Financial Accounting

A Valuation Emphasis

John Hughes, Frank Ayres, Robert E. Hoskin

570 pages, parution le 08/08/2005

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Résumé

Financial Accounting: A Valuation Emphasis integrates an understanding of valuation concepts with accounting principles. The authors place considerable emphasis on the economic consequences of accounting practices. You'll develop a solid background in basic accounting processes and disclosures, and the critical role of accounting in valuation.

Features

Highlights the valuation and economic consequences of core accounting concepts.
Emphasizes the construction of accounting information and how that information affects the value of the firm.
Offers an inviting and accessible presentation, with real-world examples and transactions.
Provides an early treatment of statement of cash flows and financial statement analysis.
Illustrates key concepts, including valuation models through an integrated example of a hypothetical company.
Helps you appreciate the significance of accounting information to managers, investors, regulators, and others with an interest in the firm's affairs.

Sommaire

Financial Reporting: The Institutional Setting
Financial Statements: An Overview
The Accounting Process
Income Measurement and Reporting
Financial Statements: Measuring Cash Flow
Financial Statement Analysis
Valuing Receivables
Valuing Inventories
Valuing Long-Lived Assets
Operating Liabilities: Recognition and Disclosure
Debt: Pricing, Covenants, and Disclosure
Stockholders' Equity: The Residual Interest
Intercorporate Investments
Introduction to Valuation Analysis

A. Adjusting Entries
B. Time Value of Money
C. Comprehensive Case and Chico's 10K Report Fiscal 2002
D. Journal References
E. Official Accounting Pronouncements

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Wiley
Auteur(s)	John Hughes, Frank Ayres, Robert E. Hoskin
Parution	08/08/2005
Nb. de pages	570
Format	21 x 26
Couverture	Relié
Poids	1290g
Intérieur	Noir et Blanc
EAN13	9780471203599
ISBN13	978-0-471-20359-9