000			02148nam a2200373Ia 4500
005			20260803094248.0
008			251212s2022 xx 000 0 und d
245	1		_aFinancial accounting and reporting / _cJamie Elliott, Barry Elliott.
100			_aElliott, Jamie
700			_aElliott, Barry
260			_aHarlow, England : _bPearson, _c2022.
250			_aTwentieth edition
300			_axxiv, 801 pages: _billustrations
300			_c24 cm
500			_aIncludes bibliographic references and index
020			_a9781292399805
650			_aAccounting
650			_aFinancial statements
944			_aCIR
050			_a657 El581 2022
943			_b0 _c0 _d0 _e1 _f0 _g0 _h1 _i0 _j0
944			_b1 _c1 _d0
953			_pHED6709
546			_ain English
953			_cCollege Library
505			_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
520			_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.
591			_a0
336			_atext
337			_aunmediated
338			_avolume
942			_2lcc _cBK _aaambid _b2024-11-18 14:26:27 _ddsolimen _e2024-11-21 09:37:36
998			_a12980
999			_c12859 _d12859