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Grounded in financial statements, Financial Accounting allows accountants to see not only the impact of financial transactions in financial statements, but also the impact of transactions on overall business decisions. The eighth edition offers new elements designed to sharpen Pratt’s economic decision-making foundation with a more timely, real-world focus. Up-to-date, expanded, and detailed IFRS coverage is now included. The SEC 2014 roadmap is explored in all chapters. Comprehensive coverage of real-world financial crisis issues is presented. Accountants will also find more discussions on the increasing role of management’s assessment of internal controls over financial reporting.
The fifth edition of this text on introductory financial reporting and analysis contains new elements designed to enhance the text's economic decision-making theme, and updated real-world references, many on the Internet-based economy. For this edition, questions are placed within chapters rather than at the end, and all questions and exercises refer to real-world companies and events. Sections cover financial accounting and its economic contact, use of financial statements, assets, liabilities and stockholders' equity, and income and cash flows. Pratt teaches accounting and chairs the Department of Accounting and Information Systems at Indiana University. Annotation c. Book News, Inc., Portland, OR (booknews.com)
Jamie Pratt, PhD, is a KPMG Professor of Accounting at Indiana University. He has authored several articles as well as two other texts. Dr. Pratt currently serves as the secretary of the board for the Pratt Corporation and is on the Educational Advisory Committee of the American Accounting Association (AAA). He previously served in the capacity of program chair of the AAA, associate editor forTheAccounting Review, and various editorial boards.