Financial accounting: a focus on decision making
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Cincinnati, Oh.
South-Western College Publ.
1998
|
| Edition: | 2. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXX, 759, 31, 11, 10 S. Ill., graph. Darst. |
| ISBN: | 0538876581 |
Staff View
MARC
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Record in the Search Index
| _version_ | 1804126506548461568 |
|---|---|
| adam_text | CONTENIb
8 How to read and understand financial statements
and auditors reports 86
8.1 The profit and loss account 87
8.2 The balance sheet 92
8.3 The cash flow statement 95
8.4 The auditor s report 98
9 Understanding consolidated group accounts 105
9.1 What is a group in accounting? 105
9.2 The objective of consolidated accounts 106
9.3 An illustration of consolidation 108
9.4 Minority interests 112
9.5 Subsidiaries abroad 113
9.6 An illustration and summary 113
Questions and answers 117
10 The EU Fourth Directive 121
10.1 An overview 122
10.2 True and fair view 125
10.3 Layout of the balance sheet 126
10.4 Layout of the profit and loss account 130
10.5 Valuation rules 133
10.6 The notes on the accounts 139
11 International harmonization 141
11.1 The need for harmonization 141
11.2 The effect of the EC directives 147
11.3 International Accounting Standards Committee 147
11.4 Financial Accounting Standards Board 149
11.5 Example of harmonization GAAP comparison 154
12 Six examples of financial reporting 157
Marks Spencer 158
Volkswagen 165
Danisco 173
Volvo 185
Bergesen Shipping 196
rnra Cola 207
TENTS
13 Financial analysis 215
13.1 What is financial accounting analysis? 215
13.2 Comparison is the focal point 216
13.3 Profitability 219
13.4 Funds management 221
13.5 Liquidity 222
13.6 Solvency 223
13.7 Example Danisco 223
Questions and answers 225
Problem 226
14 An example of an annual report Helly Hansen 227
15 Price change accounting ( Inflation accounting ) 251
15.1 Background and a brief history 252
15.2 Terminology 253
15.3 The alternatives 254
15.4 Current values 255
15.5 The value to the business philosophy 256
15.6 Can an increase in value be part of the profit for the year? 257
15.7 Capital maintenance 258
15.8 The effect of financing 258
15.9 Capital maintenance and the financing effect 261
15.10 An example 262
Questions and answers 269
Problems 271
Answers to problems 274
Glossary: Financial accounting from A to Z 283
Selected additional reading 306
Index 307
|
| any_adam_object | 1 |
| author | Knapp, Michael C. |
| author_facet | Knapp, Michael C. |
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| author_sort | Knapp, Michael C. |
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| building | Verbundindex |
| bvnumber | BV011918146 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5657 |
| callnumber-raw | HF5657.4 |
| callnumber-search | HF5657.4 |
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| callnumber-subject | HF - Commerce |
| classification_rvk | QP 829 |
| ctrlnum | (OCoLC)36877495 (DE-599)BVBBV011918146 |
| dewey-full | 658.15/11 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15/11 |
| dewey-search | 658.15/11 |
| dewey-sort | 3658.15 211 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 2. ed. |
| format | Book |
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| id | DE-604.BV011918146 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:18:32Z |
| institution | BVB |
| isbn | 0538876581 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008056122 |
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| physical | XXX, 759, 31, 11, 10 S. Ill., graph. Darst. |
| publishDate | 1998 |
| publishDateSearch | 1998 |
| publishDateSort | 1998 |
| publisher | South-Western College Publ. |
| record_format | marc |
| spelling | Knapp, Michael C. Verfasser aut Financial accounting a focus on decision making Michael C. Knapp 2. ed. Cincinnati, Oh. South-Western College Publ. 1998 XXX, 759, 31, 11, 10 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Decision making Managerial accounting Finanzbuchhaltung (DE-588)4113562-3 gnd rswk-swf Finanzbuchhaltung (DE-588)4113562-3 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008056122&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Knapp, Michael C. Financial accounting a focus on decision making Decision making Managerial accounting Finanzbuchhaltung (DE-588)4113562-3 gnd |
| subject_GND | (DE-588)4113562-3 |
| title | Financial accounting a focus on decision making |
| title_auth | Financial accounting a focus on decision making |
| title_exact_search | Financial accounting a focus on decision making |
| title_full | Financial accounting a focus on decision making Michael C. Knapp |
| title_fullStr | Financial accounting a focus on decision making Michael C. Knapp |
| title_full_unstemmed | Financial accounting a focus on decision making Michael C. Knapp |
| title_short | Financial accounting |
| title_sort | financial accounting a focus on decision making |
| title_sub | a focus on decision making |
| topic | Decision making Managerial accounting Finanzbuchhaltung (DE-588)4113562-3 gnd |
| topic_facet | Decision making Managerial accounting Finanzbuchhaltung |
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