“ Genre: Encyclopedias / Reference „
Financial Accounting and reporting By Barry and Jamie Elliott, published by Prentice Hall (ISBN 0-13-357733-3). This is a degree level accountancy book which is used in both accountancy degree as well as business degrees, the level of the content also makes it sutable for some postgraduate studies and professional accountancy student. The book gives a good in depth explanation of the legal and regulatory framework that the accounting system in the United Kingdom. Each of the subjects considered is explained very clearly in easy to understand language whilst still managing to take the topic to an advanced level, aided by way numerous examples where the calculations are broken down to aid student understanding. Included in the book are FRS's, SSAP's and statutes as well as topics such as environmental accounting and off balance sheet finance. This is an all round book suitable for anyone who is studying the regulatory side of accounting.