Financial accounting and reporting. / (Record no. 7741)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02555nam a22002297a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20210719160934.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140319b xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 97801292162409 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | LC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5635.E42 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Elliott, Barry |
| 245 ## - TITLE STATEMENT | |
| Title | Financial accounting and reporting. / |
| Statement of responsibility, etc. | Barry Elliott and Jamie Eliott |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 18th ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Harlow, England: |
| Name of publisher, distributor, etc. | Pearson, |
| Date of publication, distribution, etc. | 2017. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxv, 873 p.: |
| Other physical details | ill. ; |
| 500 ## - GENERAL NOTE | |
| General note | Includes index |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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 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 3 REGULATORY FRAMEWORK - AN ATTEMPT TO ACHIEVE UNIFORMITY 6 Financial reporting - evolution of global standards -- 7 Concepts - evolution of an international conceptual framework -- 8 Ethical behaviour and implications for accountants -- Part 4 INCOME AND ASSET VALUE MEASUREMENT SYSTEMS 9 Income and asset value measurement: an economist's approach -- 10 Accounting for price-level changes -- 11 Revenue recognition -- Part 5 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 6 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 7 INTERPRETATION 27 Earnings per share -- 28 Review of financial ratio analysis -- 29 Analysis of published financial statements -- 30 An introduction to digital financial reporting Part 8 ACCOUNTABILITY 31 Corporate governance -- 32 Integrated reporting: sustainability, environmental and social. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Elliott, Jamie |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Books |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | General Stacks | 19/07/2021 | HF5635.E42(18e) | K/1123/1123/19 | 19/07/2021 | 1 | 19/07/2021 | Books | |||||
| Library of Congress Classification | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | General Stacks | 19/07/2021 | HF5635.E421(18e) | K/1130/1130/19 | 19/07/2021 | 2 | 19/07/2021 | Books | |||||
| Library of Congress Classification | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | General Stacks | 19/07/2021 | HF5635.E422(18e) | K/1142/1142/19 | 19/07/2021 | 3 | 19/07/2021 | Books |