Financial Reporting and Analysis -

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Auteur(s) : Collectif

Editeur : Mcgraw Hill Book Co

Langue : Anglais

Parution : 01/02/2017

Format : Moyen, de 350g à 1kg

Nombre de pages : 1152

Expédition : 2540

Dimensions : 27.9 x 22.1 x 4.6

ISBN : 1259722651

Résumé :
For the first time, Revsine's Financial Reporting & Analysis will feature Connect, the premier digital teaching and learning tool that allows instructors to assign and assess course material.

Financial Reporting & Analysis (FR&A) by Revsine/Collins/Johnson/Mittelstaedt emphasizes both the process of financial reporting and the analysis of financial statements. This book employs a true user perspective by discussing the contracting and decision implications of accounting, helping readers understand why accounting choices are so important and to whom they matter. Revsine, Collins, Johnson, and Mittelstaedt train their readers to be good financial detectives by enabling them to read, use, and interpret the statements. Most importantly, FR&A helps students understand how and why managers can utilize the flexibility in GAAP to adapt the numbers for their own purposes.

Biographie:
At the time of his passing in 2007, Lawrence Revsine was the John and Norma Darling Distinguished Professor of Financial Accounting, Kellogg Graduate School of Management, Northwestern University. A graduate of Northwestern University, he joined its accounting faculty in 1971.
Larry was a leading authority on various financial reporting issues and published more than 50 articles in top academic journals. He was a consultant to the American Institute of Certified Public Accountants, the Securities and Exchange Commission, and the Financial Accounting Standards Board and served on the Financial Accounting Standards Advisory Council. He was also a consultant to industry on external reporting issues and regulatory cases and taught extensively in management development and continuing education programs in the United States and abroad.
Larry was a master at making accounting come alive in the classroom. He had an uncommon knack for creating a sense of mystery and excitement about seemingly mundane accounting topic. Each class had a clear message that Larry delivered with great energy and enthusiasm. And each class was sprinkled with anecdotes conveyed with an element of wit that only Larry could pull off. It was his deep understanding of the subject matter and his dynamic delivery that endeared him to so many Kellogg students over the years. Among the many awards he received for teaching excellence are: the American Accounting Associations Outstanding Educator Award; the Illinois CPA Societys Outstanding Educator Award; the Sidney J. Levy Teaching Award, presented by the Kellogg Deans Office; and the 1995 Reunion Class Alumni Choice Faculty Award, given to the Kellogg faculty member who has had the greatest impact on the professional and personal lives of Kellogg alums.
Larry was passionate about changing the way financial accounting is taught, and he was the driving force behind this book. As you read this book, listen carefully and you will hear his voice echo from every page.

Sommaire:
Chapter 1 - The Economic and Institutional Setting for Financial ReportingChapter 2 - Accrual Accounting and Income Determination
Chapter 3 - Additional Topics in Income Determination
Chapter 4 - Structure of the Balance Sheet and Statement of Cash Flows
Chapter 5 - Essentials of Financial Statement Analysis
Chapter 6 - The Role of Financial Information in Valuation and Credit Risk Assessment
Chapter 7 - The Role of Financial Information in Contracting
Chapter 8 -Receivables
Chapter 9 -Inventories
Chapter 10 -Long-Lived Assets
Chapter 11 -Financial Instruments as Liabilities
Chapter 12 - Financial Reporting for Leases
Chapter 13 - Income Tax Reporting
Chapter 14 - Pensions and Postretirement Benefits
Chapter 15 -Financial Reporting for Owners' Equity
Chapter 16 -Intercorporate Equity Investments
Chapter 17 - Statement of Cash Flows
Appendix -Time Value of Money