Corporate financial reporting and analysis : (Record no. 1356)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03857nam a2200277 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MIUC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20200305124318.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 170608s2013 enka 001 | eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118470558 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MIUC |
| Language of cataloging | eng |
| Transcribing agency | MIUC |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.3 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 3430 |
| Personal name | Young, S. David, |
| Dates associated with a name | 1955- |
| 952 ## - Items | |
| Itemnumber | 1679 |
| 245 10 - TITLE STATEMENT | |
| Title | Corporate financial reporting and analysis : |
| Remainder of title | a global perspective / |
| Statement of responsibility, etc. | S. David Young and Jacob Cohen. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Third edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Chichester : |
| Name of publisher, distributor, etc. | Wiley, |
| Date of publication, distribution, etc. | 2013. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xviii, 462 p. : |
| Other physical details | ill. ; |
| Dimensions | 24 cm. |
| 336 ## - CONTENT TYPE | |
| Source | rdacontent |
| Content type term | text |
| 500 ## - GENERAL NOTE | |
| General note | Includes index. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Ch. 1. An introduction to financial statements -- <br/>Ch. 2. The balance sheet and income statement -- <br/>Ch. 3. A brief overview of GAAP and IFRS: the framework for financial accounting -- <br/>Ch. 4. Revenue recognition -- <br/>Ch. 5. The statement of cash flows -- <br/>Ch. 6. Financial statement analysis -- <br/>Ch. 7. Business valuation and financial statement analysis -- <br/>Ch. 8. Accounting for receivables and bad debts -- <br/>Ch. 9. Accounting for inventory -- <br/>Ch. 10. Accounting for property, plant and equipment -- <br/>Ch. 11. Leases and off-balance-sheet debt -- <br/>Ch. 12. Accounting for bonds -- <br/>Ch. 13. Provisions and contingencies -- <br/>Ch. 14. Accounting for pensions -- <br/>Ch. 15. Accounting for income tax -- <br/>Ch. 16. Accounting for shareholders' equity -- <br/>Ch. 17. Marketable securities and investments -- <br/>Ch. 18. Accounting for mergers and acquisitions -- <br/>Appendix. Table for present value and future value factors. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Corporate Financial Reporting and Analysis: A Global Perspective/3e by David Young and Jacob Cohen is an introductory textbook on financial reporting for MBA students. This book is intended to offer the rigor and comprehensive coverage required of an MBA text, while at the same time offering an accessible and practical reference for participants in executive programs. David Young is based at INSEAD Business School in France, and Jacob Cohen is based at MIT Sloan School of Management in the USA. <br/><br/>This book offers a rigorous, yet accessible, treatment of contemporary financial reporting practice. Examples are drawn from a broad range of companies to illustrate key concepts. Particular emphasis is given to the latitude and flexibility granted to managers in reporting financial performance, and the steps that financial statement readers can take to identify potential trouble areas in the accounts. Topics include the analysis and interpretation of the three principal financial statements, revenue recognition, inventory accounting, receivables and bad debts, accounting for long-term assets, provisions and contingencies, income taxes, and the accounting for mergers and acquisitions.<br/><br/>A unique feature of this book is the seamless way in which it deals with differences in U.S. GAAP and IFRS. Both regimes are covered simultaneously, i.e. when a topic is discussed, including the relevant journal entries and disclosures, the discussion applies equally to GAAP companies and to IFRS companies. It doesn't matter whether the company used in a given example is from the U.S., Europe, or elsewhere. Thanks to the ongoing GAAP/IFRS convergence project, the two regimes are close enough to allow for a somewhat generic approach that allows for coverage of both regimes at the same time. In this way, the examples that are covered in the book are relevant to all readers, regardless of which regime dominates in their business environment.<br/><br/>The content of this book has been classroom tested over the past 20 years at INSEAD with the MBA class which has students from 80 different countries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 1301 |
| Topical term or geographic name entry element | Financial statements |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 611 |
| Topical term or geographic name entry element | Corporations |
| General subdivision | Accounting |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 3431 |
| Topical term or geographic name entry element | Corporation reports |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Relator code | aut |
| 9 (RLIN) | 3432 |
| Personal name | Cohen, Jacob, |
| Dates associated with a name | 1973- |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Books |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Marbella International University Centre | Marbella International University Centre | Library | 10/10/2018 | 657.3 YOU cor | 10/10/2018 | 10/10/2018 | Books |