FINANCIAL REPORTING AND ANALYSIS GUENTHER D. Księgarnia

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

Po otrzymaniu zamówienia poinformujemy,
czy wybrany tytuł polskojęzyczny lub anglojęzyczny jest aktualnie na półce księgarni.