000			02370nam a2200265 4500
005			20250611054815.0
020			_a 9781292399805 _cTZS 152,116/=
020			_a9781292409092
020			_a 1292409096
040			_aMUL _beng. _eAACR
082			_a657.03 ELL
100			_aElliot, James
245			_aFinancial accounting and reporting _c/ Jamie Elliott and Barry Elliott
250			_a20th ed.
260			_aLondon : _b Pearson education limited, _cc2022.
300			_axxiv, 801 p.; _c27 cm. _bill. ;
504			_aIncludes index ( p.792 - p.801).
505			_aPART 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			_aeng
650			_aAccountancy
650			_aRegulatory framework
650			_aFinancial statement
700			_a Elliott, Barry
942			_cBK
999			_c10990 _d10990