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

ISBN:

9781606493885

Titre:

Auteur:

Doran, David T.

Auteur personnel:

Doran, David T.

Édition:

1st ed.

Informations de publication:

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

Description physique:

1 online resource (327 pages).

Série:

Financial accounting and auditing collection,

Note générale:

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

Part of: 2012 digital library.

Contenu:

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.

Note locale:

eBooks on EBSCOhost

Terme sujet:

Accounting -- Standards.

Auteur d'entreprise ajouté:

Business Expert Press.

Format:

Ressources électroniques

Accès électronique:

Click here to view

Date de publication:

2012

WAIT_PUBINFO:

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

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Numéro de rayon	Type de documentation	Copier	Emplacement en rayon	Statut
657.0218 23	1:E-BOOK	1	1:ONLINE	Recherche en cours... Inconnu

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Résumé

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.