Financial Accounting and Reporting
Aims to provide students with the skills to prepare and analyze company-only and consolidated financial statements. It also offers a theoretical underpinning for asset valuation and income determination, and encourages awareness of the limitations of conventional financial statements.
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| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London
Prentice Hall
1993
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| Subjects: | |
| Online Access: | Click Here to View Status and Holdings. |
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| LEADER | 00000cam#a2200000#i#4501 | ||
|---|---|---|---|
| 001 | wils-070636 | ||
| 005 | 201977102142 | ||
| 008 | 230913t19931993-UK ### ##001 ##eng#D | ||
| 020 | # | # | |a 0133221245 |q paperback |
| 020 | # | # | |a 9780133221244 |q paperback |
| 040 | # | # | |a UiTM |b eng |d UiTM |e rda |
| 041 | 0 | # | |a eng |
| 090 | 0 | 0 | |a HF5681.B2 |b E45 1993 |
| 100 | 1 | # | |a Elliott, Barry |e author |
| 245 | 1 | 0 | |a Financial Accounting and Reporting |c Barry Elliott, Jamie Elliott |
| 246 | 1 | 4 | |a Financial Accounting & Reporting |
| 264 | # | 1 | |a London |b Prentice Hall |c 1993 |
| 264 | # | 4 | |c ©1993 |
| 300 | # | # | |a xviii, 639 pages |b illustrations |c 24 cm |
| 336 | # | # | |a text |2 rdacontent |
| 337 | # | # | |a unmediated |2 rdamedia |
| 338 | # | # | |a volume |2 rdacarrier |
| 504 | # | # | |a Includes bibliographical references (pages 632) and index |
| 505 | 0 | # | |a Part 1 Income and asset value measurement systems: transactions recorded and reported on a cash flow basis; transactions recorded and reported on an accrual accounting basis; income and asset value measurement - an economist's approach; changing price levels - the developing concepts; shifting the price levels and accountancy reporting. Part 2 Regulatory framework: published accounts of listed public companies; accounting standards. Part 3 Profit and loss: taxation in accounts; earnings per share; accounting for groups of companies at date of acquisition; accounting for fixed asset investments. Part 4 Consolidated accounts: tangible fixed assets and depreciation; tangible fixed assets (not owned) - lessee; tangible fixed assets (not owned) - lessor; intangible assets; goodwill; brands; stocks and long-term contracts. Part 5 Interpretation: funds-flow and cash-flow statements; analysis - profit and loss account and balance sheet; a review of financial ratio analysis; analysis - profit and loss account and balance sheet; trend analysis and multivariate analysis. Part 6 Accountability: accountability of directors and auditors. |
| 520 | # | # | |a Aims to provide students with the skills to prepare and analyze company-only and consolidated financial statements. It also offers a theoretical underpinning for asset valuation and income determination, and encourages awareness of the limitations of conventional financial statements. |
| 650 | # | 0 | |a Financial statements |x Accounting |
| 650 | # | 0 | |a Corporations |x Accounting |
| 700 | 1 | # | |a Elliot, Jamie |e author |
| 856 | 4 | 0 | |z Click Here to View Status and Holdings. |u https://opac.uitm.edu.my/opac/detailsPage/detailsHome.jsp?tid=070636 |
| 964 | # | # | |c BOK |d 01 |
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Financial Accounting and Reporting