fully updated to May 2008, this 13th edition includes extensive coverage of International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs). It offers students a clear, well-structured and comprehensive treatment of the subject.

Table of contents provided by Syndetics

• Part 1 Income and Asset Value Measurement Systems
• 1 Accounting and reporting on a cash flow basis
• 2 Accounting and reporting on an accrual accounting basis
• 3 Income and asset value measurement: an economist's approach
• 4 Accounting for inflation
• Part 2 Regulatory Framework - an Attempt to Acheive Uniformity
• 5 Financial reporting: evolution of the regulatory framework
• 6 Financial reporting - evolution of international standards
• 7 Conceptual framework
• 8 Published accounts of companies
• 9 Preparation of published accounts
• Part 3 Balance sheet - Equity, Liability and Asset Measurement and Disclosure
• 10 Share capital, capital maintenance and distributable profits
• 11 Reduction of share capital
• 12 Off balance sheet finance
• 13 Financial instruments
• 14 Employee benefits
• 15 Taxation in company accounts
• 16 Property, plant and equipment (PPE)
• 17 Leasing
• 18 R&D goodwill and intangible assets brands
• 19 Inventories
• 20 Construction contracts
• Part 4 Consolidated Accounts
• 21 Accounting for groups at date of acquisition
• 22 Preparation of consolidated balance sheets after the date of acquisition
• 23 Preparation of consolidated income statements
• 24 Accounting for associated companies
• 25 Accounting for the effects of changes in foreign exchange rates under IAS 21
• Part 5 Interpretation
• 26 Earnings per share
• 27 Cash flow statements
• 28 Review of financial ratio analysis
• 29 Trend analysis and multivariate analysis
• 30 Financial reporting on the internet
• Part 6 Accountability
• 31 Corporate governance
• 32 Environmental and social reporting
• 33 Ethics for accountants
• Appendix: Outline solutions to exercises

Author notes provided by Syndetics

Jamie Elliott is a Director with Deloitte & Touche. Prior to this he has lectured at university on undergraduate degree programmes and as an assistant professor on MBA and Executive programmes at the London Business School.