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A supplementary text for a variety of Business courses, including Financial Statement Analysis, Principles of Financial Accounting, Intermediate Accounting, Investments, Personal Finance, and Financial Planning and Analysis.Fraser and Ormiston take students behind the financial reports to assess the real financial condition and performance of U.S. companies.
Understanding Financial Statements, retains its reputation for readability, concise coverage, and accessibility, and gives students the conceptual background and analytical tools necessary to understand and interpret business financial statements. Its ultimate goal is to improve students' ability to translate financial statement numbers into a meaningful map for business decisions and enable each student to approach financial statements with enhanced confidence.
The ninth edition incorporates the many new requirements and changes in accounting reporting and standards that provide students with the information they need to know in today's ever-evolving world of business finance.
A comprehensive reference tool for those interested in understanding and interpreting financial statements through a text that prides itself in readability, concise coverage and accessibility.
KEY TOPICS: Financial Statements: An Overview; The Balance Sheet; Income Statement and Statement of Stockholders’ Equity; Statement of Cash Flow; A Guide to Earnings and Financial Reporting Quality; The Analysis of Financial Statements
MARKET: The text gives readers the conceptual background and analytical tools necessary to understand and interpret business financial statements