Financial Accounting in an Economic Context, 8th Edition

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  • Edition: 8th
  • Format: Hardcover
  • Copyright: 2010-12-01
  • Publisher: Wiley
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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
Merchandise Inventory
Investments in Equity Securities
Long-Lived Assets
Liabilities and Stockholder's Equity: A Closer Look
Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies
Long-Term Liabilities: Notes, Bonds, and Leases
Stockholders' Equity
Income and Flows
The Complete Income Statement
The Statement of Cash Flows
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