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

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Detalhes bibliográficos
Autor principal: Doran, David T.
Formato: Recurso Eletrônico livro eletrônico
Idioma:inglês
Publicado em: [New York, N.Y.] (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2012.
Edição:1st ed.
coleção:2012 digital library.
Financial accounting and auditing collection.
Assuntos:
Accounting > Standards.
Financial Statements
GAAP
Cash Flow vs. Earnings
Accounting Equation Format
Accounting Method Choice
Accounting Estimates
Off-Balance-Sheet Financing
Economic Consequences of Accounting
Earnings Management
Substance Over Form
IFRS
Acesso em linha:An electronic book accessible through the World Wide Web; click to view
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Sumário:
  • 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.

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