Publisher's Synopsis
Increased globalisation and the need to compete on equal terms for global capital has highlighted the need for greater harmonisation of financial reporting throughout the world, so that capital markets can operate efficiently. It is clear that International Standards are going to play an important role in achieving this.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. Key features: *Comprehensive and up-to-date coverage of financial accounting, including new chapters on employee benefits, consolidated accounts and corporate governance.;*Illustrations taken from real published accounts to demonstrate the practical application and limitations of the subject *Excellent range of review questions for use in seminars or for revision purposes *Exercises of varying difficulty with solutions to selected exercises provided at the back of the book *Extensive references included a the end of each chapter It is the ideal core textbook for financial accounting, reporting and interpretation at second and final year undergraduate and postgraduate level. It is also suitable for use on professional accounting programmes. Barry Elliott is a training consultant. He has extensive teaching experience at undergraduate, postgraduate and professional level at universities in the UK and has also taught in China, Hong Kong, New Zealand and Singapore. He has wide experience as an external examiner both in higher education, 'A' level and at all levels of professional education. Jamie Elliott is a senior manager with Deloitte & Touche. Prior to this he was a Lecturer in accounting at the University of Southampton and an assistant professor teaching on MBA and Executive programmes at the London Business School.
