January 2013
Intermediate to advanced
544 pages
16h 35m
English
book
Accounting for Managers: Interpreting Accounting Information for Decision-Making, Canadian Edition
by Paul M. Collier, Sandy M. Kizan, Eckhard Schumann
Content preview from Accounting for Managers: Interpreting Accounting Information for Decision-Making, Canadian Edition
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CONTENTS
Accounting, Accountability, and Stewardship
The Role of Financial Accounting
The Role of Management Accounting
Core Activities of Management Accounting
Trends in Management Accounting
Management Accounting in Practice
2 Accounting and Its Relationship to Shareholder Value and Corporate Governance
Shareholder Value, Strategy, and Accounting
Company Regulation and Corporate Governance
Risk, Internal Control of Financial Reporting, and Management Accounting
3 Recording Financial Transactions and Accounting and Information Systems
Business Events, Transactions, and the Accounting System
The Double Entry: Recording Transactions
Extracting Financial Information from the Accounting System
Basic Principles of Accounting
Cost Terms and Concepts: The Limitations of Financial Accounting
Accounting and Information Systems
4 Constructing Financial Reports: IFRS and the Framework of Accounting
Management's Responsibility for Fair Presentation
International Financial Reporting Standards: An Overview
Conceptual Framework for Financial Reporting
Reporting Profitability: The Statement of Comprehensive Income
Reporting Financial Position: The Statement of Financial Position
Specific IFRS Accounting Treatments
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