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Financial Accounting and Reporting 7th edition [Mīkstie vāki]

(Jauns izdevums: 9780273685401)
  • Formāts: Paperback / softback, 924 pages, height x width x depth: 246x189x45 mm, weight: 1734 g, Illustrations
  • Izdošanas datums: 25-Jul-2002
  • Izdevniecība: Financial Times Prentice Hall
  • ISBN-10: 0273673718
  • ISBN-13: 9780273673712 (Jauns izdevums: 9780273685401)
  • Mīkstie vāki
  • Cena: 56,44 €*
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  • Formāts: Paperback / softback, 924 pages, height x width x depth: 246x189x45 mm, weight: 1734 g, Illustrations
  • Izdošanas datums: 25-Jul-2002
  • Izdevniecība: Financial Times Prentice Hall
  • ISBN-10: 0273673718
  • ISBN-13: 9780273673712 (Jauns izdevums: 9780273685401)
Revised annually to reflect the frequent changes in accounting regulation, Financial Accounting and Reporting by Elliott and Elliott has become a leading text in its field. It provides thorough coverage of the theoretical and conceptual underpinnings of financial accounting and reporting, whilst illustrating their practical application and limitations. The seventh edition has been fully revised and updated to May 2002 to reflect the latest ASB pronouncements. "Financial Accounting & Reporting" 7th edition, is the ideal core textbook for courses in financial accounting, reporting and interpretation at second and final year undergraduate and postgraduate level. It is also suitable for use on professional accounting programmes.
Full Contents vii
Preface and acknowledgements xxi
Part 1 INCOME AND ASSET VALUE MEASUREMENT SYSTEMS 1(170)
Accounting and reporting on a cash flow basis
3(19)
Accounting and reporting on an accrual accounting basis
22(19)
Income and asset value measurement: an economist's approach
41(19)
Accounting for inflation
60(35)
Financial reporting: statutes and standards
95(41)
Conceptual framework
136(35)
Part 2 REGULATORY FRAMEWORK - ANATTEMPTTO ACHIEVE UNIFORMITY 171(78)
Published accounts of companies
173(41)
Preparation of published accounts
214(35)
Part 3 BALANCE SHEET - LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE 249(240)
Share capital, capital maintenance and distributable profits
251(18)
Reduction of share capital
269(25)
Off-balance-sheet finance and capital instruments
294(30)
Retirement benefits
324(21)
Taxation in company accounts
345(25)
Tangible fixed assets and depreciation
370(32)
Fixed tangible assets (not owned) - lessee
402(21)
R&D: goodwill and intangible assets; brands
423(35)
Stocks and work-in-progress
458(31)
Part 4 CONSOLIDATED ACCOUNTS 489(126)
Accounting for groups at the date of acquisition - acquired for cash
491(33)
Accounting for groups at the date of acquisition - acquired by issue of shares
524(16)
Accounting for groups after acquisition
540(23)
Consolidated profit and loss account
563(19)
Foreign currency translation
582(33)
Part 5 INTERPRETATION 615(172)
Earnings per share
617(27)
Cash flow statements
644(27)
Review of financial ratio analysis
671(37)
Trend analysis and multivariate analysis
708(33)
Financial instruments
741(11)
International reporting and interpretation
752(35)
Part 6 ACCOUNTABILITY 787(89)
Corporate governance
789(37)
Environmental and social reporting
826(34)
Ethics for accountants
860(16)
Appendix: Outline solutions to selected exercises 876(8)
Index 884