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关键词：
Financial Accounting, Reporting and Analysis: International Edition
书目信息
ISBN：
9780273646921（13位）
中图分类号：
F23
杜威分类号：
中文译名：
财务会计，报告与分析：国际版
作者：
Elliott / Elliott
编者：
语种：
English
出版信息
出版社：
Prentice Hall
出版地：
出版年：
2006
版本：
版本类型：
原版
丛书题名：
卷期：
文献信息
关键词：
Accounting
前言：
摘要：
内容简介：
This new text by Elliott and Elliott is based on their market-leading book Financial Accounting and Reporting but uses International Accounting Standards as its framework. It offers a balance of theoretical and conceptual coverage with up-to-date practical applications and illustrations taken from real company reports and accounts.
目次：
PART ONE - INCOME AND ASSET VALUE MEASUREMENT SYSTEMS 1 Accounting and reporting on a cash flow basis 2 Accounting and reporting on an accruals basis 3 Income and asset value measurement: an economist's approach 4 Changing price levels: the developing approach 5 Changing price levels: financial reporting practice PART TWO - REGULATORY FRAMEWORK 6 International reporting and interpretation 7 Conceptual framework 8 Published accounts of companies 9 Preparation of published accounts 10 Cash flow statements PART THREE - BALANCE SHEET - LIABILITIES 11 Share capital, capital maintenance and distribute profits 12 Reduction of share capital 13 Off balance sheet finance and capital instruments 14 Employee Benefits 15 Taxation in company accounts PART FOUR - BALANCE SHEET ASSETS 16 Property, Plant and Equipment 17 Leases 18 R & D; goodwill and intangible assets; brands 19 Inventories 20 Construction contracts PART FIVE - CONSOLIDATED ACCOUNTS 21 Accounting for groups at sate of acquisition 22 Preparation on consolidated balance sheets after date of acquisition 23 Preparation of consolidated income statements 24 Accounting for associated companies 25 Accounting for unitings of interest 26 Accounting for the effects of changes in foreign exchange rates 27 Review of financial ratio analysis 28 Trend analysis and multivariate analysis 29 Earnings per share 30 Corporate governance 31 Ethics Appendix: Outline solutions to selected exercises Index
附录：
全文链接：
读者对象：
实体信息
页码：
824
装帧：
Paper
尺寸：
其它形态细节：
其它信息
原价：
USD
120.0000
原版ISBN：
其它ISBN：
图书特色：
书评：
扩展信息
Isbn：
0273646923
issue：
2006JC02
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