Financial statements for the needs of managers in the Global Accounting Standards: US GAAP and IFRS
Darina Saxunová

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Contents
                                    CONTENT
FOREWORD......................................................7
INTRODUCTION..................................................9
1 FINANCIAL ACCOUNTING AS A TOOL FOR DECISION MAKING........13
1.1 Overview of Business Activities......................13
1.2	Control, Record and Communicate.......................16
1.3	Principal Financial Statements........................18
2	PROCEDURES AND DOUBLE-ENTRY ACCOUNTING....................36
2.1	Double-Entry Accounting and its Procedures............36
2.2	Accounting Cycle......................................37
2.3	Cash versus Accrual Basis Accounting..................42
3	INCOME STATEMENT, PROFIT & LOSS ACCOUNT...................69
3.1	Concepts of Income Measurement........................69
3.2	Preparation of the Income Statement (US GAAP) .......69
3.3	Formats of Income Statement...........................71
4	STATEMENT OF RETAINED EARNINGS,
OTHER COMPREHENSIVE INCOME,
COMPREHENSIVE INCOME......................................99
4.1	Retained Earnings.....................................99
4.2	Comprehensive Income (US GAAP).......................100
4.3	Statement of Comprehensive Income (IFRS).............102
4.4	Earnings Management..................................103
4.5	IFRS and Earnings Quality............................109
5	BALANCE SHEET AND CASH FLOWS STATEMENT...................122
5.1	Components of the Balance Sheet......................123
5.2 IFRS Perspective - Statement of Financial Position...132
5.3	Statement of Cash Flows .............................134
5.4	IFRS Perspective - Statement of Cash Flows ..........135
6	CONCEPTUAL FRAMEWORK.....................................158
APPENDIX 1..................................................164
APPENDIX 2..................................................170
APPENDIX 3..................................................179
EXHIBIT 1 ........................................184
EXHIBIT 2.........................................189
EXHIBIT 3.........................................192
DICTIONARY........................................193
REFERENCES........................................198
                                
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245 10 $a Financial statements for the needs of managers in the Global Accounting Standards: US GAAP and IFRS / $c Darina Saxunová
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264 #1 $a Prague : $b Wolters Kluwer, $c 2019
300 ## $a 199 stran : $b ilustrace ; $c 24 cm
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500 ## $a Anglicko-slovenský terminologický slovník
504 ## $a Obsahuje bibliografii
520 2# $a Účetní závěrky pro potřeby managementu ve všeobecných účetních standardech: US GAAP a IFRS. Účetní závěrky jako nástroj pro rozhodování. Postupy a podvojné účetnictví. Přehled příjmů a výdajů (účet zisku a ztráty). Výkaz nerozděleného zisku a z jiných příjmů. Účetní rozvaha a peněžní závěrky. Koncepční rámec.
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