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出版者:Financial Times/ Prentice Hall

作者:Dr Peter Atrill

出品人:

页数:536

译者:

出版时间:2009-09-01

价格:GBP 42.25

装帧:Paperback

isbn号码:9780273731528

丛书系列:

图书标签:

• 学习用书
• 决策会计
• 管理会计
• 决策分析
• 成本管理
• 财务管理
• 会计学
• 商业分析
• 管理学
• 战略会计
• 绩效管理
• 财务决策

Advanced Financial Reporting and Analysis: A Global Perspective Book Overview This comprehensive text, Advanced Financial Reporting and Analysis: A Global Perspective, delves into the complex landscape of modern financial reporting, moving beyond the foundational principles to explore sophisticated technical accounting issues and the critical art of financial statement analysis in a global context. Designed for upper-level undergraduate and graduate accounting students, as well as practicing professionals seeking to deepen their expertise, this book emphasizes the convergence of international accounting standards (IFRS) and U.S. Generally Accepted Accounting Principles (GAAP), while providing necessary insights into emerging regulatory environments. The core philosophy of the text is that accurate financial reporting is not merely a compliance exercise but a vital mechanism for informed decision-making by investors, creditors, and management. We meticulously unpack the intricate details of complex transactions, focusing on how their recognition, measurement, and disclosure impact the reported financial position and performance of multinational entities. Section I: The Evolving Landscape of Financial Reporting Standards This section establishes the framework for understanding advanced reporting challenges. It begins with a thorough comparison of IFRS and U.S. GAAP, focusing not just on declarative differences but on the underlying conceptual divergence in areas like asset valuation and revenue recognition principles. Chapter 1: Conceptual Foundations and the Role of Standard Setters: We examine the hierarchy of accounting literature, the influence of the Conceptual Frameworks (both IASB and FASB), and the ongoing efforts toward global convergence. Emphasis is placed on professional judgment required when applying principles-based standards to unique business scenarios. Chapter 2: Advanced Revenue Recognition Under ASC 606/IFRS 15: This chapter moves beyond simple sales transactions to analyze complex, multi-element contracts. Detailed coverage includes: Identification of performance obligations in bundled sales (e.g., software and maintenance). Variable consideration, including constraints on recognition. Accounting for contract modifications and licensing arrangements. Practical application to industries such as telecommunications, construction, and software development. Chapter 3: Leases: Accounting Under ASC 842 and IFRS 16: A deep dive into the capitalization of operating leases. We explore the nuances of classifying leases, determining the present value of lease payments, and the resulting impact on the balance sheet (Right-of-Use assets and Lease Liabilities). Further analysis covers lessor accounting and complexities arising from sale-and-leaseback transactions. Section II: Complex Assets and Liabilities This section tackles the accounting treatments for assets and obligations that often present the greatest challenge to preparers and users due to inherent uncertainty and complex measurement bases. Chapter 4: Financial Instruments: Classification, Measurement, and Fair Value Accounting: This critical chapter details the accounting for derivatives, hedging relationships (hedge accounting under ASC 815/IFRS 9), and the distinction between financial assets classified as Amortized Cost, Fair Value through Other Comprehensive Income (FVOCI), and Fair Value through Profit or Loss (FVTPL). We analyze the complexities of embedded derivatives and hedge effectiveness testing. Chapter 5: Accounting for Business Combinations and Goodwill: We systematically break down the acquisition method, focusing on the critical steps: identifying the acquirer, determining the acquisition date, measuring identifiable assets and liabilities at fair value, and the subsequent accounting for goodwill and contingent consideration. Special attention is given to negative goodwill (bargain purchases) and impairment testing protocols for goodwill and intangible assets under both U.S. GAAP and IFRS. Chapter 6: Long-Lived Assets, Impairment, and Depreciation Strategies: This chapter compares the asset models under IFRS (Cost Model vs. Revaluation Model) with U.S. GAAP. Comprehensive coverage is provided for impairment testing, including the recoverability test versus the single-step fair value approach, and the implications of impairment losses on future profitability metrics. Chapter 7: Accounting for Income Taxes: Moving beyond simple current tax calculations, this section focuses heavily on deferred taxes. We explore the creation and reversal of temporary differences, the valuation allowance assessment for deferred tax assets, and the intricacies of accounting for uncertain tax positions (FIN 48/ASC 740-10). Section III: Equity, Comprehensive Income, and Financial Statement Disclosures Understanding the components of ownership interest and the full scope of a company’s performance requires specialized knowledge of equity and comprehensive income reporting. Chapter 8: Accounting for Stockholders’ Equity and Share-Based Payments: This chapter details complex equity transactions, including the accounting for stock options, restricted stock units (RSUs), and employee stock purchase plans (ESPPs). We analyze the valuation of equity instruments (using models like Black-Scholes or lattice models) and the proper recognition of compensation expense over vesting periods. Chapter 9: Earnings Per Share (EPS) Calculations for Complex Capital Structures: A rigorous examination of diluted EPS calculations. This involves mastering the treasury stock method, the if-converted method, and properly handling the dilutive effects of convertible debt, convertible preferred stock, and employee stock options. Chapter 10: Statement of Cash Flows Refinements and Disclosure Quality: We revisit the Statement of Cash Flows, emphasizing the indirect method's reconciliation challenges. The primary focus shifts to disclosure quality, analyzing the required supplementary information, critical accounting estimates, and the significance of the Management Discussion and Analysis (MD&A) section. Section IV: Advanced Topics in Global Financial Analysis The final section transforms reporting knowledge into analytical prowess, addressing specialized areas and the tools needed for sophisticated financial forecasting. Chapter 11: Foreign Currency Transactions and Translations: This chapter addresses the economic substance of operating internationally. It covers the functional currency determination, accounting for foreign currency transactions (spot vs. forward contracts), and the complex translation process for consolidated financial statements of foreign subsidiaries (Current Rate Method vs. Remeasurement Method). Chapter 12: Accounting for Mergers, Spin-offs, and Divestitures: Analysis of non-standard organizational restructuring activities. We cover the accounting treatment for investments in associates and joint ventures (Equity Method accounting under both GAAP and IFRS), and the specific rules governing carve-outs and dispositions of business segments. Chapter 13: Financial Analysis and Forecasting in an International Context: This concluding chapter integrates all prior material into a practical analytical framework. It focuses on ratio analysis adjusted for differences between IFRS and GAAP reporting (e.g., R&D capitalization, inventory costing). Topics include: Quality of Earnings assessment, focusing on discretionary accruals. Credit risk assessment using non-traditional measures informed by financial instrument disclosures. Forecasting techniques tailored for companies with significant international operations and complex tax positions. --- Advanced Financial Reporting and Analysis: A Global Perspective offers a rigorous, technical approach, ensuring that readers gain the necessary depth to interpret, prepare, and scrutinize the most complex financial statements encountered in today’s worldwide economy. The integration of conceptual frameworks, detailed technical guidance, and practical application examples ensures mastery of advanced accounting topics.

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我一直认为，管理会计不仅仅是一堆数字的堆砌，更是一门关于如何通过财务信息来驱动组织成功的艺术。《Management Accounting for Decision Makers》这个书名让我联想到，这本书可能会深入探讨管理会计在企业战略制定、运营效率提升以及投资决策等方面的实际作用。我希望它能够不仅仅停留在讲解成本核算、预算编制这些基础概念，而是能够更进一步，阐述如何利用这些信息来优化资源配置，提升盈利能力，以及如何应对市场变化和竞争压力。例如，书中是否会提供一些关于差异分析、预测分析等高级技术的讲解？这些技术如何帮助管理者理解不同决策的潜在财务影响？我更希望看到一些关于如何将管理会计的成果转化为切实可行的商业洞察的讨论，而非仅仅停留在理论的梳理。毕竟，最终的目的是为了做出更好的决策，推动企业走向成功。

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坦白说，我并不是一个财务专业背景出身的人，但工作性质让我不得不接触到大量的财务数据，并且需要基于这些数据做出一些关键决策。因此，我一直在寻找一本能够帮助我真正理解“管理会计”的意义，并能指导我如何运用它来做出更明智决策的书籍。《Management Accounting for Decision Makers》这个书名本身就击中了我最核心的需求。我希望这本书能够用一种非专业人士也能理解的语言来讲解那些复杂的会计概念，并且能教会我如何从财务报表中解读出有用的信息，如何进行成本分析、预算编制、绩效评估等。我非常不喜欢那些充斥着晦涩术语，需要反复查阅字典才能读懂的书。这本书给我的第一印象是，它可能更侧重于“如何运用”而非“如何核算”，这一点让我感到非常欣慰。我期待它能提供一些实用性的框架和工具，让我能够更好地分析业务，识别风险，抓住机遇。

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在我看来，一本真正优秀的管理会计书籍，应该能够跨越理论与实践的鸿沟，为读者提供一套行之有效的决策支持体系。《Management Accounting for Decision Makers》这个书名，让我对这本书寄予了厚望，我希望它能够深入浅出地讲解管理会计的核心原理，并辅以丰富的案例分析，展示这些原理在现实商业环境中的应用。我尤其关注书中是否会探讨如何运用数据分析和建模技术来支持管理决策，例如如何进行盈亏平衡分析、敏感性分析、以及如何评估不同投资项目的可行性。我希望这本书能够帮助我建立一个清晰的思维框架，让我能够更系统地思考问题，从财务的角度审视业务的各个环节，并最终做出更具前瞻性和效益的决策。我更看重的是这本书能否真正提升我的决策能力，让我成为一个更有效的管理者，而不是仅仅增加我财务知识的储备。

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当我拿到这本书的时候，首先映入眼帘的是它非常清晰且有条理的章节划分。目录部分的设计就让人感觉内容编排得非常用心，每一章的标题都直观地指出了其核心内容，并且层层递进，似乎能够逐步引导读者深入理解管理会计的应用。我特别注意到，书中有不少地方使用了图表和流程图来解释复杂的概念，这对于我这种视觉型学习者来说是极大的福音。很多时候，抽象的理论通过具象化的图示会变得更容易理解和记忆。我之前也看过一些管理会计的书籍，但很多都过于学术化，枯燥乏味，读起来像在啃一本厚厚的教科书，让人望而却步。这本书给我的感觉则完全不同，它仿佛在用一种更贴近实际应用的方式来讲解，而不是仅仅停留在理论层面。我希望这本书能提供一些实际案例分析，让我们能够将学到的知识运用到实际工作中去。尤其是在决策制定方面，我期待看到一些具体的、可操作的方法和工具。

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这本书的封面设计非常简洁大气，字体选择了略带商务感的衬线体，颜色搭配上以经典的深蓝色为主调，辅以少量的银色点缀，给人一种专业、稳重的感觉。书名“Management Accounting for Decision Makers”的排版也很考究，主标题醒目，副标题稍小但清晰，整体视觉效果让人一目了然，传递出内容的核心价值。我是在书店里偶然瞥见这本书的，当时就被它沉静而又不失力量的书名所吸引。我通常会花不少时间在书架前浏览，寻找那些能够真正触及我内心或者解决我现实工作痛点的书籍。这本书的装帧也十分精良，纸张厚实，触感舒适，翻阅时没有廉价的印刷味，这点让我对内容更加期待。我不太喜欢那些封面花哨、设计浮夸的书籍，因为它们往往内容空洞，华而不实。而这本书则恰恰相反，它用一种内敛的设计语言，预示着其内在的深度和价值。我个人比较注重书籍的整体质感，从封面设计到纸张印刷，都希望能给人一种愉悦的阅读体验，而这本书在这方面做得相当出色，让我有将其收入囊中的冲动。

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