Accounting principles and financial statements / Thomas R. Robinson, Ph.D., CPA, CFP, CFA, Head, Educational Content, CFA Institute and Howard Marmorstein, Ph.D., Associate Professor, University of Miami.
2007
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Details
Author
Title
Accounting principles and financial statements / Thomas R. Robinson, Ph.D., CPA, CFP, CFA, Head, Educational Content, CFA Institute and Howard Marmorstein, Ph.D., Associate Professor, University of Miami.
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [2007]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Accounting policy & practice series ; 5116-2nd.
Formatted Contents Note
Detailed analysis. U.S. GAAP
introduction
U.S. GAAP
accounting concepts and financial statements
U.S. GAAP
accounting systems and records
U.S. GAAP
revenue recognition and related balance sheet accounts
U.S. GAAP
cost of goods sold and inventory
U.S. GAAP
depreciation, amortization, and long-term assets
U.S. GAAP
operating expenses, related assets, and liabilities
U.S. GAAP
interest expense and related liabilities
U.S. GAAP
non-operating income and investments
U.S. GAAP
income taxes
U.S. GAAP
net income, special Items, and earnings per share
U.S. GAAP
understanding the income statement and comprehensive income
U.S. GAAP
understanding the balance sheet and statement of owners' equity
U.S. GAAP
understanding the statement of cash flows
U.S. GAAP
financial statement analysis
IFRS
introduction
IFRS
accounting concepts and financial statements
IFRS
revenue recognition
IFRS
depreciation, amortization, and long-term assets
IFRS
expenses
IFRS
income taxes
IFRS
investment property
Working papers.
introduction
U.S. GAAP
accounting concepts and financial statements
U.S. GAAP
accounting systems and records
U.S. GAAP
revenue recognition and related balance sheet accounts
U.S. GAAP
cost of goods sold and inventory
U.S. GAAP
depreciation, amortization, and long-term assets
U.S. GAAP
operating expenses, related assets, and liabilities
U.S. GAAP
interest expense and related liabilities
U.S. GAAP
non-operating income and investments
U.S. GAAP
income taxes
U.S. GAAP
net income, special Items, and earnings per share
U.S. GAAP
understanding the income statement and comprehensive income
U.S. GAAP
understanding the balance sheet and statement of owners' equity
U.S. GAAP
understanding the statement of cash flows
U.S. GAAP
financial statement analysis
IFRS
introduction
IFRS
accounting concepts and financial statements
IFRS
revenue recognition
IFRS
depreciation, amortization, and long-term assets
IFRS
expenses
IFRS
income taxes
IFRS
investment property
Working papers.
Summary
"Bloomberg Tax Accounting 5116-2nd, Accounting Principles and Financial Statements (Accounting Policy and Practice Series), explains the basic concepts underlying financial accounting and the elements of financial statements prepared under U.S. generally accepted accounting principles (GAAP). For the financial and credit markets to operate effectively, companies must provide reliable information about their financial results and conditions to external parties, such as existing and potential shareholders, existing and potential creditors, and governmental agencies. To ensure that companies provide reliable information, standard setters established numerous principles for financial accounting, although companies have significant discretion in how they apply many of these principles. Thus, to properly interpret financial statements, financial statement users and their advisors must understand the principles and the choices companies may make in applying the principles."
Note
Published: Washington, D.C., 2006-2007.
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Source of Description
Title from title screen (viewed June 13, 2013).
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Language
English
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