000			02758cam a22002658i 4500
001			vtls000120944
003			VRT
005			20250102222653.0
008			170822s2017 nyu 000 0 eng
020			_a9781292162409 (print)
035			_a19394321
039		9	_a201708270845 _baalzain _c201708270845 _daalzain _y201708221612 _zaalzain
050			_aHF5636 _b.E47 2017
100	1		_aElliott, Barry _97055
245	1	0	_aFinancial accounting and reporting / _cBarry Elliott and Jamie Elliott.
250			_a18th ed..
260			_aNew York : _bPearson, _c[2017]
300			_axxvii,873 p.; _c24 cm.
500			_aRevised edition of the authors' Financial accounting and reporting, 2015.
505	0		_aPreface -- Publisher's acknowledgements -- Introduction to accounting on a cash flow and accrual accounting basis -- Accounting and reporting on a cash flow basis -- Accounting and reporting on an accrual accounting basis -- Preparation of internal and published financial statements -- Preparation of financial statements of comprehensive income, changes in equity and financial position -- Annual report: additional financial disclosures -- Statements of cash flows -- Regulatory framework - an attempt to achieve uniformity -- Financial reporting - evolution of global standards -- Concepts : evolution of an international conceptual framework -- Ethical behaviour and implications for accountants -- Income and asset value measurement systems -- Income and asset value measurement : an economist's approach -- Accounting for price-level changes -- Revenue recognition -- Statement of financial position - equity, liability and asset measurement and disclosure -- Share capital, distributable profits and reduction of capital -- Liabilities -- Financial instruments -- Employee benefits -- Taxation in company accounts -- Property, plant and equipment (ppe) -- Leasing -- Intangible assets -- Inventories -- Construction contracts -- Consolidated accounts -- Accounting for groups at the date of acquisition -- Preparation of consolidated statements of financial position after the date of acquisition -- Preparation of consolidated statements of income, changes in equity and cash flows -- Accounting for associates and joint arrangements -- Introduction to accounting for exchange differences -- Interpretation -- Earnings per share -- Review of financial statements for management purposes -- Analysis of published financial statements -- An introduction to digital financial reporting -- Accountability -- Corporate governance -- Integrated reporting sustainability - environmental and social -- Index.
650		0	_aAccounting. _91439
650		0	_aFinancial statements. _9896
700	1		_aElliott, Jamie, _eauthor. _97056
942			_2lcc _n0 _cCR
999			_c2525 _d2525