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Record Nr. |
UNINA9910790490803321 |
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Autore |
Doran David T |
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Titolo |
Financial reporting standards [[electronic resource] ] : a decision-making perspective for non-accountants / / David T. Doran |
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Pubbl/distr/stampa |
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[New York, N.Y.] (222 East 46th Street, New York, NY 10017), : Business Expert Press, 2012 |
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ISBN |
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1-283-89310-X |
1-60649-388-4 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (340 p.) |
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Collana |
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Financial accounting and auditing collection, , 2151-2817 |
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Disciplina |
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Soggetti |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Part of: 2012 digital library. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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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. |
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Sommario/riassunto |
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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 |
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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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