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Financial Accounting and Reporting [Mīkstie vāki]

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  • Formāts: Paperback / softback, 560 pages, height x width: 235x173 mm, weight: 966 g, references, further reading
  • Izdošanas datums: 01-Apr-1993
  • Izdevniecība: Prentice-Hall
  • ISBN-10: 0133221245
  • ISBN-13: 9780133221244
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  • Mīkstie vāki
  • Cena: 40,78 €*
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Financial Accounting and Reporting
  • Formāts: Paperback / softback, 560 pages, height x width: 235x173 mm, weight: 966 g, references, further reading
  • Izdošanas datums: 01-Apr-1993
  • Izdevniecība: Prentice-Hall
  • ISBN-10: 0133221245
  • ISBN-13: 9780133221244
Citas grāmatas par šo tēmu:
Permanent link: https://www.kriso.lv/db/9780133221244.html
Providing students with the skills to prepare and analyze company-only and consolidated financial statements, this book also looks at the theory behind asset valuation and income determination, and encourages students to develop an awareness of the limitations of conventional financial statements. The volume includes illustrations from published accounts, and also various teaching and learning aids, such as discussion questions, reference to source material, further reading suggestions and worked examples. It is designed for undergraduate 2nd year financial accounting courses, 2nd/3rd year undergraduate business courses, and 1st year MBA/DMS courses.
Part 1 Income and asset value measurement systems: transactions recorded
and reported on a cash flow basis; transactions recorded and reported on an
accrual accounting basis; income and asset value measurement - an economist's
approach; changing price levels - the developing concepts; shifting the price
levels and accountancy reporting. Part 2 Regulatory framework: published
accounts of listed public companies; accounting standards. Part 3 Profit and
loss: taxation in accounts; earnings per share; accounting for groups of
companies at date of acquisition; accounting for fixed asset investments.
Part 4 Consolidated accounts: tangible fixed assets and depreciation;
tangible fixed assets (not owned) - lessee; tangible fixed assets (not owned)
- lessor; intangible assets; goodwill; brands; stocks and long-term
contracts. Part 5 Interpretation: funds-flow and cash-flow statements;
analysis - profit and loss account and balance sheet; a review of financial
ratio analysis; analysis - profit and loss account and balance sheet; trend
analysis and multivariate analysis. Part 6 Accountability: accountability of
directors and auditors.