Leasing transactions are significant in business activities and both national and international accounting regulations require leases to be classified as either operating or finance leases. The International Accounting Standards Board recently proposed for the present classification to be...

Purpose – Although it is acknowledged that the dissemination of financial information to stakeholders is a communications process, the main focus of prior research has been on the documents themselves rather than the context in which the information is generated, selected and disseminated....

"If you want to understand the regulations and practices of financial accounting and reporting, this is the book for you! The authors of this book have developed a unique set of material on corporate financial reporting based on their collective years of teaching experience. In this book, they...

Cover -- Half title -- Title -- Copyright -- Contents -- Chapter 1: Providers and Users of Financial Information -- Chapter 2: Examining Financial Statements -- Chapter 3: Financial Statement Analysis -- Chapter 4: Management Decision Making -- Chapter 5: Applying Your Knowledge -- Chapter 6:...