02270nam a2200385Ia 450000500170000000800410001724500720005810000190013070000190014926000390016825000220020730000370022930000100026650000480027602000180032465000150034265000250035794400080038205000190039094300300040994400120043995300120045154600150046395300200047850503430049852007900084159100060163133600090163733700150164633800110166194200720167299800100174499900170175495201130177120260803094248.0251212s2022    xx            000 0 und d1 aFinancial accounting and reporting /cJamie Elliott, Barry Elliott.  aElliott, Jamie  aElliott, Barry  aHarlow, England :bPearson,c2022.  aTwentieth edition  axxiv, 801 pages: billustrations  c24 cm  aIncludes bibliographic references and index  a9781292399805  aAccounting  aFinancial statements  aCIR  a657 El581 2022  b0c0d0e1f0g0h1i0j0  b1c1d0  pHED6709  ain English  cCollege Library  aIntroduction 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  a"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.  a0  atext  aunmediated  avolume  2lcccBKaaambidb2024-11-18 14:26:27ddsolimene2024-11-21 09:37:36  a12980  c12859d12859  00102ddc4070aHEDbHEDcHEDd2025-12-21oCIR 657 El581 2022pHED6709r2026-06-02 00:00:00w2025-12-21yBK