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Financial Accounting in an Economic Context, by Jamie Pratt
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Financial Accounting in an Economic Context has become an important part of the curriculum in many MBA programs. Grounded in financial statements, Pratt's Financial Accountinghelps students see the impact of transactions on overall business decisions. The text enables MBA students to become effective managers and decision-makers by encouraging them to develop a conceptual understanding of the impact that economic events have on a business. The newest edition on this popular text addresses topics that today’s accountants and managers must consider: increased impacts of IFRS, fair value reporting, segment reporting and an earnings management framework. While addressing recent developments and maintaining the perspective of the previous editions, Financial Accounting in an Economic Context 8th Editionoffers new elements designed to sharpen the text’s economic decisions-making foundation. The text highlights the differences between IFRS and GAAP throughout each chapter. Each chapter closes with a “Issue for Discussion” feature, allowing students to apply data found in the financial statements of an international company. New boxed-in features illustrate the effects of accounting transitions on cash flow of statements and new end of chapter items address the cash flow effects of accounting transactions.
- Sales Rank: #67063 in Books
- Published on: 2013-12-31
- Original language: English
- Number of items: 1
- Dimensions: 9.90" h x 1.00" w x 7.70" l, .0 pounds
- Binding: Paperback
- 760 pages
Most helpful customer reviews
2 of 2 people found the following review helpful.
Just OK
By The Helpful Dad
As an accounting text it was OK - at best.
There were too many times when the book introduced a concept but then didn't develop it. And do NOT get the study guide for this book because that doesn't help either.
The only saving grace is the end of chapter exercises were the best way to learn the material - they take forever to do but you will learn if you do them.
1 of 1 people found the following review helpful.
Disappointing and difficult for beginners.
By A G Koelbl
I find this book difficult to follow and not very user friendly. I agree with it her reviewers that the content is repetitive, especially when the subject matter is straightforward (eg, the importance of managing cash properly) but glosses over more abstract or difficult concepts like t account analysis. After reading chapter 2-4 I felt completely lost and overwhelmed by sentences like "rather than taking the operating cash flows directly from the cash t-account, the indirect method computes net cash operations by first taking net a income from the income statement and then adjusting it for differences between the accrual based measures of revenues and expenses and actual cash flows." What? Only later does the author bother to explain what basic terms such as "account" and "net book value" mean. The examples and diagrams are equally cryptic. I would not recommend this for anyone who has little or no previous exposure to accounting.
1 of 1 people found the following review helpful.
Why not to the title "Financial accounting in a financial and legal context
By W. L. RONG
Overall, it is a good accounting book from the good point of views, not pedagogical, but practical and insightful, I read it with the Ross' "fundamentals of corporate finance" . Yes, Financial accounting is the practical balance between the usefulness of financial theory and effectiveness of legal verification. This book tries to follow this clue/principle. but not express it very clearly/explicitly. The part 2 is distinguished, abstract principle/assumptions are presented very well, but the following parties/chapters are not linked to part 2 very strongly/thoughtfully. if it would, the book would have been 5 stars.
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