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ISBN: 0131430211Издательство: Prentice Hall
Год издания: 2004
Book Description The CPA exam is changing. You need to change as well...to a book that better prepares you for the CPA exam and for business. This is the only book of its kind that demonstrates how to prepare financial reports andthen how to analyze what those numbers really mean. Every manager has incentives to present his or her firm in the most favorable light to lenders, equity investors and others. And, every manager wants to use the flexibility allowed by GAAP to manage the firm's earnings to achieve certain goals. Revsine, Collins, and Johnson explain these incentives and help readers spot cases of earnings management, which disguises a firm's true performance. For anyone preparing to takethe CPA exam, and for anyone who wants or needs a working knowledge of accounting, financial reporting, and financial statement analysis.