“You have to know what something is before you know how to use it.”
Introduction to Financial Accounting , 11/E, describes the most widely accepted accounting theory and practice with an emphasis on using and analyzing the information in financial statements. It compares U.S. generally accepted accounting principles (U.S. GAAP) to International Financial Reporting Standards (IFRS) where appropriate.
IFA, 11/E, takes the view that business is an exciting process and that accounting is the perfect window through which to see how economic events affect businesses. Because we believe that accounting aids the understanding of economic events and that accounting builds on simple principles, this book introduces a number of concepts earlier than many other textbooks. We cover these early concepts at the most accessible level and illustrate them with carefully chosen examples from real companies. Our coverage addresses the choices that management makes when preparing financial statements and how these choices affect the way users interpret the information. We also discuss ethical issues throughout the book and in the assignment materials.
This is the eleventh edition of this text, and that is a testimonial to its effectiveness. But it also is a testimonial to our former colleagues, students, and adopters who, in each prior edition, have shared their thoughts and suggestions and driven us to change and adapt it to better meet the needs of today’s students and adopting faculty.
Continuing strengths of this edition:
- Text coverage and problem material based on classic issues arising in the last 30 years
- Integration of ethics coverage throughout
- Coverage of U.S. GAAP and IFRS requirements where material differences exist
- Use of international-company examples, especially to illustrate differences in U.S. GAAP and IFRS
New to this edition:
- Totally updated text to include current examples from real companies
- Extensive revisions for clarity
- Revision of problem material to include examples from corporate outcomes in the last two years
- Coverage of the current status of FASB and IASB regulatory action
- Highlights of likely upcoming changes in accounting standards, including revenue recognition and leases
- Updated Business First Boxes
扫描下方二维码添加微信号 bookyage 告知所需电子书的书名即可，我们会尽快（一般24小时之内）将相应文件以百度网盘链接的形式发送给您。如果您不方便使用百度网盘，也可以留下电子邮箱地址，我们会以电子邮件附件的形式将pdf发送给您。