Financial reporting standards : a decision-making perspective for non-accountants / / David T. Doran.
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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Superior document: | Financial accounting and auditing collection, |
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: | |
Year of Publication: | 2012 |
Edition: | 1st ed. |
Language: | English |
Series: | 2012 digital library.
Financial accounting and auditing collection. |
Online Access: | |
Physical Description: | 1 electronic text (327 p.) :; digital file. |
Notes: | Part of: 2012 digital library. |
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(MiAaPQ)500955822 (Au-PeEL)EBL955822 (CaPaEBR)ebr10582705 (CaONFJC)MIL420560 (OCoLC)798536322 |
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Doran, David T. Financial reporting standards [electronic resource] : a decision-making perspective for non-accountants / David T. Doran. 1st ed. [New York, N.Y.] (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2012. 1 electronic text (327 p.) : digital file. Financial accounting and auditing collection, 2151-2817 Part of: 2012 digital library. Includes bibliographical references and index. 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. Access restricted to authorized users and institutions. 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. Also available in print. Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. Mode of access: World Wide Web. System requirements: Adobe Acrobat reader. Title from PDF t.p. (viewed on August 1, 2012). 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 Electronic books. Print version: 9781606493878 2012 digital library. Financial accounting and auditing collection. 2151-2817 https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=955822 Click to View |
language |
English |
format |
Electronic eBook |
author |
Doran, David T. |
spellingShingle |
Doran, David T. Financial reporting standards a decision-making perspective for non-accountants / Financial accounting and auditing collection, 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. |
author_facet |
Doran, David T. |
author_variant |
d t d dt dtd |
author_sort |
Doran, David T. |
title |
Financial reporting standards a decision-making perspective for non-accountants / |
title_sub |
a decision-making perspective for non-accountants / |
title_full |
Financial reporting standards [electronic resource] : a decision-making perspective for non-accountants / David T. Doran. |
title_fullStr |
Financial reporting standards [electronic resource] : a decision-making perspective for non-accountants / David T. Doran. |
title_full_unstemmed |
Financial reporting standards [electronic resource] : a decision-making perspective for non-accountants / David T. Doran. |
title_auth |
Financial reporting standards a decision-making perspective for non-accountants / |
title_new |
Financial reporting standards |
title_sort |
financial reporting standards a decision-making perspective for non-accountants / |
series |
Financial accounting and auditing collection, |
series2 |
Financial accounting and auditing collection, |
publisher |
Business Expert Press, |
publishDate |
2012 |
physical |
1 electronic text (327 p.) : digital file. Also available in print. |
edition |
1st ed. |
contents |
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. |
isbn |
9781606493885 (electronic bk.) 9781606493878 |
issn |
2151-2817 |
callnumber-first |
H - Social Science |
callnumber-subject |
HF - Commerce |
callnumber-label |
HF5626 |
callnumber-sort |
HF 45626 D674 42012 |
genre |
Electronic books. |
genre_facet |
Electronic books. |
url |
https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=955822 |
illustrated |
Not Illustrated |
dewey-hundreds |
600 - Technology |
dewey-tens |
650 - Management & public relations |
dewey-ones |
657 - Accounting |
dewey-full |
657.0218 |
dewey-sort |
3657.0218 |
dewey-raw |
657.0218 |
dewey-search |
657.0218 |
oclc_num |
798536322 |
work_keys_str_mv |
AT dorandavidt financialreportingstandardsadecisionmakingperspectivefornonaccountants |
status_str |
n |
ids_txt_mv |
(MiAaPQ)500955822 (Au-PeEL)EBL955822 (CaPaEBR)ebr10582705 (CaONFJC)MIL420560 (OCoLC)798536322 |
hierarchy_parent_title |
Financial accounting and auditing collection, |
is_hierarchy_title |
Financial reporting standards a decision-making perspective for non-accountants / |
container_title |
Financial accounting and auditing collection, |
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