Financial Accounting and Reporting

9780273693819

0273693816

Financial Accounting & Reporting 9e Revised annually, Financial Accounting & Reporting is the most up-to-date text on the market and now, fully updated in its 9th edition, includes coverage of International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs). This market-leading text offers students a clear, well-structured and comprehensive treatment of the subject. Supported by illustrations and exercises, the book provides a strong balance of theoretical and conceptual coverage. Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and financial reporting standards. Key features Combines academic rigour with an engaging and interesting style Illustrations taken from real published accounts Excellent range of review questions Numerous exercises, varying in level of difficulty, with solutions to selected exercises Extensive references A section on the Analysis of Accounts A section on Accountability which includes Corporate Governance issues, Environmental and Social Reporting and Ethics. New features Fully updated to May 2004 Coverage of IASs including those revised under the IASB Improvement Programme Coverage of new International Financial Reporting Standards New chapters on Employee Benefits and Property, Plant and Equipment (PPE) Fully revised chapters on Group Accounts Coverage of new Corporate Governance requirements in response to recent accounting scandals in the USA and Europe and by shareholder activism. Coverage of the content of financial reports and analysis of the tension which exists between preparers, stakeholders, auditors, academic accountants and standard setters. An excellent Website accompanies this text. The site contains: An Instructor's Manual with fully worked solutions to all the exercises in the text Case studies with suggested solutions Extracts from the financial press for seminar discussion supporting the Interpretation and Accountability sections A full set of downloadable PowerPoint slides support each chapter. Financial Accounting and Reporting is the ideal core textbook for courses in financial accounting, reporting and interpretation at undergraduate and postgraduate level. It is also suitable for use on professional accounting programmes. Barry Elliott is a training consultant. He has extensive teaching experience at undergraduate, postgraduate and professional level in China, Hong Kong, New Zealand and Singapore. He has wide experience as an external examiner both in higher education and at all levels of professional education. Jamie Elliott is a Director with Deloitte & Touche. Prior to this he has lectured at university on undergraduate programmes and as an assistant professor on MBA and Executive programmes at the London Business School.