Financial Accounting in an Economic Context (9TH)

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Financial Accounting in an Economic Context (9TH)

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  • 製本 Paperback:紙装版/ペーパーバック版/ページ数 738 p.
  • 言語 ENG
  • 商品コード 9781118582558
  • DDC分類 657

Full Description


Financial Accounting in an Economic Context has become an important part of the curriculum in many MBA programs. Grounded in financial statements, Pratt'sFinancial Accountinghelps students see the impact of transactions on overall business decisions. The text enables MBA students to become effective managers and decision-makers by encouraging them to develop a conceptual understanding of the impact that economic events have on a business. The newest edition on this popular text addresses topics that today s accountants and managers must consider: increased impacts of IFRS, fair value reporting, segment reporting and an earnings management framework. While addressing recent developments and maintaining the perspective of the previous editions, Financial Accounting in an Economic Context 8th Editionoffers new elements designed to sharpen the text s economic decisions-making foundation. The text highlights the differences between IFRS and GAAP throughout each chapter. Each chapter closes with a Issue for Discussion feature, allowing students to apply data found in the financial statements of an international company. New boxed-in features illustrate the effects of accounting transitions on cash flow of statements and new end of chapter items address the cash flow effects of accounting transactions.

Contents

Part 11. Financial Accounting and its Economic Context2. The Financial StatementsPart 2: Measurement, Mechanics, and Use of Financial Statements3. The Measurement Fundamentals of Financial Accounting4. The Mechanics of Financial Accounting5. Using Financial Statement InformationPart 3: Assets: A Closer Look6. The Current Asset Classification, Cash, and Accounts Receivable7. Merchandise Inventory8. Investments in Equity Securities9. Long-Lived AssetsPart 4: Liabilities and Stockholder's Equity: A Closer Look10. Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies11. Long-Term Liabilities: Notes, Bonds, and Leases12. Stockholders' EquityPart 5: Income and Flows13. The Complete Income Statement14. The Statement of Cash Flows

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