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Financial Accounting and Reporting, 19th edition

Published by Pearson (June 28, 2019) © 2019

  • Barry Elliott Consultant
  • Jamie Elliott Consultant
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For second year Financial Accounting modules or modules on Financial Reporting on undergraduate and MBA courses. Available with MyLab Accounting 

‘Well-structured, informative, and enriched with relevant examples. The coverage of established and contemporary issues within financial accounting and reporting is comprehensive.'

Dr Chloe Wu, Lecturer and Assistant Professor in Accounting and Finance, University of Leeds

Gain a comprehensive understanding of financial accounting and reporting, and learn to prepare and discuss financial statements

The 20th edition of Financial Accounting and Reporting by Jamie Elliott and Barry Elliott provides a comprehensive overview of financial accounting and reporting, equipping you with the knowledge to prepare and critically discuss IFRS compliant financial statements, and introducing you to the commercial issues surrounding these. Now with enhanced coverage of interpretation of financial statements, ethical issues and accountability, the authors provide essential knowledge for advancing your studies and career. 

Key features 

  • Exercises of varying difficulty including questions from past exam papers of professional accounting bodies 
  • Illustrations taken from real-world international company reports and accounts, which have been updated for this edition and help to demonstrate the applications of key principles in the life of real companies 
  • Up-to-date content including new material on accountability, sustainability, ethical problems and the future of audit services  
  • Includes the latest accounting standards set out in the IFRS, IAS and the Conceptual Framework for Financial Reporting, plus a discussion of the proposed IFRS on General Presentation and Disclosure 
  • Improved flow of topics and revised explanations makes the text even easier to follow and use 

Instructors, pair this text with MyLab Accounting

By combining trusted author content with digital tools and a flexible platform, MyLab™ personalises the learning experience and improves results for each student. MyLab Accounting has been expanded for this edition to better align with feedback received from accounting course leaders and now includes over 1600 questions that can be assigned to students, including more exercises on accounts preparation for group accounts.  


Pearson, the world's learning company. 

  • 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 PREPARATION OF INTERNAL AND PUBLISHED FINANCIAL STATEMENTS
  • 3 Preparation of financial statements of comprehensive income, changes in equity and financial position
  • 4 Annual Report: additional financial disclosures
  • 5 Statements of cash flows
  • Part 3 REGULATORY FRAMEWORK – AN ATTEMPT TO ACHIEVE UNIFORMITY
  • 6 Financial reporting – evolution of global standards
  • 7 Concepts – evolution of an international conceptual framework
  • 8 Ethical behaviour and implications for accountants
  • Part 4 INCOME AND ASSET VALUE MEASUREMENT SYSTEMS
  • 9 Income and asset value measurement: an economist’s approach
  • 10 Accounting for price-level changes
  • 11 Revenue recognition
  • Part 5 STATEMENT OF FINANCIAL POSITION – EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE
  • 12 Share capital, distributable profits and reduction of capital
  • 13 Liabilities
  • 14 Financial instruments
  • 15 Employee benefits
  • 16 Taxation in company accounts
  • 17 Property, plant and equipment (PPE)
  • 18 Leasing
  • 19 Intangible assets
  • 20 Inventories
  • 21 Construction contracts
  • 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 income, 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
  • 30 An introduction to digital financial reporting
  • Part 8 ACCOUNTABILITY
  • 31 Corporate governance
  • 32 Integrated reporting: sustainability, environmental and social

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