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Full Description
"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.
Contents
Chapter 1: The Economics of Accounting InformationChapter 2: Accrual Accounting and the Income StatementChapter 3: The Balance Sheet: Market Value versus Historical CostChapter 4: The Cash Flows Statement and the Importance of Cash FlowsChapter 5: Notes Receivable, Notes Payable, and the Time Value of MoneyChapter 6: Timely Reporting: Recognizing Future Bad News EarlyChapter 7: Product Costs: Inventories and Cost of Goods SoldChapter 8: Allocating the Cost of Property and EquipmentChapter 9: Accounting for Income TaxesChapter 10: Investments in Intangible AssetsChapter 11: Investments in Other CompaniesChapter 12: Investments in Leased AssetsChapter 13: Financial Instruments and Derivative SecuritiesChapter 14: Pension and Other Postemployment BenefitsChapter 15: Shareholders' EquityChapter 16: Earnings ManagementAPPENDIXESA: Who Makes Accounting Standards and Why Do They Do It?B: Recording Accounting TransactionsINDEX
