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Kniha: Financial Statements under the US GAAP and IFRS - Darina Saxunová

Financial Statements under the US GAAP and IFRS
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Kniha: Financial Statements under the US GAAP and IFRS
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Accounting education has experienced a great deal of dramatic changes over the last decades of accounting theory. The first edition of this book Financial Statements under the US GAAP and IFRS ... (celý popis)
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Specifikace
Nakladatelství: Wolters Kluwer
Médium / forma: Tištěná kniha
Rok vydání: 201410
Počet stran: 190
Rozměr: 0,0x0,0x0,0 mm
Úprava: ilustrace
Vydání: 1st ed.
Hmotnost: 0kg
Jazyk: anglicky
Vazba: Brožovaná bez přebalu lesklá
ISBN: 978-80-7478-646-4
EAN: 9788074786464
Ukázka: » zobrazit ukázku
Popis

Accounting education has experienced a great deal of dramatic changes over the last decades of accounting theory. The first edition of this book Financial Statements under the US GAAP and IFRS highlights the output of accounting information systems – which is useful information being comprised in the fi nancial statements. In both global sets of accounting there are fi nancial statements prepared based on the accounting theory built up by their approved conceptual frameworks in US GAAP and IFRS and accepted standards for accounting and reporting. The correct understanding and interpretation of fi nancial information is crucial for fi nancial analysis and decision making. The author has elaborated the text to include: theory, concepts and problems for building the knowledge, understanding and gaining practical skills related to fi nancial statement preparation under the US GAAP and IFRS and their mutual comparison. (theory, concepts, problems of financial accounting)

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OBSAH

DEAR STUDENTS.............................................................................................................7

INTRODUCTION..............................................................................................................9

1 THE OBJECTIVES OF FINANCIAL ACCOUNTING..................................13

1.1 Overview of Business Activities........................................................................13

1.2 Accounting Functions..........................................................................................16

1.3 Principal Financial Statements..........................................................................18

2 PROCEDURES AND THE DOUBLE-ENTRY ACCOUNTING....................38

2.1 Double-Entry Accounting and its Procedures.................................................38

2.2 Accounting Cycle.................................................................................................39

2.3 Cash versus Accrual Basis Accounting............................................................44

3 INCOME STATEMENT, PROFIT & LOSS ACCOUNT.............................. 68

3.1 Concepts of Income Measurement....................................................................68

3.2 Preparation of the Income Statement (US GAAP) ......................................68

3.3 Formats of Income Statement............................................................................70

4 STATEMENT OF RETAINED EARNINGS,

OTHER COMPREHENSIVE INCOME,

COMPREHENSIVE INCOME.............................................................................93

4.1 Retained Earnings.................................................................................................93

4.2 Comprehensive Income (US GAAP).................................................................94

4.3 Statement of Comprehensive Income (IFRS).................................................97

4.4 Earnings Management........................................................................................97

4.5 IFRS and Earnings Quality.............................................................................. 103

5 BALANCE SHEET - PREPARATION AND

ANALYSIS OF THE BALANCE SHEET........................................................ 116

5.1 Components of the Balance Sheet...................................................................117

5.2 IFRS Perspective - Statement of Financial Position...................................125

5.3 Statement of Cash Flows .................................................................................127

5.4 IFRS Perspective - Statement of Cash Flows .............................................128

6 CONCEPTUAL FRAMEWORK.......................................................................148

APPENDIX 1...................................................................................................................154

APPENDIX 2 ...................................................................................................................160


APPENDIX 3 ...................................................................................................................169

EXHIBIT 1 .......................................................................................................................174

EXHIBIT 2 .......................................................................................................................179

EXHIBIT 3 .......................................................................................................................183

DICTIONARY................................................................................................................184

REFERENCES................................................................................................................189




       
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