Written for students who require an understanding of financial accounting and reporting issues, problems and practices. Consideration is given to the management aspects associated with various financial reporting issues. Chapters blend issues, concepts, standards and stakeholder interests.
Auflage
Sprache
Verlagsort
Verlagsgruppe
McGraw-Hill Education - Europe
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
Editions-Typ
Maße
Gewicht
ISBN-13
978-0-256-16622-4 (9780256166224)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
Part 1 The institutional setting and fundamental accounting concepts: the institutional setting and the development of financial reporting standards; fundamental accounting concepts and the conceptual framework. Part 2 The measurement and reporting of income, financial position and cash flows: revenue recognition, receivables and the income statement; the balance sheet; the statement of cash flows; corporate accountability and the independent auditor. Part 3 The measurement and reporting of assets: inventories and the cost of goods sold; marketable securities and intercorporate investments; noncurrent assets and amortization. Part 4 The measurement and reporting of liabilities: fundamental concepts in liability valuation and reporting; financial commitments and contingencies; pensions and other postretirement benefits; income taxes and business decisions. Part 5 The measurement and reporting of stockholders' equity: stockholders' equity. Part 6 Selected reporting and dislosure issues and assessing the quality of reported earnings and financial position: selected reporting and disclosure issues; assessing the quality of reported earnings and financial position.
