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Financial Accounting - A Managerial Perspective (Paperback, 5th Revised edition)
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Financial Accounting - A Managerial Perspective (Paperback, 5th Revised edition)
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Now in its fifth edition, this acclaimed text explains how to
prepare, analyse, and interpret information from financial
statements.New and distinctive features of this editionBanks: an
entirely new chapter explains the financial statements of banks,
and covers the effect of legal and regulatory requirements on the
financial performance of banks.Spotlight on earnings quality
analysis and earnings management: issues in understanding earnings
quality and earnings management are explained with real-world
examples. Chapter vignettes: a tone-setting vignette at the start
of every chapter helps students to relate to the key issues covered
in the chapter.Emphasis on thinking: accounting involves making
significant decisions at every level of management. This text
provides many opportunities for students to think about the
considerations that go into making accounting judgements.New cases
studies: new case studies on Tata Consultancy Services, Biocon,
UBS, Reebok India, Nobles Crus, Essar Oil, HDFC, Kingfisher
Airlines, Reliance Communications, and ICICI Bank have been
added.Student-friendly approach: ideas are explained in a simple
style using everyday language. No prior knowledge of business is
assumed. Common doubts in understanding accounting are
addressed.New material and updates: new material has been added to
many chapters, including revenue recognition, pro forma financial
measures, whistle-blowing, fraudster profile, cloud computing,
statement of changes in equity, and management communications. The
content has also been updated to include the effect of the
Companies Act 2013 and changes in Indian accounting standards and
international financial reporting standards.
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