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FINANCIAL
ACCOUNTING AND
REPORTING
BARRY ELLIOTT
JAMIE ELLIOTT




EIGHTEENTH EDITION

, Financial Accounting and Reporting
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At Pearson, we have a simple mission: to help people
make more of their lives through learning.

We combine innovative learning technology with trusted
content and educational expertise to provide engaging
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and effective learning experiences that serve people
wherever and whenever they are learning.

From classroom to boardroom, our curriculum materials, digital
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learning tools and testing programmes help to educate millions
of people worldwide – more than any other private enterprise.

Every day our work helps learning flourish, and
wherever learning flourishes, so do people.
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To learn more, please visit us at www.pearson.com/uk
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, Financial Accounting
and Reporting
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EIGHTEENTH EDITION
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Barry Elliott and Jamie Elliott
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Harlow, England • London • New York • Boston • San Francisco • Toronto • Sydney • Dubai • Singapore • Hong Kong
Tokyo • Seoul • Taipei • New Delhi • Cape Town • São Paulo • Mexico City • Madrid • Amsterdam • Munich • Paris • Milan