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ETM3-Chap04 - ETM3 Chapter 4 Click to edit Master subtitle...

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Click to edit Master subtitle style Copyright 2011 - The Resource Alliance - All Rights Reserved ETM3: Chapter 4 Financial Accounting and Reporting 11 Copyright 2011 - The Resource Alliance - All Rights Reserved
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Copyright 2011 - The Resource Alliance - All Rights Reserved Overview of Chapter Topics Introduction Accounting Concepts and Standards Financial Reporting Statements Accounting for Derivatives, Hedges and FX Translation Accounting for US Governmental and Not-for-Profit Organizations 22 Copyright 2011 - The Resource Alliance - All Rights Reserved
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Copyright 2011 - The Resource Alliance - All Rights Reserved Introduction to Financial Accounting and Reporting Financial statements summarize a company’s operating results and financial position. Analyzing these statements provides insight into: How well the company has managed its liquidity position How effectively it used and financed its Copyright 2011 - The Resource Alliance - All Rights Reserved 33
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Copyright 2011 - The Resource Alliance - All Rights Reserved Accounting Concepts and Standards Global Accounting Standards International Accounting Standards Board (IASB) International Financial Reporting Standards (IFRS) U.S. Accounting Standards 44 Copyright 2011 - The Resource Alliance - All Rights Reserved
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Copyright 2011 - The Resource Alliance - All Rights Reserved GAAP vs. IFRS Copyright 2011 - The Resource Alliance - All Rights Reserved 55
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