LEADER 04230nam 2200757 a 450 001 9910790490803321 005 20221206095043.0 010 $a1-283-89310-X 010 $a1-60649-388-4 024 7 $a10.4128/9781606493885 035 $a(CKB)2670000000210952 035 $a(EBL)955822 035 $a(OCoLC)798536322 035 $a(SSID)ssj0000967496 035 $a(PQKBManifestationID)11603914 035 $a(PQKBTitleCode)TC0000967496 035 $a(PQKBWorkID)10990087 035 $a(PQKB)11611098 035 $a(OCoLC)804914524 035 $a(CaBNVSL)swl00401094 035 $a(Au-PeEL)EBL955822 035 $a(CaPaEBR)ebr10582705 035 $a(CaONFJC)MIL420560 035 $a(CaSebORM)9781606493878 035 $a(MiAaPQ)EBC955822 035 $a(EXLCZ)992670000000210952 100 $a20120801d2012 fy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aFinancial reporting standards$b[electronic resource] $ea decision-making perspective for non-accountants /$fDavid T. Doran 205 $a1st ed. 210 $a[New York, N.Y.] (222 East 46th Street, New York, NY 10017) $cBusiness Expert Press$d2012 215 $a1 online resource (340 p.) 225 1 $aFinancial accounting and auditing collection,$x2151-2817 300 $aPart of: 2012 digital library. 311 $a1-60649-387-6 320 $aIncludes bibliographical references and index. 327 $a1. 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. 330 3 $aAccounting is the score keeping system in the "game" of business--you can't do well in any "game" if you don't understand how the score is kept. This book is intended to benefit practicing managers, MBA students, and nonaccounting business majors. United States financial reporting standards are compared and contrasted with international financial reporting standards where appropriate. The book emphasizes how management's choice of accounting methods and their required estimates in reporting transactions and events impact financial statements, both immediately and in the future. Unlike typical accounting books, journal entries are not used to illustrate topical coverage. This unique book exclusively provides a user's decision-making perspective by using the accounting equation format to directly illustrate financial statement effects of transactions and events. Most of the topics addressed in this book are typically studied by accounting majors in the two course "intermediate" accounting sequence, but the text also includes discussion of consolidations--a topic generally covered in the "advanced" accounting course. Intermediate accounting textbooks alone typically exceed well over 1,500 pages. By exclusively applying a user's perspective, and limiting topical content to areas relevant for decision making, this book allows nonaccountants to acquire the requisite underlying knowledge in a concise, easy to understand text. 410 0$a2012 digital library. 410 0$aFinancial accounting and auditing collection.$x2151-2817 606 $aAccounting$xStandards 610 $aFinancial Statements 610 $aGAAP 610 $aCash Flow vs. Earnings 610 $aAccounting Equation Format 610 $aAccounting Method Choice 610 $aAccounting Estimates 610 $aOff-Balance-Sheet Financing 610 $aEconomic Consequences of Accounting 610 $aEarnings Management 610 $aSubstance Over Form 610 $aIFRS 615 0$aAccounting$xStandards. 676 $a657.0218 700 $aDoran$b David T$01496123 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910790490803321 996 $aFinancial reporting standards$93720628 997 $aUNINA