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Beschreibung
Introduce your students to the challenges of financial accounting.
Financial Accounting and Reporting, 20th edition is an essential resource offering an academic and practical understanding of the subject.
With a thorough discussion on financial statements, this market-leading text will help your students build their skills for a career in the field.
Introduce your students to the challenges of financial accounting.
Financial Accounting and Reporting, 20th edition is an essential resource offering an academic and practical understanding of the subject.
With a thorough discussion on financial statements, this market-leading text will help your students build their skills for a career in the field.
Über den Autor
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.
Inhaltsverzeichnis
Brief contents: PART 1 INTRODUCTION TO ACCOUNTING ON A CASH FLOW AND ACCRUAL ACCOUNTING BASIS 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 Index
- Accounting and reporting on a cash flow basis
- Accounting and reporting on an accrual accounting basis
Full contents: PART 1 INTRODUCTION TO ACCOUNTING ON A CASH FLOW AND ACCRUAL ACCOUNTING BASIS 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 Financial reporting — evolution of global standards Concepts — evolution of an international conceptual framework Revenue recognition Share capital, distributable profits and reduction of capital
- Accounting and reporting on a cash flow basis
- 1.1 Introduction
- 1.2 Shareholders
- 1.3 What skills does an accountant require in respect of external reports?
- 1.4 Managers
- 1.5 What skills does an accountant require in respect of internal reports?
- 1.6 Procedural steps when reporting to internal users
- 1.7 Agency costs
- 1.8 Illustration of periodic financial statements prepared under the cash flow concept to disclose realised operating cash flows
- 1.9 Illustration of preparation of statement of financial position
- 1.10 Treatment of non-current assets in the cash flow model
- 1.11 What are the characteristics of these data that make them reliable?
- 1.12 Reports to external users
- 1.13 Micro businesses
- Accounting and reporting on an accrual accounting basis
- 2.1 Introduction
- 2.2 Historical cost convention
- 2.3 Accrual basis of accounting
- 2.4 Mechanics of accrual accounting – adjusting cash receipts and payments
- 2.5 Reformatting the statement of financial position
- 2.6 Accounting for the sacrifice of non-current assets
- 2.7 Published statement of cash flows
- 3.1 Introduction
- 3.2 Preparing an internal statement of profit or loss from a trial balance
- 3.3 Reorganising the income and expenses into one of the formats required for publication
- 3.4 Format 1: classification of operating expenses and other income by function
- 3.5 Format 2: classification of operating expenses according to their nature
- 3.6 Other information to be presented in the profit or loss section
- 3.7 Other comprehensive income
- 3.8 Presentation of non-recurring items and their effect on operating income
- 3.9 How decision-useful is the statement of profit or loss and other comprehensive income?
- 3.10 Statement of changes in equity
- 3.11 The statement of financial position
- 3.12 The explanatory notes that are part of the financial statements
- 3.13 Has prescribing the formats meant that identical transactions are reported identically?
- 3.14 Fair presentation
- 3.15 What does an investor need in addition to the primary financial statements to make decisions?
- 3.16 IAS 1 ED General Presentation and Disclosures
- 4.1 Introduction
- 4.2 IAS 10 Events after the Reporting Period
- 4.3 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
- 4.4 What do segment reports provide?
- 4.5 IFRS 8 Operating Segments 80
- 4.6 Benefits and continuing concerns following the issue of IFRS 8
- 4.7 Discontinued operations — IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
- 4.8 Held for sale — IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
- 4.9 IAS 24 Related Party Disclosures
- 5.1 Introduction
- 5.2 Development of statements of cash flows
- 5.3 Applying IAS 7 (revised) Statement of Cash Flows
- 5.4 Step approach to preparation of a statement of cash flows — indirect method
- 5.5 Additional notes required by IAS 7
- 5.6 Analysing statements of cash flows
- 5.7 Approach to answering questions with time constraints
- 5.8 Preparing a statement of cash flows when no statement of income is available
- 5.9 Critique of cash flow accounting
- 6.1 Introduction
- 6.2 Review of the problems of historical cost accounting (HCA)
- 6.3 Inflation accounting
- 6.4 The concepts in principle
- 6.5 The four models illustrated for a company with cash purchases and sales
- 6.6 Critique of each model
- 6.7 Operating capital maintenance – a comprehensive example
- 6.8 Critique of CCA statements
- 6.9 Measurement bases
- 6.10 The IASB position where there is hyperinflation
- 6.11 Future developments
- 7.1 Introduction
- 7.2 Why do we need financial reporting standards?
- 7.3 Why do we need standards to be mandatory?
- 7.4 Arguments in support of standards
- 7.5 Arguments against standards
- 7.6 The Financial Reporting Council (FRC) as a regulatory body
- 7.7 The International Accounting Standards Board
- 7.8 Standard setting and enforcement in the European Union (EU)
- 7.9 Standard setting and enforcement in the US
- 7.10 Advantages and disadvantages of global standards for publicly accountable entities
- 7.11 How do reporting requirements differ for non-publicly accountable entities?
- 7.12 IFRS for SMEs
- 7.13 Why have there been differences in financial reporting?
- 7.14 Move towards a conceptual framework
- 8.1 Introduction
- 8.2 Different countries meant different financial statements
- 8.3 Historical overview of the evolution of financial accounting theory
- 8.4 Developing the Framework for the Preparation and Presentation of Financial Statements
- 8.5 Conceptual Framework for Financial Reporting 2018
- 8.6 Current developments – concept of materiality
- 9.1 Introduction
- 9.2 The issues involved in developing the new standard
- 9.3 IFRS 15 Revenue from Contracts with Customers
- 9.4 Five-step process to identify the amount and timing of revenue
- 9.5 Disclosures
- 10.1 Introduction
- 10.2 Common themes
- 10.3 Total owners' equity: an overview
- 10.4 Total shareholders' funds: more detailed explanation
- 10.5 Accounting entries on issue of shares
- 10.6 Creditor protection: capital maintenance concept
- 10.7 Creditor protection: why capital maintenance rules are necessary
- 10.8 Creditor protection: how to quantify the amounts available to meet creditors’ claims
- 10.9 Issued share capital: minimum share capital
- 10.10 Distributable profits: general considerations
- 10.11 Distributable profits: how to arrive at the amount using relevant accounts
- 10.12 When may capital be reduced?
- 10.13 Writing off part of capital which has already been lost and is not represented by assets
- 10.14 Repayment of part of...
Details
| Erscheinungsjahr: | 2022 |
|---|---|
| Fachbereich: | Betriebswirtschaft |
| Genre: | Wirtschaft |
| Rubrik: | Recht & Wirtschaft |
| Medium: | Taschenbuch |
| Seiten: | 832 |
| Inhalt: | Kartoniert / Broschiert |
| ISBN-13: | 9781292399805 |
| ISBN-10: | 1292399805 |
| Sprache: | Englisch |
| Einband: | Kartoniert / Broschiert |
| Autor: |
Elliott, Barry
Elliott, Jamie |
| Hersteller: | Pearson Education Limited |
| Maße: | 245 x 187 x 31 mm |
| Von/Mit: | Barry Elliott (u. a.) |
| Erscheinungsdatum: | 08.03.2022 |
| Gewicht: | 1,376 kg |
Über den Autor
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.
Inhaltsverzeichnis
Brief contents: PART 1 INTRODUCTION TO ACCOUNTING ON A CASH FLOW AND ACCRUAL ACCOUNTING BASIS 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 Index
- Accounting and reporting on a cash flow basis
- Accounting and reporting on an accrual accounting basis
Full contents: PART 1 INTRODUCTION TO ACCOUNTING ON A CASH FLOW AND ACCRUAL ACCOUNTING BASIS 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 Financial reporting — evolution of global standards Concepts — evolution of an international conceptual framework Revenue recognition Share capital, distributable profits and reduction of capital
- Accounting and reporting on a cash flow basis
- 1.1 Introduction
- 1.2 Shareholders
- 1.3 What skills does an accountant require in respect of external reports?
- 1.4 Managers
- 1.5 What skills does an accountant require in respect of internal reports?
- 1.6 Procedural steps when reporting to internal users
- 1.7 Agency costs
- 1.8 Illustration of periodic financial statements prepared under the cash flow concept to disclose realised operating cash flows
- 1.9 Illustration of preparation of statement of financial position
- 1.10 Treatment of non-current assets in the cash flow model
- 1.11 What are the characteristics of these data that make them reliable?
- 1.12 Reports to external users
- 1.13 Micro businesses
- Accounting and reporting on an accrual accounting basis
- 2.1 Introduction
- 2.2 Historical cost convention
- 2.3 Accrual basis of accounting
- 2.4 Mechanics of accrual accounting – adjusting cash receipts and payments
- 2.5 Reformatting the statement of financial position
- 2.6 Accounting for the sacrifice of non-current assets
- 2.7 Published statement of cash flows
- 3.1 Introduction
- 3.2 Preparing an internal statement of profit or loss from a trial balance
- 3.3 Reorganising the income and expenses into one of the formats required for publication
- 3.4 Format 1: classification of operating expenses and other income by function
- 3.5 Format 2: classification of operating expenses according to their nature
- 3.6 Other information to be presented in the profit or loss section
- 3.7 Other comprehensive income
- 3.8 Presentation of non-recurring items and their effect on operating income
- 3.9 How decision-useful is the statement of profit or loss and other comprehensive income?
- 3.10 Statement of changes in equity
- 3.11 The statement of financial position
- 3.12 The explanatory notes that are part of the financial statements
- 3.13 Has prescribing the formats meant that identical transactions are reported identically?
- 3.14 Fair presentation
- 3.15 What does an investor need in addition to the primary financial statements to make decisions?
- 3.16 IAS 1 ED General Presentation and Disclosures
- 4.1 Introduction
- 4.2 IAS 10 Events after the Reporting Period
- 4.3 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
- 4.4 What do segment reports provide?
- 4.5 IFRS 8 Operating Segments 80
- 4.6 Benefits and continuing concerns following the issue of IFRS 8
- 4.7 Discontinued operations — IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
- 4.8 Held for sale — IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
- 4.9 IAS 24 Related Party Disclosures
- 5.1 Introduction
- 5.2 Development of statements of cash flows
- 5.3 Applying IAS 7 (revised) Statement of Cash Flows
- 5.4 Step approach to preparation of a statement of cash flows — indirect method
- 5.5 Additional notes required by IAS 7
- 5.6 Analysing statements of cash flows
- 5.7 Approach to answering questions with time constraints
- 5.8 Preparing a statement of cash flows when no statement of income is available
- 5.9 Critique of cash flow accounting
- 6.1 Introduction
- 6.2 Review of the problems of historical cost accounting (HCA)
- 6.3 Inflation accounting
- 6.4 The concepts in principle
- 6.5 The four models illustrated for a company with cash purchases and sales
- 6.6 Critique of each model
- 6.7 Operating capital maintenance – a comprehensive example
- 6.8 Critique of CCA statements
- 6.9 Measurement bases
- 6.10 The IASB position where there is hyperinflation
- 6.11 Future developments
- 7.1 Introduction
- 7.2 Why do we need financial reporting standards?
- 7.3 Why do we need standards to be mandatory?
- 7.4 Arguments in support of standards
- 7.5 Arguments against standards
- 7.6 The Financial Reporting Council (FRC) as a regulatory body
- 7.7 The International Accounting Standards Board
- 7.8 Standard setting and enforcement in the European Union (EU)
- 7.9 Standard setting and enforcement in the US
- 7.10 Advantages and disadvantages of global standards for publicly accountable entities
- 7.11 How do reporting requirements differ for non-publicly accountable entities?
- 7.12 IFRS for SMEs
- 7.13 Why have there been differences in financial reporting?
- 7.14 Move towards a conceptual framework
- 8.1 Introduction
- 8.2 Different countries meant different financial statements
- 8.3 Historical overview of the evolution of financial accounting theory
- 8.4 Developing the Framework for the Preparation and Presentation of Financial Statements
- 8.5 Conceptual Framework for Financial Reporting 2018
- 8.6 Current developments – concept of materiality
- 9.1 Introduction
- 9.2 The issues involved in developing the new standard
- 9.3 IFRS 15 Revenue from Contracts with Customers
- 9.4 Five-step process to identify the amount and timing of revenue
- 9.5 Disclosures
- 10.1 Introduction
- 10.2 Common themes
- 10.3 Total owners' equity: an overview
- 10.4 Total shareholders' funds: more detailed explanation
- 10.5 Accounting entries on issue of shares
- 10.6 Creditor protection: capital maintenance concept
- 10.7 Creditor protection: why capital maintenance rules are necessary
- 10.8 Creditor protection: how to quantify the amounts available to meet creditors’ claims
- 10.9 Issued share capital: minimum share capital
- 10.10 Distributable profits: general considerations
- 10.11 Distributable profits: how to arrive at the amount using relevant accounts
- 10.12 When may capital be reduced?
- 10.13 Writing off part of capital which has already been lost and is not represented by assets
- 10.14 Repayment of part of...
Details
| Erscheinungsjahr: | 2022 |
|---|---|
| Fachbereich: | Betriebswirtschaft |
| Genre: | Wirtschaft |
| Rubrik: | Recht & Wirtschaft |
| Medium: | Taschenbuch |
| Seiten: | 832 |
| Inhalt: | Kartoniert / Broschiert |
| ISBN-13: | 9781292399805 |
| ISBN-10: | 1292399805 |
| Sprache: | Englisch |
| Einband: | Kartoniert / Broschiert |
| Autor: |
Elliott, Barry
Elliott, Jamie |
| Hersteller: | Pearson Education Limited |
| Maße: | 245 x 187 x 31 mm |
| Von/Mit: | Barry Elliott (u. a.) |
| Erscheinungsdatum: | 08.03.2022 |
| Gewicht: | 1,376 kg |
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