Financial Accounting and Reporting

Auteur

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

Barry Elliott has extensive teaching experience in undergraduate, postgraduate, and professional programmes in England, New Zealand, China, Hong Kong, 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 at all levels of professional education.

Texte du rabat

'Well-structured, informative, and enriched with relevant examples. The coverage of established and contemporary issues within financial accounting and reporting is comprehensive.'*

Dr Chloe Wu, Lecturer and Assistant Professor in Accounting and Finance, University of Leeds *

The?20th edition of Financial Accounting and Reporting *by Jamie Elliott and Barry Elliott provides a comprehensive overview of financial accounting and reporting,?equipping you with the knowledge?to?prepare?and?critically discuss?IFRS compliant financial statements,?and introducing you to the?commercial issues surrounding these.?Now with enhanced coverage of interpretation of financial statements, ethical issues and accountability,?the authors provide essential knowledge for advancing your studies and career. A hallmark of this textbook,?it?continues to provide a?balance of?theoretical principles and up-to-date practical application of current international standards.?

Key features?

• Exercises of varying difficulty including questions from past examination papers of professional accounting bodies?
• Illustrations taken from real-world international company reports and accounts, which?have been updated for this edition and?help to demonstrate the applications of key principles in the life of real companies?
• Up-to-date content including?new material?on accountability,?sustainability,?ethical problems?and the future of audit services??
• Includes?the latest accounting standards set out in?the?IFRS,?IAS?and?the Conceptual Framework for Financial Reporting, plus a discussion of the?proposed IFRS on General Presentation and Disclosure?
• Improved flow?of topics and revised explanations makes the text even easier to follow and use?
  Instructors, pair this text with?MyLab?Accounting?

MyLab™ is the teaching and learning platform that allows?you?to reach every student with powerful self-study material and assessments. By combining trusted author content with digital tools and a flexible platform,?MyLab?personalises?the learning experience and improves results for each student.?MyLab?Accounting?has been expanded for this edition?to better align with accounting exam requirements?and?now?includes over?1600?questions that can be assigned to students.?

?

Jamie Elliott?is a?director who has worked for Deloitte, Huawei, Panasonic and Mott MacDonald. Prior to that, he lectured on undergraduate degree programmes and as Assistant Professor on MBA and Executive Education programmes at the London Business School.??

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

Résumé

Gain an academic and practical understanding of financial accounting and reporting with this comprehensive textbook and learn how to prepare and discuss financial statements in the real world.

Financial Accounting and Reporting, 20th edition,by Jamie & Barry Elliott provides a comprehensive overview of this demanding subject, equipping you with the knowledge to prepare and critically discuss financial statements.

This edition provides enhanced coverage of financial statements interpretation according to the IFRS, considering all the risk factors that companies and accountants need to tackle on a daily basis. With this in mind, the book offers an extensive analysis of the topics and risks to support your understanding of the issues both on a commercial and technical level.

Additionally, the latest edition offers further discussion on ethical issues and accountability, ensuring you get the tools and knowledge you need to advance your studies and career in the field.

Key features

• Improved flowof topics and revised explanations make the text even easier to follow and understand.
• Exercises of varying difficulty include questions from past examination papers of professional accounting bodies.
• Updated illustrations, taken from real-world examples of international companies' reports and accounts, demonstrate the application of key principles in practice.
• Up-to-date content includes new material on accountability, sustainability, ethical problems, and the future of audit services.
• Includesthe latest accounting standards, as set out intheIFRS,IASandthe Conceptual Framework for Financial Reporting, as well as a discussion of theproposed IFRS on General Presentation and Disclosure.
  Meeting the ethical, judgmental, and technological challenges as an accountant requires thorough academic and professional preparation. This market-leading text provides the foundation necessary to help you develop the technical and critical skills you need to excel later in your career.

For Second Year Financial Accounting modules or modules on Financial Reporting on undergraduate and MBA courses.

Personalise learning with MyLab® Accounting.

By combining trusted author content with digital tools and a flexible platform, MyLab Economics personalises the learning experience and improves results for each student.

9781292409092 Financial Accounting and Reporting, 20th edition with MyLab® Accounting

Pack consists of:

• 9781292399805Financial Accounting and Reporting20th edition
• 9781292401034 Financial Accounting and Reporting20th edition MyLab Accounting
• 9781292401041 Financial Accounting and Reporting20th edition PearsoneText
  NOTE: Before purchasing, check with your instructor to confirm the correct ISBN. Several versions of the MyLab® platforms exist for each title, and registrations are not transferable. To register for and use MyLab Accounting, you may also need a Course ID, which your instructor will provide.

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Contenu

Brief contents:

PART 1 INTRODUCTION TO ACCOUNTING ON A CASH FLOW AND ACCRUAL ACCOUNTING BASIS

1. Accounting and reporting on a cash flow basis
2. Accounting and reporting on an accrual accounting basis

PART 2 PREPARATION OF INTERNAL AND PUBLISHED FINANCIAL STATEMENTS

1. Preparation of financial statements of profit or loss and other comprehensive income, changes in equity and financial position
2. Annual report: additional financial disclosures
3. Statements of cash flows
4. Accounting for price-level changes

PART 3 REGULATORY FRAMEWORK – AN ATTEMPT TO ACHIEVE UNIFORMITY

1. Financial reporting – evolution of global standards
2. Concepts – evolution of an international conceptual framework
3. Revenue recognition

…