"The fully updated International Edition of Elliott and Elliott's market-leading 'Financial Accounting and Reporting' uses the latest International Accounting Standards as its framework. It offers a unique balance of theoretical and conceptual coverage with up-to-date practical applications and illustrations taken from real world international company reports and accounts. The text is ideal for any undergraduate student doing a second le ..."
"The focus of this text is the theoretical and conceptual underpinnings of financial accounting and reporting, and their practical application and limitations. It provides a framework for understanding and evaluating the tensions between theory and practice. This edition has been updated for regulatory changes, and includes material new to this edition, and improved teaching, learning and assessment features."