Financial reporting standards [electronic resource] : a decision-making perspective for non-accountants / David T. Doran.

By:

Doran, David T

Material type: Text

TextSeries: 2012 digital library | Financial accounting and auditing collectionPublication details: [New York, N.Y.] (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2012.Edition: 1st edDescription: 1 electronic text (327 p.) : digital fileISBN:

9781606493885 (electronic bk.)

Subject(s):

Genre/Form:

Electronic books.

Additional physical formats: Print version:: No titleDDC classification:

657.0218 23

LOC classification:

HF5626 .D674 2012

Online resources:

Click to View

Available additional physical forms:

Also available in print.

Contents:

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.

Abstract: 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.

Holdings ( 1 )
Title notes ( 10 )

Holdings
Item type	Current library	Call number	Status	Date due	Barcode
Ebook	TUS: Midlands, Main Library Athlone Online	eBook (Browse shelf(Opens below))	Available

Part of: 2012 digital library.

Includes bibliographical references and index.

Access restricted to authorized users and institutions.

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.

Also available in print.

Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.

Mode of access: World Wide Web.

System requirements: Adobe Acrobat reader.

Title from PDF t.p. (viewed on August 1, 2012).