内容简介
Groundedinfinancialstatements,FinancialAccountingallowsaccountantstoseenotonlytheimpactoffinancialtransactionsinfinancialstatements,butalsotheimpactoftransactionsonoverallbusinessdecisions.TheeightheditionoffersnewelementsdesignedtosharpenPrattseconomicdecision-makingfoundationwithamoretimely,real-worldfocus.Up-to-date,expanded,anddetailedIFRScoverageisnowincluded.TheSEC2014roadmapisexploredinallchapters.Comprehensivecoverageofreal-worldfinancialcrisisissuesispresented.Accountantswillalsofindmorediscussionsontheincreasingroleofmanagementsassessmentofinternalcontrolsoverfinancialreporting.