Financial accounting and reporting / Jamie Elliott, Barry Elliott.

By: Contributor(s): Material type: TextTextPublication details: Harlow, England : Pearson, 2022.Edition: Twentieth editionDescription: xxiv, 801 pages: illustrations; 24 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 9781292399805
Subject(s): LOC classification:
  • 657 El581 2022
Contents:
Introduction To Accounting on a Cash Flow and Accrual Accounting Basis -- Preparation of Internal and Published Financial Statements -- Regulatory Framework-An attempt to achieve uniformity -- Statement of Financial Position-Equity,Liability and Asset Measurement and Disclosure -- Consolidated Accounts --Interpretation -- Accountability
Summary: "Financial accounting is the accurate recording of all transactions and combining these into a statement which shows the performance for an accounting period which is normally a year and a statement which shows the resources and liabilities at the end of the period. Financial reporting presents the performance, the resources and liabilities to the stakeholders in accordance with International Financial Reporting Standards. It is a dynamic area, intellectually demanding and full of interest. It aims to inform and provide the information in way that holds management to account and is "decision useful" by making inter-period and interfirm comparisons more accessible. We see it as extremely important that the text should reflect this and be kept current"-- Provided by publisher.
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Holdings
Item type Current library Call number Status Barcode
Books Books FEU - Cavite Higher Education HED Library CIR 657 El581 2022 (Browse shelf(Opens below)) Available HED6709

Includes bibliographic references and index

in English

Introduction To Accounting on a Cash Flow and Accrual Accounting Basis -- Preparation of Internal and Published Financial Statements -- Regulatory Framework-An attempt to achieve uniformity -- Statement of Financial Position-Equity,Liability and Asset Measurement and Disclosure -- Consolidated Accounts --Interpretation -- Accountability

"Financial accounting is the accurate recording of all transactions and combining these into a statement which shows the performance for an accounting period which is normally a year and a statement which shows the resources and liabilities at the end of the period. Financial reporting presents the performance, the resources and liabilities to the stakeholders in accordance with International Financial Reporting Standards. It is a dynamic area, intellectually demanding and full of interest. It aims to inform and provide the information in way that holds management to account and is "decision useful" by making inter-period and interfirm comparisons more accessible. We see it as extremely important that the text should reflect this and be kept current"-- Provided by publisher.

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