A comprehensive survey of theoretical and analytical issues to demonstrate the use of actual financial statement data including the latest developments in financial reporting. Features a comparative assessment of U.S. and international reporting requirements using their financial statements to illustrate essential differences. End-of-chapter material and problems are derived from annual reports of U.S. firms and, where appropriate, foreign companies.
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Accounting Standards (US and International) have been updated to reflect the latest pronouncements.
* An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.
This guide to interpreting financial statements is written from the point of view of financial statement users. It will enable you to make better business and personal investment decisions by understanding how accounting choices affect financial data and how you can adjust reported data to enhance decision making. The book includes comparisons of US with foreign and international accounting standards as well as implications of academic research for financial analysis and decision making. You'll also find discussion and analysis of such timely issues as market value accounting and off-balance-sheet financing techniques. This updated edition emphasizes coverage of international financial reporting.
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Book Description John Wiley & Sons Inc, 1994. Paperback. Book Condition: New. Bookseller Inventory # P110471011657