Financial Accounting and Reporting 17th Edition Elliott Solutions Manual

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Product details:

• ISBN-10 ‏ : ‎ 1292080507
• ISBN-13 ‏ : ‎ 978-1292080505
• Author: Barry Elliott (Author), Jamie Elliott (Author)

This market-leading text provides a comprehensive overview of financial accounting and reporting. It offers a balance of theoretical and conceptual coverage with up-to-date practical application of current international standards. There is an emphasis on both being able to prepare and also to critically discuss IFRS compliant financial statements.

With both theoretical and practical coverage, including worked examples throughout the text, the authors provide essential knowledge for advancing in your studies and career.

Key features:

• Fully updated coverage of IFRS and IAS with coverage of revenue recognition, financial instruments, employment benefits, leases and construction contracts
• Initial chapters explain cash and accrual accounting for anyone new to accounting or can act as a refresher
• Exercises of varying difficulty including questions from past examination papers of professional accounting bodies
• Detailed solutions to selected questions are available on the text’s website
• Illustrations taken from real world international company reports and accounts
• Extensive references included at the end of chapters
• Covers the interpretation of accounts for management purposes with an emphasis on preparing a report and for investment purposes with an overview of a variety of the ratios used

Table of contents:

Part 1

PREPARATION OF FINANCIAL STATEMENTS

1 Accounting and reporting on a cash flow basis

2 Accounting and reporting on an accrual accounting basis

3 Preparation of financial statements of comprehensive income, changes in equity and financial position

4 Annual Report: additional financial disclosures

5 Statements of cash flows

Part 2

INCOME AND ASSET VALUE MEASUREMENT SYSTEMS   

6 Income and asset value measurement: an economist’s approach

7 Accounting for price-level changes

8 Revenue recognition

Part 3

REGULATORY FRAMEWORK – AN ATTEMPT TO ACHIEVE UNIFORMITY  

9 Financial reporting – evolution of global standards

10   Concepts – evolution of an international conceptual framework

11   Ethical behaviour and implications for accountants

Part 4

STATEMENT OF FINANCIAL POSITION – EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE  

12   Share capital, distributable profits and reduction of capital

13   Liabilities

14   Financial instruments

15   Employee benefits

16   Taxation in company accounts

17   Property, plant and equipment (PPE)

18   Leasing

19   Intangible assets

20   Inventories

21   Construction contracts

Part 5

CONSOLIDATED ACCOUNTS

22   Accounting for groups at the date of acquisition

23   Preparation of consolidated statements of financial position after the date of acquisition

24   Preparation of consolidated statements of income, changes in equity and cash flows

25   Accounting for associates and joint arrangements

26   Introduction to accounting for exchange differences

Part 6

INTERPRETATION

27   Earnings per share

28   Review of financial statements for management purposes

29   Analysis of published financial statements

30   An introduction to financial reporting on the Internet

Part 7

ACCOUNTABILITY   

31   Corporate governance

32   Sustainability – environmental and social reporting

Index  

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