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Ebook Financial accounting and reporting (12/E): Part 1

(BQ) Part 1 book “Financial accounting and reporting” has contents: Accounting and reporting on a cash flow basis, accounting and reporting on an accrual accounting basis, financial reporting - evolution of the regulatory framework in the UK, and other contents. | BARRY ELLIOTT AND JAMIE ELLIOTT FINANCIAL ACCOUNTING AND REPORTING 12TH EDITION Preface and acknowledgements xx Part I I N C O M E A N D ASSET V A L U E M E A S U R E M E N T SYSTEMS I 2 3 4 \ Accounting and reporting on a cash flow basis Accounting and reporting on an accrual accounting basis Income and asset value measurement: an economist's approach Accounting for inflation 3 22 40 59 »RY F R A M E W O R K - AN A T T E M P T TO A C H I E V E UNIFORMITY 22 5 6 7 8 9 Financial reporting -- evolution of the regulatory framework in the UK Financial reporting - evolution of international standards Conceptual framework Published accounts of companies Preparation of published accounts 99 134 158 184 231 Part 3 B A L A N C E SHEET - E Q U I T Y , LIABILITY A N D ASSET 10 Share capital, distributable profits and reduction of capital 259 11 Off balance sheet finance 12 Financial instruments 13 Employee benefits 14 Taxation in company accounts 15 Property, plant and eqiupment (PPE) 16 Leasing 17 R&D; goodwill and intangible assets; brands 18_ Inventories 284 318 342 372 399 433 453 490 19 Construction contracts 516 Contents Part 4 123 20 Accounting for groups at date of acquisition 21 Preparation of consolidated balance sheets after the date of acquisition 22 Preparation of consolidated income statements and consolidated statements of changes in equity 23 Accounting for associated companies 24 Accounting for the effects of changes in foreign exchange rates under IAS 21 535 552 565 580 595 Part 5 INTERPRETATION 613 25 Earnings per share 26 Cash flow statements 27 Review of financial ratio analysis 28 Trend analysis and multivariate analysis 29 An introduction to Financial Reporting on the Internet 615 642 664 706 748 Part 6 30 Corporate governance 3 I Environmental and social reporting 32 Ethics for accountants 765 81 I 84E Appendix: Outline solutions to selected exercises 871 Index 825 Preface and acknowledgements Part I I N C O M E A N