Financial accounting and reporting (Record no. 10990)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02370nam a2200265 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9781292399805 |
| Terms of availability | TZS 152,116/= |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9781292409092 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 1292409096 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MUL |
| Language of cataloging | eng. |
| Description conventions | AACR |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.03 ELL |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Elliot, James |
| 245 ## - TITLE STATEMENT | |
| Title | Financial accounting and reporting |
| Statement of responsibility, etc | / Jamie Elliott and Barry Elliott |
| 250 ## - Edition Statement | |
| Edition statement | 20th ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | London : |
| Name of publisher | Pearson education limited, |
| Year of publication | c2022. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | xxiv, 801 p.; |
| Dimensions | 27 cm. |
| Other physical details | ill. ; |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes index ( p.792 - p.801). |
| 505 ## - Formatted Contents | |
| Formatted contents note | PART 1 INTRODUCTION TO ACCOUNTING ON A CASH FLOW AND ACCRUAL ACCOUNTING BASIS Accounting and reporting on a cash flow basisAccounting and reporting on an accrual accounting basis PART 2 PREPARATION OF INTERNAL AND PUBLISHED FINANCIAL STATEMENTS Preparation of financial statements of profit or loss and other comprehensive income, changes in equity and financial positionAnnual report: additional financial disclosuresStatements of cash flowsAccounting for price-level changes PART 3 REGULATORY FRAMEWORK – AN ATTEMPT TO ACHIEVE UNIFORMITY Financial reporting – evolution of global standardsConcepts – evolution of an international conceptual frameworkRevenue recognition PART 4 STATEMENT OF FINANCIAL POSITION – EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE Share capital, distributable profits and reduction of capitalLiabilitiesFinancial instrumentsEmployee benefitsTaxation in company accountsProperty, plant and equipment (PPE)LeasingIntangible assetsInventoriesConstruction contracts PART 5 CONSOLIDATED ACCOUNTS Accounting for groups at the date of acquisitionPreparation of consolidated statements of financial position after the date of acquisitionPreparation of consolidated statements of profit or loss, changes in equity and cash flowsAccounting for associates and joint arrangementsIntroduction to accounting for exchange differences PART 6 INTERPRETATION Earnings per shareReview of financial ratio analysisAnalysis of published financial statements PART 7 ACCOUNTABILITY Corporate governanceEthical behaviour and implications for accountantsIntegrated reporting: sustainability, environmental and social |
| 546 ## - LANGUAGE NOTE | |
| Language note | eng |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Accountancy |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Regulatory framework |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Financial statement |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Elliott, Barry |
| 942 ## - ADDED ENTRY ELEMENTS | |
| Item type | Book |
No items available.