Financial Accounting and Reporting, 21st edition provides a complete overview of this demanding subject, equipping you with the knowledge to understand, prepare and critically discuss IFRS-compliant financial statements with reference to the wider context and practice of financial reporting. By covering technical areas using step-by-step worked examples, and drawing out the commercial implications, this comprehensive and detailed textbook can become a companion to your modules in financial accounting and reporting across more than one stage of your course. Including both theoretical principles and up-to-date practical applications of international standards, this textbook provides you with a foundation to develop the skills you need to advance your career. Pair this text with MyLab® Accounting MyLab Accounting is the teaching and learning resource available to support this title. It combines trusted author content with quizzes and assessments, and supportive self-study capabilities. The MyLab for this edition includes over 1575 auto-graded questions for students to attempt, a new-look style of homework assignment, new videos and more. MyLab Accounting is not included with this title. If you would like to purchase both the physical textbook and MyLab Accounting (which also comes with the eBook), search for: 9781292471129 Financial Accounting and Reporting 21st Edition 'MyLab Package' which consists of: • Print textbook • ETextbook • MyLab Accounting Students, MyLab should only be purchased when required by an instructor. If MyLab is a recommended/ mandatory component of the course, please check with your instructor for the correct ISBN. Instructors, contact your Pearson representative for more information.
PART 1 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 Accountability
3 Corporate governance
4 Ethical behaviour and implications for accountants
5 Integrated reporting: sustainability, environmental and social
PART 3 Preparation of internal and published financial statements
6 Preparation of financial statements of profit or loss and other comprehensive income, changes in equity and financial position
7 Annual report: additional financial disclosures
8 Statements of cash flows
9 Accounting for price-level changes
PART 4 Regulatory framework - an attempt to achieve uniformity
10 Financial reporting - evolution of global standards
11 Concepts - evolution of an international conceptual framework
PART 5 Accounting for the elements of the financial statements
12 Share capital, distributable profits and reduction of capital
13 Property, plant and equipment (PPE)
14 Intangible assets
15 Inventories
16 Liabilities
17 Leasing
18 Revenue recognition
19 Taxation in company accounts
20 Employee benefits
21 Financial instruments
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 profit or loss, 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
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