978-0-471-65528-2 / 0471655287

Financial Accounting in an Economic Context

by Pratt




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About the book:

Fully updated and revised, the sixth edition of Financial Accounting explores important concepts from an economic perspective. By focusing on three elemental themes--economic factors, measurement issues, and decision-making perspective--you will gain a better understanding of the relevance of principles as applied in the real world. Virtually every concept covered refers to a real company, a real situation, or a real event.

The sixth edition:

  • Presents a new corporate governance theme that is integrated throughout the book.
  • Places an increased emphasis on analysis in the middle chapters.
  • Provides new EOC materials that require readers to analyze the financial statements of real companies using a new database available on the Pratt BCS.
  • Reflects the most current thinking in the field with the help of over 10,000 relevant references to actual events and real companies.
  • Includes in-depth discussions of legal liability, ethical issues, and management's incentives and influence on financial reports.

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