Elliot, Barry creator Elliot, Barry text xxu Boston Prentice Hall 2006 monographic eng

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xxi, 696 p.: ill.; 24cm Contents: 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. Barry, Elliot Includes index. Accounting Financial statements HF5635.E429 027370253x 120530