Covering all the accounting issues and reporting standards (IAS, IFRS) that an accounting student needs to know, this text provides a fresh, decision-usefulness approach that will enhance students' interpretative skills and take their understanding to the next level.

A book from Cengage Learning on Global Financial Accounting and Rep.

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.

This book will appeal to individuals interested in developing their knowledge in financial accounting, including students sitting the Edexcel London exams, entrepreneurs and managers. It explains the process of recording transactions in depth by considering value added tax. The book adopts a practical approach, and highlights the main documents that lead to business transactions, while also describing accounting controls like bank reconciliation. In addition, the text addresses the main features and final accounts of different enterprises like sole trader, partnership, clubs and companies. Questions are provided at the end of each chapter in order to help the reader understand the main techniques shown here.

Financial Accounting and Reporting is the most up to date text on the market. Now fully updated in its fourteenth edition, it includes extensive coverage of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). This market-leading text offers students a clear, well-structured and comprehensive treatment of the subject. Supported by illustrations and exercises, the book provides a strong balance of theoretical and conceptual coverage. Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and financial reporting methods.

会计学精选教材·英文影印版