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Financial accounting and reporting / Barry Elliott and Jamie Elliott.

By: Elliott, Barry [author.]Contributor(s): Elliott, Jamie [author.]Material type: Text

TextPublication details: Hoboken, NJ : Pearson, c2022Edition: Twentieth EditionDescription: xxiv, 801 pages ; 25 cmOther title: Financial accounting & reportingSubject(s): ACCOUNTING | FINANCIAL STATEMENTSDDC classification: 657 LOC classification: HF 5636 E45 2022

Contents:

Part 1 : Introduction to Accounting on a Cash Flow and Accrual Accounting Basis. -- Part 2 : Preparation of Internal and Published Financial Statements. -- Part 3 : Regulatory Framework – An Attempt to Achieve Uniformity. -- Part 4 : Statement of Financial Position – Equity, Liability and Asset Measurement and Disclosure. -- Part 5 : Consolidated Accounts. -- Part 6 : Interpretation. -- Part 7 : 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	Home library	Collection	Shelving location	Call number	Status	Date due	Barcode
Books	NU Fairview College LRC	NU Fairview College LRC	School of Business and Accountancy	General Circulation	GC HF 5636 E45 2022 (Browse shelf(Opens below))	Available		NUFAI000005693

Revised edition of the authors's Financial accounting and reporting, [2019]

Includes bibliographical references and index.

"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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