Beschreibung:
For Introductory Financial Accounting courses at the MBA level, and for rigorous undergraduate courses. Introductory Financial Accounting, 9e provides a unique and perfect blend of robust financial statement analysis with early statement of cash flows coverage. Marlene A. Plumlee, Ph.D, CPA, Associate Professor of Accounting at the University of Utah, authored Pearson`s International Financial Reporting Standards supplement ISBN 013612304X for our Introduction to Financial Accounting 9th edition by Horngren. This IFRS Supplement discusses the general context of US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS) and provides background information about the use of US GAAP and IFRS and `players` that will ultimately affect how and when IFRS will be adopted internationally. Included also is an overview of the conceptual frameworks that underlie the formation of US GAAP and IFRS. A comparison of two companies is offered, one that employs US GAAP to prepare its financial report and one the employs IFRS to prepare its financial report.