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Financial Accounting and Reporting ,14th Edition



Financial Accounting and Reporting ,14th Edition PDF

Author: Barry Elliott and Jamie Elliott

Publisher: Financial Times Management

Genres:

Publish Date: December 3, 2010

ISBN-10: 0273744534

Pages: 897

File Type: PDF

Language: English

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Book Preface

Our objective is to provide a balanced and comprehensive framework to enable students to acquire the requisite knowledge and skills to appraise current practice critically and to evaluate proposed changes from a theoretical base. To this end, the text contains:

● current IASs and IFRSs;
● illustrations from published accounts;
● a range of review questions;
● exercises of varying difficulty;
● extensive references.

Outline solutions to selected exercises can also be found on the Companion Website (www.pearsoned.co.uk/elliott-elliott).

We have assumed that readers will have an understanding of financial accounting to a foundation or first-year level, although the text and exercises have been designed on the basis that a brief revision is still helpful.

Lecturers are using the text selectively to support a range of teaching programmes for second-year and final-year undergraduate and postgraduate programmes. We have therefore attempted to provide subject coverage of sufficient breadth and depth to assist selective use. The text has been adopted for financial accounting, reporting and analysis modules on:

● second-year undergraduate courses for Accounting, Business Studies and Combined Studies;
● final-year undergraduate courses for Accounting, Business Studies and Combined Studies;
● MBA courses;
● specialist MSc courses; and
● professional courses preparing students for professional accountancy examinations.

Changes to the fourteenth edition
Accounting standards

UK listed companies, together with those non-listed companies that so choose, have applied international standards from January 2005.

For non-listed companies that choose to continue to apply UK GAAP, the ASB has stated its commitment to progressively bringing UK GAAP into line with international standards.

For companies currently applying FRSSE, this will continue. The IASB issued IFRS for SMEs in 2009.


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