Elliott, Jamie creator Elliott, Barry text xx Harlow, England Pearson 2022 Twentieth edition monographic und

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xxiv, 801 pages: illustrations 24 cm "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. 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 Jamie Elliott, Barry Elliott. Includes bibliographic references and index in English Accounting Financial statements 657 El581 2022 9781292399805 251212 20260803094248.0