01785nam a22001697a 4500008004100000020001500041050001600056100001800072245008900090260003500179300003000214500002000244505128900264650001701553650002701570700001801597120530t xxu||||| |||| 00| 0 eng d a027370253x aHF5635.E429 aElliot, Barry aFinancial accounting reporting and analysis: international edition. /cBarry, Elliot aBoston:bPrentice Hall,c2006. axxi, 696 p.:bill.;c24cm aIncludes index. aContents: Regulatory framework - an attempt to achieve uniformity: Financial reporting - evolution of international standards -- Conceptual framework -- Published accounts of companies -- Preparation of published accounts -- Balance sheet - equity, liability and asset measurement and disclosure -- Share capital distributable and reduction of capital -- Off balance sheet finance -- Financial instruments -- Employee benefits -- Taxation in company accounts -- Property, plant and equipment (PPE) -- Leasing -- R&D; goodwill and intangible assets; brands -- Inventories -- Construction contracts -- Consolidated accounts: Accounting for groups at the date of acquisition -- Preparation of consolidated balance sheets after the date of aquisition -- Preparation of consolidated income statements -- Accounting for associated companies -- Accounting for the effects of changes in foriegn exchange rates under IAS 21 -- Interpretation: Earnings per share -- Cash flow statements -- Review of financial ratio analysis and multivariate analysis -- An Introduction to financial reporting on the internet -- Accountability: Corporate governance -- Environmental governance -- Environmental and social reporting -- Ethics for accountants -- Appendix: Outline solutions to selected exercies. aAccounting.  aFinancial statements.  aElliot, Barry