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FINANCIAL REPORTING AND ANALYSIS
GUENTHER D. wydawnictwo: MCGRAW-HILL , rok wydania 2004, wydanie I cena netto: 330.00 Twoja cena 313,50 zł + 5% vat - dodaj do koszyka Financial Reporting and
Analysis, 1e, by David Guenther was written for instructors wanting to emphasize a more
conceptual framework to their intermediate accounting course. Financial Reporting and
Analysis examines financial reporting through the lens of economic theory, giving students
a way of understanding how all the rules relate to each other, and to the overall goal of
financial reporting. This text also provides students with how financial information is
used, giving students a better framework about how particular rules relate to the whole
structure of financial reporting. Finally, David Guenther wrote this text to be rigorous
in terms of topic coverage, while at the same time avoiding much of the detail that seems
to overwhelm students. While reviewing you will find that we did not strip down or
simplify a traditional intermediate accounting text, but rather challenge students with
concepts and ideas rather than details and rules.
Features
- Conceptual framework to
intermediate accounting topics for undergraduate business majors, and MBA students.
- Examines financial reporting
practice through the lens of economics (specifically information economics and contracting
theory).
- The second goal of the book
is to give students a good sense of how financial accounting information is used in the
business environment. Even the most complex rules are easier for students to learn if the
students understand how the accounting information is used through real world examples and
real financial statements.
- This book was written to be
rigorous in terms of topical coverage, while at the same time avoiding much of the detail
that seems to overwhelm students. This book is intended to maintain a balance, avoiding
complexity and detail where appropriate, while maintaining rigor where it is necessary for
understanding.
- In addition to providing a
rigorous explanation of financial accounting standards and placing an emphasis on
fundamental concepts, three additional constructs are explored in each chapter.
1. A discussion of how the financial accounting information discussed in the chapter is
used to make decisions.
2. Each chapter has an explanation of the relationship between the accrual accounting
concepts discussed in the chapter and cash flows.
3. Each chapter has an explanation of the difference between the U.S. GAAP rules discussed
in the chapter and the financial reporting practices in other countries.
- Chapter 16 provides a full
chapter on earnings management, a vitally important issue for today's accountants, but a
subject that is given scant coverage, if any, in other intermediate accounting textbooks.
Reasons for earnings management are explained, incentives of managers are discussed, and
arguments against earnings management are offered, together with arguments in favor of
some degree of flexibility for managers to influence reported accounting numbers.
- Business Week Edition. Your
students can subscribe to Business Week for a specially priced rate of $8.25 in addition
to the price of the text. Students will receive a pass code card shrink-wrapped with their
new text. The card directs students to a Website where they enter the code and then gain
access to Business Week's registration page to enter address info and set up their print
and online subscription as well. Passcode ISBN 007-251530-9.
- Wall Street Journal Edition.
Your students can subscribe to the Wall Street Journal for a specially priced rate of
$20.00 in addition to the price of the text. Students will receive a "How To Use the
WSJ" handbook plus a pass code card shrink-wrapped with the text. The card directs
students to a Website where they enter the code and then gain access to the WSJ
registration page to enter address info and set up their print and online subscription,
and also set up their subscription to Dow Jones Interactive online for the span of the
10-week period. Passcode ISBN 007-251950-9.
Table of Contents
- Chapter 1: The Economics of
Accounting Information
- Chapter 2: Accrual
Accounting and the Income Statement
- Chapter 3: The Balance
Sheet: Market Value versus Historical Cost
- Chapter 4: The Cash Flows
Statement and the Importance of Cash Flows
- Chapter 5: Notes Receivable,
Notes Payable, and the Time Value of Money
- Chapter 6: Timely Reporting:
Recognizing Future Bad News Early
- Chapter 7: Product Costs:
Inventories and Cost of Goods Sold
- Chapter 8: Allocating the
Cost of Property and Equipment
- Chapter 9: Accounting for
Income Taxes
- Chapter 10: Investments in
Intangible Assets
- Chapter 11: Investments in
Other Companies
- Chapter 12: Investments in
Leased Assets
- Chapter 13: Financial
Instruments and Derivative Securities
- Chapter 14: Pension and
Other Postemployment Benefits
- Chapter 15: Shareholders'
Equity
- Chapter 16: Earnings
Management
APPENDIXES
- A: Who Makes Accounting
Standards and Why Do They Do It?
- B: Recording Accounting
Transactions
890 pages
Po otrzymaniu zamówienia poinformujemy, czy wybrany tytuł polskojęzyczny lub
anglojęzyczny jest aktualnie na półce księgarni.
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