(2005). International reporting and interpretation.
In: Elliott, B.E. and Elliott, J. eds.
Financial accounting and reporting.
Prentice Hall, pp. 756–788.
Revised annually, "Financial Accounting & Reporting" is the most up-to-date text on the market and now, fully updated in its 10th edition, includes coverage of International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs). This market-leading text offers students a clear, well-structured and comprehensive treatment of the subject. Supported by illustrations and exercises, the book provides a strong balance of theoretical and conceptual coverage. Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and financial reporting methods. The key features are: combines academic rigour with an engaging and accessible style; coverage of International Financial Reporting Standards; illustrations taken from real published accounts; excellent range of review questions; numerous exercises, varying in level of difficulty, with solutions where applicable; extensive references; a section on the Analysis of Accounts; and a section on Accountability which includes Corporate Governance issues, Environmental and Social Reporting and Ethics. The new features include: fully updated to May 2005; updated coverage of IASs; includes a new chapter 'An Introduction to Financial Reporting on the Internet'; more examples are included of extracts from real annual reports; and an accessible new 2-colour design. Barry Elliott is a training consultant. He has extensive teaching experience at undergraduate, postgraduate and professional level in China, Hong Kong, New Zealand and Singapore. He has wide experience as an external examiner both in higher education and at all levels of professional education. Jamie Elliott is a Director with Deloitte & Touche. Prior to this he has lectured at university on undergraduate degree programmes and as an assistant professor on MBA and Executive programmes at the London Business School.
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