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Financial Accounting in an Economic Context

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Financial Accounting in an Economic Context is a trendsetting textbook in the area of introductory financial reporting and analysis. Since the publication of the first edition in 1989, this text has become an important part of the curriculum at a large and impressive group of forward-thinking schools. The eighth edition continues to build on the strengths of previous editions, while it introduces new ideas and refinements that better communicate the book’s economic decision-making theme.

Grounded in financial statements, Financial Accounting allows accountants to see not only the impact of financial transactions in financial statements, but also the impact of transactions on overall business decisions. The eighth edition offers new elements designed to sharpen Pratt’s economic decision-making foundation with a more timely, real-world focus. Up-to-date, expanded, and detailed IFRS coverage is now included. The SEC 2014 roadmap is explored in all chapters. Comprehensive coverage of real-world financial crisis issues is presented. Accountants will also find more discussions on the increasing role of management’s assessment of internal controls over financial reporting.

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