Financial Accounting and Reporting MyAccounting. Lab Pack

Preface and acknowledgements Guided tour of MyAccountingLab Part 1 INCOME AND ASSET VALUE MEASUREMENT SYSTEMS 1 Accounting and reporting on a cash flow basis 2 Accounting and reporting on an accrual accounting basis 3 Income and asset value measurement: an economist's approach 4 Accounting for price-level changes Part 2 REGULATORY FRAMEWORK AN ATTEMPT TO ACHIEVE UNIFORMITY 5 Financial reporting evolution of global standards 6 Concepts evolution of a global conceptual framework 7 Ethical behaviour and implications for accountants 8 Preparation of statements of comprehensive income and financial position 9 Annual Report: Additional financial statements Part 3 STATEMENT OF FINANCIAL POSITION EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE 10 Share capital, distributable profits and reduction of capital 11 Off balance sheet finance 12 Financial instruments 13 Employee benefits 14 Taxation in company accounts 15 Property, plant and equipment (PPE) 16 Leasing 17 R goodwill and intangible assets; brands 18 Inventories 19 Construction contracts Part 4 CONSOLIDATED ACCOUNTS 20 Accounting for groups at the date of acquisition 21 Preparation of consolidated statements of financial position after the date of acquisition 22 Preparation of consolidated statements of comprehensive income and consolidated statements of changes in equity 23 Accounting for associates and joint ventures 24 Accounting for the effects of changes in foreign exchange rates under IAS 21 Part 5 INTERPRETATION 25 Earnings per share 26 Statements of cash flows 27 Review of financial ratio analysis 28 Analytical analysis the selective use of ratios 29 An introduction to financial reporting on the Internet Part 6 ACCOUNTABILITY 30 Corporate governance 31 Sustainability environmental and social reporting Appendix: Outline solutions to selected exercises Index

Barry Elliott is a training consultant. He has extensive teaching experience at undergraduate, postgraduate and professional levels 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.