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Financial Accounting in an Economic Context, 9th edition
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  • Wiley

More About This Title Financial Accounting in an Economic Context, 9th edition

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Financial Accounting in an Economic Context has become an important part of the curriculum in many MBA programs. Grounded in financial statements, Pratt's Financial Accountinghelps students see the impact of transactions on overall business decisions. The text enables MBA students to become effective managers and decision-makers by encouraging them to develop a conceptual understanding of the impact that economic events have on a business. The newest edition on this popular text addresses topics that today’s accountants and managers must consider: increased impacts of IFRS, fair value reporting, segment reporting and an earnings management framework. While addressing recent developments and maintaining the perspective of the previous editions, Financial Accounting in an Economic Context 8th Editionoffers new elements designed to sharpen the text’s economic decisions-making foundation. The text highlights the differences between IFRS and GAAP throughout each chapter. Each chapter closes with a “Issue for Discussion” feature, allowing students to apply data found in the financial statements of an international company. New boxed-in features illustrate the effects of accounting transitions on cash flow of statements and new end of chapter items address the cash flow effects of accounting transactions.
  • English

English

Part 1: An Overview of Financial Accounting

1. Financial Accounting and its Economic Context

2. The Financial Statements

Part 2: Measurement, Mechanics, and Use of Financial Statements

3. The Measurement Fundamentals of Financial Accounting

4. The Mechanics of Financial Accounting

5. Using Financial Statement Information

Part 3: Assets: A Closer Look

6. The Current Asset Classification, Cash, and Accounts Receivable

7. Merchandise Inventory

8. Investments in Equity Securities

9. Long-Lived Assets

Part 4: Liabilities and Stockholder's Equity: A Closer Look

10. Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies

11. Long-Term Liabilities: Notes, Bonds, and Leases

12. Stockholders' Equity

Part 5: Income and Flows

13. The Complete Income Statement

14. The Statement of Cash Flows

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