02087nam a22001457a 4500008004100000020001800041050001700059100001900076245007400095250001100169260003000180300003100210500002000241505168000261140714b        xxu||||| |||| 00| 0 eng d  a9780273744443  aHF5636b.E47  aElliot, Barry   aFinanical accounting and reporting. /cBarry Elliot and Jamie Elliot   a14thed  aEngland,bPearson:c2011.  aXxvi,897p.:bills.;c18cm.  aIncludes index.  aContents: Income and asset value measurement systems: Accounting and reporting on cash flow basis -- Accounting and reporting on an accrual accounting basis -- Income and asset value measurement: an economist's approach -- Accounting for price- level changes -- Regulatory framework- an attempt to achieve uniformity: Financial reporting- evolution of global conceptual framework -- Ethical behaviour and implications for accountants -- Preparation of statements of comprehensive income and financial position -- Annual report: additional financial statements -- Statement of financial position- equity, liability ans asset measurement and disclosure: Share capital, distributable profits and reduction of capital -- Off balance sheet finance -- employee benefits -- Taxation in company accounts -- Property, Plant and equipment (PPE) -- Leasing -- R&D; goodwill; intangible asses and brands -- Inventories -- Construction contracts -- Consolidated accounts: Accounting for groups at the of acquisition -- Preparation of consolidated statements of financial position after the date of acquisition -- Preparation of consolidated statement of comprehensive income, changes in equity and cash flows -- Accounting for associates and joint ventures -- Accounting for associates and joint ventures -- Accounting for the effects of changes in foreign exchange rates under IAS 21 -- Interpretation: Earnings per share -- Statements of cash flows -- Review of financial ratio analysis -- Analytical analysis- selective use of ratios -- An introduction to financial reporting on the internet -- Accountability: Corporate governance -- Sustainability- environmental and social reporting