Applied Financial Accounting

Implications for Analysts

von Alexander J. Sannella

636 Seiten, Hardcover

Kurzbeschreibung des Verlags

Applied Financial Accounting: Implications for Analysts presents an analytical explanation as well as practical examples of Generally Accepted Accounting Principles (GAAP), written in a clear, lucid style for readers of all levels. Comprehensive coverage is provided for all accounting and reporting issues that are critical to the financial and credit analyst, with the exposition of GAAP made without the use of mechanical bookkeeping procedures. This is accomplished through an analysis of the financial accounting issue; the effects of GAAP on the balance sheet, income statement, and statement of cash flows; numerical illustrations; alternative treatments; and the impact of GAAP on financial ratios and analytical statistics. The book offers a survey of basic financial statements, related footnote disclosures, and the general concepts underlying financial statements, as well as analyzes of specific statement items. The first three chapters discuss the conceptual foundation of the three basic financial statements, current assets, and noncurrent assets, and provide an analysis of liabilities and stockholders' equity. The study then turns to more complex accounting and reporting problems, including accounting for income taxes, computing earnings per share, and accounting for intercorporate investments, business combinations, pensions, employee options and leases. Professionals in the banking, investment, and accounting fields will find this work to be an effective resource, as will professors and students in business, accounting, and finance courses.

• Themen: Wirtschaftswissenschaft, Finanzen, Betriebswirtschaft und Management Finanz- und Rechnungswesen Rechnungswesen
• ISBN: 9781601820037
• Sprache: Englisch
• Erscheinungsdatum: 11.10.2010
• Größe: 286 x 221 mm
• Verlag: Hansen Publishing Group, LLC