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作者 Doran, David T
書名 Financial reporting standards [electronic resource] : a decision-making perspective for non-accountants / David T. Doran
出版項 [New York, N.Y.] (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2012
國際標準書號 9781606493885 (electronic bk.)
9781606493878 (pbk.)
國際標準號碼 10.4128/9781606493885 doi
book jacket
版本 1st ed
說明 1 electronic text (327 p.) : digital file
系列 Financial accounting and auditing collection, 2151-2817
2012 digital library
Financial accounting and auditing collection. 2151-2817
附註 Part of: 2012 digital library
Includes bibliographical references and index
1. Overview of financial accounting -- 2. Cash, receivables, and revenue recognition -- 3. Inventory and cost of goods sold -- 4. Operational assets -- 5. Liabilities: current, contingent, and long-term debt -- 6. Leases -- 7. Financial instruments: investment securities and derivatives -- 8. Accounting for postretirement benefits and income taxes -- 9. Stockholders' equity and earnings per share -- 10. Statement of cash flows -- Index
Access restricted to authorized users and institutions
Accounting is the score keeping system in the "game" of business--you can't do well in any "game" if you don't understand how the score is kept. This book is intended to benefit practicing managers, MBA students, and nonaccounting business majors. United States financial reporting standards are compared and contrasted with international financial reporting standards where appropriate. The book emphasizes how management's choice of accounting methods and their required estimates in reporting transactions and events impact financial statements, both immediately and in the future. Unlike typical accounting books, journal entries are not used to illustrate topical coverage. This unique book exclusively provides a user's decision-making perspective by using the accounting equation format to directly illustrate financial statement effects of transactions and events. Most of the topics addressed in this book are typically studied by accounting majors in the two course "intermediate" accounting sequence, but the text also includes discussion of consolidations--a topic generally covered in the "advanced" accounting course. Intermediate accounting textbooks alone typically exceed well over 1,500 pages. By exclusively applying a user's perspective, and limiting topical content to areas relevant for decision making, this book allows nonaccountants to acquire the requisite underlying knowledge in a concise, easy to understand text
Also available in print
Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries
Mode of access: World Wide Web
System requirements: Adobe Acrobat reader
Title from PDF t.p. (viewed on August 1, 2012)
鏈接 Print version: 9781606493878
主題 Accounting -- Standards
Financial Statements
GAAP
Cash Flow vs. Earnings
Accounting Equation Format
Accounting Method Choice
Accounting Estimates
Off-Balance-Sheet Financing
Economic Consequences of Accounting
Earnings Management
Substance Over Form
IFRS
Electronic books
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