Financial Statements for the Needs Of Managers - Darina Saxunová

Accounting education has experienced a great deal of dramatic changes over the last decades of accounting theory. The fi rst edition of this book, Financial Statements for the need of managers: in the global accounting standards: the US GAAP and IFRS focuses on understanding transactions that occur and are recorded in accounting information system. What is important for each manager to comprehend in general, what impact each of these transactions have on the business, this is what is emphasized, since it may aff ect them in the process of decisions-making. It highlights the output of accounting information systems – which is useful information being comprised in the fi nancial statements. The author, in this scientifi c monographs, elaborates financial statement preparation process based on the theoretical thresholds approved by conceptual frameworks in US GAAP and IFRS – two global sets of accepted standards for accounting and reporting. The thorough and correct comprehension and interpretation of financial information is crucial for any fi nancial analysis and decision making. The book includes updated theoretical concepts and demonstrates a great deal of solved problems for building knowledge, understanding and gaining practical skills related to fi nancial statement preparation under the US GAAP and IFRS and their mutual comparison. Darina Saxunova is an associated professor, she has been taught courses of Financial Accounting, Strategic Cost Management (Managerial Ac
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