Instant download Financial Accounting and Reporting 17th Edition Elliott Solutions Manual pdf docx epub after payment.
Product details:
- ISBN-10 : 1292080507
- ISBN-13 : 978-1292080505
- Author:
This market-leading text provides a comprehensive overview of financial accounting and reporting. It offers a balance of theoretical and conceptual coverage with up-to-date practical application of current international standards. There is an emphasis on both being able to prepare and also to critically discuss IFRS compliant financial statements.
With both theoretical and practical coverage, including worked examples throughout the text, the authors provide essential knowledge for advancing in your studies and career.
Key features:
- Fully updated coverage of IFRS and IAS with coverage of revenue recognition, financial instruments, employment benefits, leases and construction contracts
- Initial chapters explain cash and accrual accounting for anyone new to accounting or can act as a refresher
- Exercises of varying difficulty including questions from past examination papers of professional accounting bodies
- Detailed solutions to selected questions are available on the text’s website
- Illustrations taken from real world international company reports and accounts
- Extensive references included at the end of chapters
- Covers the interpretation of accounts for management purposes with an emphasis on preparing a report and for investment purposes with an overview of a variety of the ratios used
Table of contents:
Part 1
PREPARATION OF FINANCIAL STATEMENTS
1 Accounting and reporting on a cash flow basis
2 Accounting and reporting on an accrual accounting basis
3 Preparation of financial statements of comprehensive income, changes in equity and financial position
4 Annual Report: additional financial disclosures
5 Statements of cash flows
Part 2
INCOME AND ASSET VALUE MEASUREMENT SYSTEMS
6 Income and asset value measurement: an economist’s approach
7 Accounting for price-level changes
8 Revenue recognition
Part 3
REGULATORY FRAMEWORK – AN ATTEMPT TO ACHIEVE UNIFORMITY
9 Financial reporting – evolution of global standards
10 Concepts – evolution of an international conceptual framework
11 Ethical behaviour and implications for accountants
Part 4
STATEMENT OF FINANCIAL POSITION – EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE
12 Share capital, distributable profits and reduction of capital
13 Liabilities
14 Financial instruments
15 Employee benefits
16 Taxation in company accounts
17 Property, plant and equipment (PPE)
18 Leasing
19 Intangible assets
20 Inventories
21 Construction contracts
Part 5
CONSOLIDATED ACCOUNTS
22 Accounting for groups at the date of acquisition
23 Preparation of consolidated statements of financial position after the date of acquisition
24 Preparation of consolidated statements of income, changes in equity and cash flows
25 Accounting for associates and joint arrangements
26 Introduction to accounting for exchange differences
Part 6
INTERPRETATION
27 Earnings per share
28 Review of financial statements for management purposes
29 Analysis of published financial statements
30 An introduction to financial reporting on the Internet
Part 7
ACCOUNTABILITY
31 Corporate governance
32 Sustainability – environmental and social reporting
Index
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