Financial Accounting and Reporting

Now revised annually to reflect the frequent changes in accounting regulation, Financial Accounting and Reporting by Elliott and Elliott has become a leading text in its field. It provides thorough coverage of the theoretical and conceptual underpinnings of financial accounting and reporting, whilst illustrating their practical application and limitations. The text has been fully revised and updated to reflect the current changes in both mandatory and voluntary regulation. Key features of the text: Comprehensive coverage Illustrations taken from real published accounts Excellent range of review questions Exercises of varying difficulty with solutions to selected exercises provided at the back of the book Extensive references New to the sixth edition: Fully updated to May 2001 to cover the latest ASB pronouncements New chapter on Inflation Accounting, combining existing chapters 4 and 5. Chapter 6 Conceptual Framework includes FRS 18 Accounting Policies Coverage of FRED 22 Revision of FRS 3 'Reporting Financial Performance' Chapter 8 Preparation of Published Accounts has been expanded to include FRS 8 Related party disclosures, SSAP 17 Accounting for post balance sheet events and FRS 12 Provisions, Contingent Liabilities and Contingent Assets New Chapter 12 covering FRS 17 Retirement Benefits Chapter 13 has been revised to include FRS 19 Deferred Tax Teacher's Manual available to lecturers Recommended reading by Association of Certified Accountants Chartered Institute of Bankers Chartered Institute of Public Finance and Accountancy Chartered Institute of Management Accountants Institute of Chartered Secretaries and Administrators Association of Financial Controllers and Administrators Institute of Cost and Executive Accountants Financial Accounting & Reporting 6th edition, is the ideal core textbook for courses in financial accounting, reporting and interpretation at second and final year 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 at universities in the UK and has also taught in China, Hong Kong, New Zealand and Singapore. He has wide experience as an external examiner both in higher education, 'A' level and at all levels of professional education. Jamie Elliott is a senior manager with Deloitte & Touche. Prior to this he was a Lecturer in accounting at the University of Southampton and an assistant professor teaching on MBA and Executive programmes at the London Business School.Elliott, Barry is the author of 'Financial Accounting and Reporting' with ISBN 9780273655589 and ISBN 0273655582.