Solution Manuals For Financial Accounting and Reporting, 19th Edition Mr Barry Elliott

Description

Table of Contents

Preface

Part

INTRODUCTION TO ACCOUNTING ON A CASH FLOW AND

ACCRUAL ACCOUNTING BASIS

1 Accounting and reporting on a cash flow basis

2 Accounting and reporting on an accrual accounting basis

Part 2

PREPARATION OF INTERNAL AND PUBLISHED FINANCIAL

STATEMENTS

3 Preparation of financial statements of comprehensive income,

changes in equity and financial position

4 Annual Report: additional financial disclosures

5 Statements of cash flows

Part 3

REGULATORY FRAMEWORK – AN ATTEMPT TO ACHIEVE

UNIFORMITY

6 Financial reporting – evolution of global standards

7 Concepts – evolution of an international conceptual framework

8 Ethical behaviour and implications for accountants

Part 4

INCOME AND ASSET VALUE MEASUREMENT SYSTEMS

9 Income and asset value measurement: an economist’s approach

10 Accounting for price-level changes

11 Revenue recognition

Part 5

STATEMENT OF FINANCIAL POSITION – EQUITY,

LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE

12 Share capital, distributable profits and reduction of capital

13 Liabilities

14 Financial instruments

15 Employee benefits

16 Taxation in company accounts

17 Property, plant and equipment (PPE)

18 Leasing

19 Intangible assets

20 Inventories

21 Construction contracts

Part 6

CONSOLIDATED ACCOUNTS

22 Accounting for groups at the date of acquisition

23 Preparation of consolidated statements of financial

position after the date of acquisition

24 Preparation of consolidated statements of income,

changes in equity and cash flows

25 Accounting for associates and joint arrangements

26 Introduction to accounting for exchange differences

Part 7

INTERPRETATION

27 Earnings per share

28 Review of financial ratio analysis

29 Analysis of published financial statements

30 An introduction to digital financial reporting

Part 8

ACCOUNTABILITY

31 Corporate governance

32 Integrated reporting: sustainability, environmental and social

Index