Financial reporting standards a decision-making perspective for non-accountants /

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 financia...

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Bibliographic Details
Main Author: Doran, David T.
Format: Electronic eBook
Language:English
Published: [New York, N.Y.] (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2012.
Edition:1st ed.
Series:2012 digital library.
Financial accounting and auditing collection.
Subjects:
Online Access:An electronic book accessible through the World Wide Web; click to view
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020 |a 9781606493885 (electronic bk.) 
020 |z 9781606493878 (pbk.) 
024 7 |a 10.4128/9781606493885  |2 doi 
035 |a (OCoLC)804914524 
035 |a (CaBNVSL)swl00401094 
040 |a CaBNVSL  |c CaBNVSL  |d CaBNVSL 
050 4 |a HF5626  |b .D674 2012 
082 0 4 |a 657.0218  |2 23 
100 1 |a Doran, David T. 
245 1 0 |a Financial reporting standards  |h [electronic resource] :  |b a decision-making perspective for non-accountants /  |c David T. Doran. 
250 |a 1st ed. 
260 |a [New York, N.Y.] (222 East 46th Street, New York, NY 10017) :  |b Business Expert Press,  |c 2012. 
300 |a 1 electronic text (327 p.) :  |b digital file. 
490 1 |a Financial accounting and auditing collection,  |x 2151-2817 
500 |a Part of: 2012 digital library. 
504 |a Includes bibliographical references and index. 
505 0 |a 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. 
506 1 |a Access restricted to authorized users and institutions. 
520 3 |a 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. 
530 |a Also available in print. 
538 |a Mode of access: World Wide Web. 
538 |a System requirements: Adobe Acrobat reader. 
588 |a Title from PDF t.p. (viewed on August 1, 2012). 
650 0 |a Accounting  |x Standards. 
653 |a Financial Statements 
653 |a GAAP 
653 |a Cash Flow vs. Earnings 
653 |a Accounting Equation Format 
653 |a Accounting Method Choice 
653 |a Accounting Estimates 
653 |a Off-Balance-Sheet Financing 
653 |a Economic Consequences of Accounting 
653 |a Earnings Management 
653 |a Substance Over Form 
653 |a IFRS 
776 0 8 |i Print version:  |z 9781606493878 
830 0 |a 2012 digital library. 
830 0 |a Financial accounting and auditing collection.  |x 2151-2817 
856 4 0 |u http://site.ebrary.com/lib/daystar/Doc?id=10582705  |z An electronic book accessible through the World Wide Web; click to view 
999 |c 197119  |d 197119