Transcription of 13th AND EDITION International Financial Reporting ...
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BARRY ELLIOTT AND JAMIE ELLIOTTFINANCIALACCOUNTINGANDREPORTING13 th EditionFINANCIAL ACCOUNTINGAND REPORTINGELLIOTT AND ELLIOTT Financial Accounting & Reporting is the most up-to-date text on the market. Now fully updated in its 13th EDITION , it includes extensive 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.
Summary 86 Review questions 87 Exercises 88 References 97 Bibliography 97 Part 2 REGULATORY FRAMEWORK – AN ATTEMPT TO ACHIEVE UNIFORMITY 99 5 Financial reporting – evolution of the regulatory framework in the UK 101 5.1 Introduction 101 5.2 Mandatory regulations 101 5.3 Arguments in support of standards 105 5.4 Arguments against standards …
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