|
| Category |
FINANCIAL STATEMENTS
ACCOUNTING
|
|
| Abstract |
CONTENTS: PREFACE -- PUBLISHER'S ACKNOWLEDGEMENTS -- INTRODUCTION TO ACCOUNTING ON A CASH FLOW AND ACCRUAL ACCOUNTING BASIS -- ACCOUNTING AND REPORTING ON A CASH FLOW BASIS -- ACCOUNTING AND REPORTING ON AN ACCRUAL ACCOUNTING BASIS -- PREPARATION OF INTERNAL AND PUBLISHED FINANCIAL STATEMENTS -- PREPARATION OF FINANCIAL STATEMENTS OF COMPREHENSIVE INCOME, CHANGES IN EQUITY AND FINANCIAL POSITION -- ANNUAL REPORT: ADDITIONAL FINANCIAL DISCLOSURES -- STATEMENTS OF CASH FLOWS -- REGULATORY FRAMEWORK - AN ATTEMPT TO ACHIEVE UNIFORMITY -- FINANCIAL REPORTING - EVOLUTION OF GLOBAL STANDARDS -- CONCEPTS : EVOLUTION OF AN INTERNATIONAL CONCEPTUAL FRAMEWORK -- ETHICAL BEHAVIOUR AND IMPLICATIONS FOR ACCOUNTANTS -- INCOME AND ASSET VALUE MEASUREMENT SYSTEMS -- INCOME AND ASSET VALUE MEASUREMENT : AN ECONOMIST'S APPROACH -- ACCOUNTING FOR PRICE-LEVEL CHANGES -- REVENUE RECOGNITION -- STATEMENT OF FINANCIAL POSITION - EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE -- SHARE CAPITAL, DISTRIBUTABLE PROFITS AND REDUCTION OF CAPITAL -- LIABILITIES -- FINANCIAL INSTRUMENTS -- EMPLOYEE BENEFITS -- TAXATION IN COMPANY ACCOUNTS -- PROPERTY, PLANT AND EQUIPMENT (PPE) -- LEASING -- INTANGIBLE ASSETS -- INVENTORIES -- CONSTRUCTION CONTRACTS -- CONSOLIDATED ACCOUNTS -- ACCOUNTING FOR GROUPS AT THE DATE OF ACQUISITION -- PREPARATION OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AFTER THE DATE OF ACQUISITION -- PREPARATION OF CONSOLIDATED STATEMENTS OF INCOME, CHANGES IN EQUITY AND CASH FLOWS -- ACCOUNTING FOR ASSOCIATES AND JOINT ARRANGEMENTS -- INTRODUCTION TO ACCOUNTING FOR EXCHANGE DIFFERENCES -- INTERPRETATION -- EARNINGS PER SHARE -- REVIEW OF FINANCIAL STATEMENTS FOR MANAGEMENT PURPOSES -- ANALYSIS OF PUBLISHED FINANCIAL STATEMENTS -- AN INTRODUCTION TO DIGITAL FINANCIAL REPORTING -- ACCOUNTABILITY -- CORPORATE GOVERNANCE -- INTEGRATED REPORTING SUSTAINABILITY - ENVIRONMENTAL AND SOCIAL -- INDEX.
|
| ISBN |
9781292162409
|
| Author(s) |
ELLIOTT, BARRY
,
ELLIOTT, JAMIE
|
| Credits |
|
| Edition |
18TH ED.
|
| Year |
2017
|
| Publisher |
PEARSON
|
| Type |
BOOK
|
| Keywords |
|
| Language |
English |
| Collation |
XXVIII, 873 P. ; 25 CM.
|
|
25 Zannettos Str., Ayios Andreas, 1100 Nicosia
+357 22778475
info@cim.ac.cy