Financial Accounting & ReportingUpplaga 16

This market-leading text offers a comprehensive overview of financial accounting and reporting. You will find worked examples and useful illustrations throughout the text to support your learning. With both theoretical and practical coverage, the authors provide essential knowledge that you need to advance in your studies and career. New to this edition: ·    Fully updated coverage of IFRS and IAS ·    Additional exercises in the text and MyAccountingLab ·    Restructured material to ensure accessibility for students at all level ·    All parts are designed to progress in clear steps from first principles Substantial revisions to: ·    Part 1 Published financial accounts ·    Part 2 Income and asset value measurement systems o   Revenue recognition ·    Part 4 Statement of financial position o   Employee benefits o   Construction contracts ·    Part 5  Consolidated accounts o   Accounting for Joint Arrangements o   Accounting for the effects of changes in foreign exchange rates ·    Part 6 Interpretation o   Interpreting financial statements for management purposes o   Analysis of published financial statements ·    Part 7 Accountability o   Corporate governance o   Sustainability – environmental and social reporting. . MyAccountingLab Join over 10 million students benefiting from Pearson MyLabs. This title can be supported by MyAccountingLab, an online homework and tutorial system designed to test and build your understanding. MyAccountingLab provides a personalised approach, with instant feedback and numerous additional resources to support your learning. Key features: a study plan designed just for you worked solutions showing how to solve difficult problems limitless opportunities to practise an eText for quick reference A student access code card may have been included with this textbook at a reduced cost. If you do not have an access code, you can buy access to MyAccountingLab and the eText – an online version of the book - online at www.myaccountinglab.com. Barry Elliott is a training consultant. He has extensive teaching experience at undergraduate, postgraduate and professional levels in China, Hong Kong, New Zealand and Singapore. He has wide experience as an external examiner in higher education and at all levels of professional education. Jamie Elliott is a director with Deloitte. Prior to this, he lectured on undergraduate degree programmes and as Assistant Professor on MBA and Executive programmes at the London Business School.