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Financial accounting and reporting / Barry Elliott and Jamie Elliott.

By: Contributor(s): Material type: TextTextPublication details: Harlow, UK : Pearson Education Limited; c2022.Edition: Twentieth EditionDescription: xxiv, 801 p. ; ill. ; 25 cmISBN:
  • 9781292399805
Other title:
  • Financial accounting & reporting
Subject(s): Additional physical formats: Online version:: Financial accounting and reportingDDC classification:
  • 657 23/eng/20211028
LOC classification:
  • HF5636 .E45 2022
Contents:
Introduction 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
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"--
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Holdings
Item type Current library Collection Call number Copy number Status Barcode
Books Books Zetech Library - Ruiru Campus General Stacks Non-fiction HF5636 .E45 2022 (Browse shelf(Opens below)) C 1 Available z012090

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

Includes bibliographical references and index.

Introduction 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

"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"--

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