Accounting education has experienced a great deal of dramatic changes over the last decades of accounting theory. The first edition of this book Financial Statements under the US GAAP and IFRS highlights the output of accounting information systems – which is useful information being comprised in the fi nancial statements. In both global sets of accounting there are fi nancial statements prepared based on the accounting theory built up by their approved conceptual frameworks in US GAAP and IFRS and accepted standards for accounting and reporting. The correct understanding and interpretation of fi nancial information is crucial for fi nancial analysis and decision making. The author has elaborated the text to include: theory, concepts and problems for building the knowledge, understanding and gaining practical skills related to fi nancial statement preparation under the US GAAP and IFRS and their mutual comparison.
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