A01_ELLI3325_13_SE_FM.

QXD 13/7/09 11:24 Page vi

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vi • Brief Contents

Part 4
CONSOLIDATED ACCOUNTS 543

20 Accounting for groups at the date of acquisition 545

21 Preparation of consolidated statements of financial position after the date
of acquisition 562
22 Preparation of consolidated statements of comprehensive income and
consolidated statements of changes in equity 575
23 Accounting for associates and joint ventures 591
24 Accounting for the effects of changes in foreign exchange rates under IAS 21 611

Part 5
INTERPRETATION 625

25 Earnings per share 627

26 Statements of cash flows 654
27 Review of financial ratio analysis 680
28 Trend analysis and multivariate analysis 724
29 An introduction to financial reporting on the Internet 770

Part 6
ACCOUNTABILITY 783

30 Corporate governance 785

31 Sustainability – environmental and social reporting 838
32 Ethics for accountants 884

Appendix: Outline solutions to selected exercises 907

Index 913