埃利奥特、埃利奥特所著的《财务会计和报告(英文注释版第15版)》提供了足够的广度和深度以满足不同阶段读者的需求。教师可以使用本书来完成本科二年级、最后一年以及研究生阶段的一系列教学计划。本书的内容坚持以时俱进，响应读者的建设性意见。本书提供的教学手册包括了所有习题答案和高质量的幻灯片。

埃利奥特、埃利奥特所著的《财务会计和报告(英文注释版第15版)》旨在向读者呈现一个全面的会计准则体系及财务报告框架，以确保学生能够获得必要的会计学知识和技能。学生在对会计理论知识深入学习后不仅可以对当前的会计制度进行批判性的评价，还可以从基础理论的角度评估诸多改进性意见。本书主要包括：现行的国际会计准则（ISA）和国际财务报告准则（IFRS）；公开报告中截选的会计案例；提纲挈领的复习题；不同难度的练习题；丰富的参考文献。

《财务会计和报告(英文注释版第15版)》适合会计专业的高年级本科生、研究生以及MPAcc、企业的高级主管和财务总监等人员作为参考资料。

Part 1 Preparation of financial statements

 Chapter 1 Accounting and reporting on a cash flow basis

1.1 Introduction

1.2 Shareholders

1.3 What skills does an accountant require in respect of external reports?

1.4 Managers

1.5 What skills does an accountant require in respect of internal reports?

1.6 Procedural steps when reporting to internal users

1.7 Agency costs2

1.8 Illustration of periodic financial statements prepared under the cash flow concept to disclose realised operating cash flows

1.9 Illustration of preparation of statement of financial position

1.10 Treatment of noncurrent assets in the cash flow model

1.11 What are the characteristics of these data that make them reliable?

1.12 Reports to external users

Summary

Review questions

References

 Chapter 2 Accounting and reporting on an accrual accounting basis

2.1 Introduction

2.2 Historical cost convention

2.3 Accrual basis of accounting

2.4 Mechanics of accrual accounting adjusting cash receipts and payments

2.5 Subjective judgements required in accrual accounting adjusting cashpayments in accordance with the matching principle

2.6 Mechanics of accrual accounting the statement of financial position

2.7 Reformatting the statement of financial position

2.8 Accounting for the sacrifice of noncurrent assets

2.9 Reconciliation of cash flow and accrual accounting data

Summary

Review questions

References

 Chapter 3 Preparation of financial statements

3.1 Introduction

3.2 Preparing an internal statement of income from a trial balance

3.3 The format of statements of income for publication

3.4 Other comprehensive income

3.5 Accounting for current tax

3.6 Presentation using IAS Alternative method (Format )

3.7 The statement of financial position

3.8 Statement of changes in equity

3.9 The accounting rules for asset valuation

3.10 The explanatory notes that accompany a statement of financial position

3.11 Has prescribing the formats meant that identical transactions are reported identically?

3.12 What does an investor need in addition to the financial statements to make decisions?

3.13 ASB review of narrative reporting

3.14 What is meant by a fair view?

Summary

Review questions

References

 Chapter 4 Annual Report: additional financial statements

4.1 Introduction

4.2 The value added by segment reports

4.3 Detailed review and evaluation of IRFS Operating Segments1

4.4 IFRS meaning of ‘held for sale’

4.5 IFRS implications of classification as held for sale

4.6 Meaning and disclosure of ‘discontinued operations’

4.7 IAS events after the reporting period4

4.8 Related party disclosures

Summary

Review questions

References

 Chapter 5 Statements of cash flows

5.1 Introduction

5.2 Development of statements of cash flows

5.3 Applying IAS (revised) Statements of Cash Flows

5.4 Step approach to preparation of a statement of cash flowsindirect method

5.5 Statement of cash flowsdirect method

5.6 Additional notes required by IAS

5.7 Analysing statements of cash flows

5.8 Critique of cash flow accounting

5.9 Summary proposal for change in presentation of the financial statements

Summary

Review questions

References

Part 2 Income and asset value measurement systems

Part 3 Regulatory framework – an attempt to achieve uniformity

Part 4 Statement of financial positionequity, liability and asset measurement and disclosure

Part 5 Consolidated accounts

Part 6 Interpretation