Financial reporting standards [electronic resource] : a decision-making perspective for non-accountants / David T. Doran.

ISBN:

9781606493885

Title:

Author:

Doran, David T.

Personal Author:

Doran, David T.

Edition:

1st ed.

Publication Information:

[New York, N.Y.] (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2012.

Physical Description:

1 online resource (327 pages).

Series:

Financial accounting and auditing collection,

General Note:

Title from PDF title page (viewed August 1, 2012).

Part of: 2012 digital library.

Contents:

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.

Local Note:

eBooks on EBSCOhost

Subject Term:

Accounting -- Standards.

Added Corporate Author:

Business Expert Press.

Format:

Electronic Resources

Electronic Access:

Click here to view

Publication Date:

2012

Publication Information:

[New York, N.Y.] (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2012.

Available:*

Shelf Number	Material Type	Copy	Shelf Location	Status
657.0218 23	1:E-BOOK	1	1:ONLINE	Searching... Unknown

Bound With These Titles

On Order

Summary

Accounting is the score keeping system in the "game" of business, and you won't do well in any "game" if you don't understand how the score iskept. If you're a practicing manager, MBA student, or a non-accounting business major, this book will do more than help you stay in the game.Inside, United States financial reporting standards are compared and contrasted with international financial reporting standards, and theauthors detail how management's choice of accounting methods and their required estimates in reporting transactions and events impactfinancial statements, both immediately and in the future. Unlike typical accounting books, journal entries are not used to illustrate topicalcoverage.This unique book exclusively provides you with a decision-making perspective by using the accounting equation format to directlyillustrate financial statement effects of transactions and events. Most of the topics addressed in this book are typically studied by accountingmajors in the two course "intermediate" accounting sequence, but the text also includes discussion of consolidations--a topic generallycovered in the "advanced" accounting course. Intermediate accounting textbooks alone typically exceed well over 1,500 pages. By exclusivelyapplying a user's perspective, and limiting topical content to areas relevant for decision making, this book allows non-accountants toacquire the requisite underlying knowledge in a concise, easy to understand text.