Financial reporting standards: a decision-making perspective for non-accountants
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. Accoun...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
[New York, N.Y.] (222 East 46th Street, New York, NY 10017)
Business Expert Press
2012
|
| Ausgabe: | 1st ed |
| Schriftenreihe: | Financial accounting and auditing collection
|
| Schlagworte: | |
| Online-Zugang: | FHN01 FWS01 FWS02 UBY01 Volltext |
| Zusammenfassung: | 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 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 |
| Beschreibung: | Part of: 2012 digital library Includes bibliographical references and index |
| Beschreibung: | Online-Ressource (327 p.) |
| ISBN: | 9781606493885 |
Internformat
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| 520 | |a 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 | ||
| 520 | |a 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 | ||
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Datensatz im Suchindex
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|---|---|
| _version_ | 1806188165444141056 |
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| author | Doran, David T. |
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| author_variant | d t d dt dtd |
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| bvnumber | BV045875847 |
| collection | ZDB-191-BEX |
| ctrlnum | (ZDB-191-BEX)10582705 (OCoLC)804914524 (DE-599)BVBBV045875847 |
| dewey-full | 657.0218 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.0218 |
| dewey-search | 657.0218 |
| dewey-sort | 3657.0218 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1st ed |
| format | Electronic eBook |
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| id | DE-604.BV045875847 |
| illustrated | Not Illustrated |
| indexdate | 2024-08-01T14:27:43Z |
| institution | BVB |
| isbn | 9781606493885 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-031259066 |
| oclc_num | 804914524 |
| open_access_boolean | |
| owner | DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-92 DE-706 |
| owner_facet | DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-92 DE-706 |
| physical | Online-Ressource (327 p.) |
| psigel | ZDB-191-BEX |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Business Expert Press |
| record_format | marc |
| series2 | Financial accounting and auditing collection |
| spellingShingle | Doran, David T. Financial reporting standards a decision-making perspective for non-accountants Accounting / Standards |
| title | Financial reporting standards a decision-making perspective for non-accountants |
| title_auth | Financial reporting standards a decision-making perspective for non-accountants |
| title_exact_search | Financial reporting standards a decision-making perspective for non-accountants |
| title_full | Financial reporting standards a decision-making perspective for non-accountants David T. Doran |
| title_fullStr | Financial reporting standards a decision-making perspective for non-accountants David T. Doran |
| title_full_unstemmed | Financial reporting standards a decision-making perspective for non-accountants David T. Doran |
| title_short | Financial reporting standards |
| title_sort | financial reporting standards a decision making perspective for non accountants |
| title_sub | a decision-making perspective for non-accountants |
| topic | Accounting / Standards |
| topic_facet | Accounting / Standards |
| url | http://portal.igpublish.com/iglibrary/search/BEPB0000131.html |
| work_keys_str_mv | AT dorandavidt financialreportingstandardsadecisionmakingperspectivefornonaccountants |