Introduction to Financial Accounting: United States Edition (CHARLES T HORNGREN SERIES IN ACCOUNTING) - Hardcover

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.

"Introductory Financial Accounting, 9e" provides a unique and perfect blend of robust financial statement analysis with early statement of cash flows coverage. It is directed at those who will analyze real financial statements, and make business decisions based upon that analysis. Real statements are used throughout (Starbucks). Statement of Cash Flows comes earlier in this book than most. Material is focused on analysis of financial statements - ratios introduced early and often, special "Portfolio" section provides a "road map" to financial statement analysis, and special section in end-of-chapter problems focuses on analyzing financial statements (using Starbucks financial statements). Features strong coverage of statement of cash flows (Ch 5) --an essential financial statement, one of growing importance, and should be regarded as a basic statement. For financial accountants.