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USING FINANCIAL ACCOUNTING INFORMATION, 7E, is a non-debit/credit text known for its strong decision-making focus, its incorporation of flagship companies for increased relevance, and the quality of its end of chapter materials. The user-friendly presentation and innovative transaction analysis of the new edition ensures users master financial accounting concepts and the role of those concepts in business decision making.
This edition includes a discussion of the current environment of financial reporting, specifically the International Financial Reporting Standards.
New To This Edition:
-Examples in the text are now numbered, named, and called out throughout each chapter to better highlight them for students, clearly illustrating the key concepts, terms and exhibits they will need to learn.
-Selected end-of-chapter homework items now contain references to the chapter's numbered Examples that will best help students complete the assignment and navigate through the text while completing homework.
-Transaction-effects Equation Format. As in the 6th edition, transactions are notated using a transaction-effects equation as well as an Identify & Analyze tool. For the seventh edition, the equation portion has been revised to better differentiate the balance sheet effects from income statement effects of a transaction, and to clarify for students the flow of net income to stockholders' equity.
-IFRS coverage has been added in selected sections of the text which are called out by an icon. These references provide a brief background for the upcoming changes in financial standards that will be more fully covered in the book's IFRS appendix.