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Revised annually to reflect the frequent changes in accounting regulation, Financial Accounting and Reporting by Elliott and Elliott has become a leading text in its field. It provides thorough coverage of the theoretical and conceptual underpinnings of financial accounting and reporting, whilst illustrating their practical application and limitations. The seventh edition has been fully revised and updated to May 2002 to reflect the latest ASB pronouncements. "Financial Accounting & Reporting" 7th edition, is the ideal core textbook for courses in financial accounting, reporting and interpretation at second and final year undergraduate and postgraduate level. It is also suitable for use on professional accounting programmes.