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Grounded in financial statements, Financial Accounting allows accountants to see not only the impact of financial transactions in financial statements, but also the impact of transactions on overall business decisions. The eighth edition offers new elements designed to sharpen Pratt's economic decision-making foundation with a more timely, real-world focus. Up-to-date, expanded, and detailed IFRS coverage is now included. The SEC 2014 roadmap is explored in all chapters. Comprehensive coverage of real-world financial crisis issues is presented. Accountants will also find more discussions on the increasing role of management's assessment of internal controls over financial reporting.
Table of Contents
|An Overview of Financial Accounting|
|Financial Accounting and its Economic Context|
|The Financial Statements|
|Measurement, Mechanics, and Use of Financial Statements|
|The Measurement Fundamentals of Financial Accounting|
|The Mechanics of Financial Accounting|
|Using Financial Statement Information|
|Assets: A Closer Look|
|The Current Asset Classification, Cash, and Accounts Receivable|
|Investments in Equity Securities|
|Liabilities and Stockholder's Equity: A Closer Look|
|Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies|
|Long-Term Liabilities: Notes, Bonds, and Leases|
|Income and Flows|
|The Complete Income Statement|
|The Statement of Cash Flows|
|Table of Contents provided by Publisher. All Rights Reserved.|