02139nam a22001697a 4500 140714b xxu||||| |||| 00| 0 eng d 9780273744443 HF5636 .E47 Elliot, Barry Finanical accounting and reporting. / Barry Elliot and Jamie Elliot 14thed England, Pearson: 2011. Xxvi,897p.: ills.; 18cm. Includes index. Contents: 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 lcc BK 3132 10632 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2014-07-14 0 HF5636 .E47 7649/76/14 2014-07-14 00:00:00 1 2014-07-14 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2014-07-14 0 HF5636 .E471 7650/77/14 2014-07-14 00:00:00 2 2014-07-14 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2022-01-31 HF5636.E47(18e) 8808/259/20 2022-01-31 00:00:00 1 2022-01-31 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2022-01-31 HF5636.E471 (18e) 8809/260/20 2022-01-31 00:00:00 2 2022-01-31 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2022-01-31 HF5636.E472 (18e) 8810/261/20 2022-01-31 00:00:00 3 2022-01-31 BK