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13th AND EDITION International Financial Reporting ...

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.

l Fully updated to May 2009 l Updated coverage of International Financial Reporting Standards Accounts and Accountability chapters l questions and exercises l Includes more examples of extracts from real financial reports l Fully supported by a comprehensive set of multiple-choice questions online, Barry Elliott is a training consultant.

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1 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.

2 Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and Financial Reporting features l Combines academic rigour with an engaging and accessible style l Coverage of International Financial Reporting Standards l Illustrations taken from real published accounts l Excellent range of review questions l Numerous exercises, varying in level of difficulty, with solutions where applicable l Extensive references l A section on the Analysis of Accounts l A section on Accountability includes Corporate Governance issues.

3 Sustainability - environmental and social Reporting and EthicsNew features for this editionl Fully updated to May 2009 l Updated coverage of International Financial Reporting Standards l Substantial revisions to Analysis of Accounts and Accountability chapters l Selected chapters include new additional questions and exercises l Includes more examples of extracts from real Financial reports l Fully supported by a comprehensive set of multiple-choice questions online, covering all parts of the Elliott is a training consultant. He has extensive teaching experience at undergraduate, postgraduate and professional level in China, Hong Kong, New Zealand and Singapore.

4 He haswide experience as an external examiner both in higher education and at all levels of professional Elliott is a Director with Deloitte & Touche. Prior to this he has lectured at university on undergraduate degree programmes and as an assistant professor on MBA and Executive programmes at the London Business image alamy 18/7/09 14:12:16 Financial Accounting and 13/7/09 11:24 Page i We work with leading authors to develop thestrongest educational materials in business and financebringing cutting-edge thinking and best learningpractice to a global a range of well-known imprints, includingFinancial Times Prentice Hallwe craft high quality print and electronic publications which helpreaders to understand and apply their content, whether studying or at find out more about the complete range of ourpublishing, please visit us on the World Wide Web 13/7/09 11.

5 24 Page ii Financial Accounting and ReportingTHIRTEENTH EDITIONB arry Elliott and Jamie 13/7/09 11:24 Page Pearson Education LimitedEdinburgh GateHarlowEssex CM20 2 JEEnglandand Associated Companies throughout the worldVisit us on the World Wide Web published 1993 Second EDITION 1996 Third EDITION 1999 Fourth EDITION 2000 Fifth EDITION 2001 Sixth EDITION 2002 Seventh EDITION 2003 Eighth EDITION 2004 Ninth EDITION published 2005 Tenth EDITION published 2006 Eleventh EDITION published 2007 Twelfth EDITION published 2008 Thirteenth EDITION published 2009 Prentice Hall International UK Limited 1993, 1999 Pearson Education Limited 2000.

6 2009 The rights of Barry Elliott and Jamie Elliott to be identified as authors of thiswork have been asserted by them in accordance with the Copyright, Designsand Patents Act rights reserved. No part of this publication may be reproduced, stored in aretrieval system, or transmitted in any form or by any means, electronic,mechanical, photocopying, recording or otherwise, without either the priorwritten permission of the publisher or a licence permitting restricted copyingin the United Kingdom issued by the Copyright Licensing Agency Ltd, SaffronHouse, 6 10 Kirby Street, London EC1N trademarks used herein are the property of their respective owners.

7 Theuse of any trademark in this text does not vest in the author or publisher anytrademark ownership rights in such trademarks, nor does the use of suchtrademarks imply any affiliation with or endorsement of this book by : 978-0-273-72332-5 British Library Cataloguing-in-Publication DataA catalogue record for this book is available from the British LibraryLibrary of Congress Cataloging-in-Publication Data1098765432113 12 11 10 09 Typeset in 10/12 Ehrhardt MT by 35 Printed by Ashford Colour Press Ltd., GosportThe publisher s policy is to use paper manufactured from sustainable 13/7/09 11:24 Page Preface and acknowledgementsxxiGuided tour of MyAccountingLabxxviPart 1 INCOME AND ASSET VALUE MEASUREMENT SYSTEMS11 Accounting and Reporting on a cash flow basis32 Accounting and Reporting on an accrual accounting basis223 Income and asset value measurement.

8 An economist s approach404 Accounting for inflation59 Part 2 REGULATORY FRAMEWORK AN ATTEMPT TO ACHIEVEUNIFORMITY995 Financial Reporting evolution of the regulatory framework in the UK1016 Financial Reporting evolution of International standards1377 Conceptual framework1588 Published accounts of companies1849 Preparation of published accounts229 Part 3 STATEMENT OF Financial POSITION EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE25510 Share capital, distributable profits and reduction of capital25711 Off balance sheet finance28212 Financial instruments31713 Employee benefits34214 Taxation in company accounts37315 Property, plant and equipment (PPE)40216 Leasing43617 R&D; goodwill and intangible assets.

9 Brands45718 Inventories49819 Construction contracts524 Brief 13/7/09 11:24 Page Part 4 CONSOLIDATED ACCOUNTS54320 Accounting for groups at the date of acquisition54521 Preparation of consolidated statements of Financial position after the date of acquisition56222 Preparation of consolidated statements of comprehensive income and consolidated statements of changes in equity57523 Accounting for associates and joint ventures59124 Accounting for the effects of changes in foreign exchange rates under IAS 21611 Part 5 INTERPRETATION62525 Earnings per share62726 Statements of cash flows65427 Review of Financial ratio analysis68028 Trend

10 Analysis and multivariate analysis72429 An introduction to Financial Reporting on the Internet770 Part 6 ACCOUNTABILITY78330 Corporate governance78531 Sustainability environmental and social reporting83832 Ethics for accountants884 Appendix: Outline solutions to selected exercises907 Index913vi Brief 13/7/09 11:24 Page Preface and acknowledgementsxxiGuided tour of MyAccountingLabxxviPart 1 INCOME AND ASSET VALUE MEASUREMENT SYSTEMS11 Accounting and Reporting on a cash flow skills does an accountant require in respect of external reports? skills does an accountant require in respect of internal reports?


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