000 01794nam a2200205 a 4500
020 _a9780071111355
020 _a0071111352
020 _a9780071111348
020 _a0071111344
082 _a657.3
_bGUE
100 _aGuenther, David A.
245 _aFinancial Reporting and Analysis
260 _aLondon :
_bMcGraw-Hill Education - Europe,
_c2005
300 _axx, 521p.
500 _aIncludes index
505 _ahapter 1: The Economics of Accounting Information Chapter 2: Accrual Accounting and the Income Statement Chapter 3: The Balance Sheet: Market Value versus Historical Cost Chapter 4: The Cash Flows Statement and the Importance of Cash Flows Chapter 5: Notes Receivable, Notes Payable, and the Time Value of Money Chapter 6: Timely Reporting: Recognizing Future Bad News Early Chapter 7: Product Costs: Inventories and Cost of Goods Sold Chapter 8: Allocating the Cost of Property and Equipment Chapter 9: Accounting for Income Taxes Chapter 10: Investments in Intangible Assets Chapter 11: Investments in Other Companies Chapter 12: Investments in Leased Assets Chapter 13: Financial Instruments and Derivative Securities Chapter 14: Pension and Other Postemployment Benefits Chapter 15: Shareholders' Equity Chapter 16: Earnings Management APPENDIXES A: Who Makes Accounting Standards and Why Do They Do It? B: Recording Accounting Transactions
520 _aExamining financial reporting through the lens of economic theory, this book gives students a way of understanding how the rules relate to each other, and to the overall goal of financial reporting. This text also provides students with how financial information is used, giving students a framework about how rules relate to the whole structure.
650 _aFinancial Statement Analysis
942 _cREF
999 _c39160
_d39160