For intermediate and financial accounting courses at the MBA and undergraduate level, or a supplement to financial statement analysis texts. This collection of financial accounting cases is designed to help students become financial statement users. Each case utilizes financial statement information (balance sheet, income statement, statement of cash flow and/or footnotes) and a number of topical questions. Students use the financial statement information to infer and interpret the economic events underlying the numbers. Related articles taken from business publications accompany some cases, and information from the articles is incorporated into the case question material. Also available the Pearson Custom Case Program.

Canadian Financial Accounting Cases, 3rd edition has been developed to bridge the gap between the foundational concepts and the real world. Students are introduced to the case study methodology for financial accounting, which focuses on identifying the issue, understanding implications, developing alternatives, and making recommendations. Students must also be able to understand the overall financial reporting landscape and the overall impact of the individual accounting issues. The cases range from introductory level to advanced level and can be used as assignments, exams, or for in-class discussions. The cases have been developed using IFRS (Part I), ASPE (Part II) or ASNPO (Part III) as the accounting frameworks, providing students with exposure to many different types of organizational structures, and have been linked to the CPA Competency Map. Instructors are provided with detailed teaching notes and marking keys that will assist in guiding the class discussions and assessments.

This book aims to solve complex accounting and reporting issues by focusing on applied research, which accounting graduate are expected to know about, as well as having knowledge of accounting concepts, methods and procedures typically covered in intermediate and advanced accounting courses. Using real-world case analysis and issue-based research approaches, the book helps students to develop critical thinking skills and encourages them to think creatively. Section I provides the foundation for applied professional research; Section II covers application issues.

Techniques to uncover and avoid accounting frauds and scams Inflated profits . . . Suspicious write-offs . . . Shifted expenses . . . These and other dubious financial maneuvers have taken on a contemporary twist as companies pull out the stops in seeking to satisfy Wall Street. Financial Shenanigans pulls back the curtain on the current climate of accounting fraud. It presents tools that anyone who is potentially affected by misleading business valuations­­from investors and lenders to managers and auditors­­can use to research and read financial reports, and to identify early warning signs of a company's problems. A bestseller in its first edition, Financial Shenanigans has been thoroughly updated for today's marketplace. New chapters, data, and research reveal contemporary "shenanigans" that have been known to fool even veteran researchers.

`This is a book which should be read by all students, whether undergraduate and postgraduate. It also provides a succinct guide for the manager who wishes to come to grips with this topic, or the accountant nostalgic to recollect the non too praiseworthy and indecisive history of this topic′ - Managerial Auditing Journal Corporate Financial Reporting critically examines contemporary corporate financial reporting. The complexity of the reporting process and the myriad of issues facing the directors, accountants and auditors can only be successfully understood from a firm conceptual base. Recent financial scandals clearly highlight the interrelationships between all the themes explored in this book, from financial reporting to auditing, from management′s motivations to fraud. Special features of this book include: - A critical examination of accounting ′theory′ - Senior practitioners′ insights on ′a true and fair view′ - An exploration of ′the financial reporting expectations gap′ - A discussion of the nature of ′corporate performance′ - An examination of corporate fraud - An examination of the implications of ′real-time′ reporting by companies - Discussion questions at the end of each chapter The book will be relevant to advanced undergraduate as well as postgraduate and MBA students.

This is the first and only book to combine the concept of shareholder value creation with the financial reporting process. Readers will discover the clear links between shareholder value creation, the financial accounting statements, and the market value of the firm. They'll also explore the steps leading from good decisions by management to strong financial statements, and higher shareholder value and stock prices. Throughout the pages, the authors strike an effective balance among the mechanics underlying the preparation of the statements, the measurement issues behind the mechanics, and the economic context in which the statements are prepared and used.

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 and this helps readers understand why accounting choices matter and to whom. Revsine, Collins, Johnson, and Mittelstaedt train their readers to be good financial detectives, able to read, use, and interpret the statements and-most importantly understand how and why managers can utilize the flexibility in GAAP to manipulate the numbers for their own purposes.