000			03348nam a22002177a 4500
999			_c2372 _d2372
005			20220302152247.0
008			220302b ||||| |||| 00| 0 eng d
020			_a9788120353435
082			_a658.1511 _bNAR
100			_aNarayanaswamy, R. _95414
245			_aFinancial accounting: a managerial perspective
250			_a6th
260			_bPHI Learning Pvt. Ltd. _aNew Delhi _c2021
300			_axii, 594 p.
365			_aINR _b695.00
504			_aPart One: THE BASICS OF FINANCIAL STATEMENTS 1. Business and Accounting Basics 2. Financial Statements 3. Transaction Processing 4. Measuring Income Part Two: MEASURING AND REPORTING ASSETS, LIABILITIES, AND EQUITY 5. Inventories 6. Long-lived Assets 7. Financial Assets 8. Operating Investments 9. Operating Liabilities 10. Financial Liabilities 11. Equity INTERVIEW WITH MR. P.R. RAMESH, DELOITTE INDIA Part Three: ANALYZING AND INTERPRETING FINANCIAL STATEMENTS 12. Balance Sheet and Statement of Profit and Loss 13. Statement of Cash Flows 14. Financial Statements of Banks 15. Earnings Analysis and Qualitative Information INTERVIEW WITH PROFESSOR SURAJ SRINIVASAN, HARVARD BUSINESS SCHOOL Appendix A Ind AS and IFRS Appendix B Dr. Reddy’s Laboratories Limited Consolidated Financial Statements Appendix C Time Value of Money Appendix D Summary of Formulas Answer Hints for Selected Problems • Index
520			_aDescription: This highly acclaimed text, now in its Sixth Edition, is designed as a first-level course offered in business schools, universities, and professional programmes. It explains how to prepare, analyze, and interpret financial statements. Its distinctive features include the following: • Developing the accounting model from the basics of business. • Stress on the why of accounting rather than the how of bookkeeping. • Emphasis on financial analysis from the beginning. • Attention to accounting regulations and legal requirements. • Problems and cases that strengthen conceptual foundation and encourage critical thinking. Anyone who follows plain English and knows basic math (+, –, ×, ÷) can read this book. NEW TO SIXTH EDITION • Chapters: o Chapter 7 on Financial Assets o Chapter 9 on Operating Liabilities o Chapter 10 on Financial Liabilities o Chapter 15 on Earnings Analysis and Qualitative Information • Topics: Accounting fraud and red flags, cash flow ratios, economic value added, foreign currency accounting, and joint arrangements. • Expanded coverage: Earnings quality, earnings management, and pro forma measures. • Standards: IFRS, Ind AS, and Indian GAAP comparisons for key items in financial statements. • Real-world cases: Amazon, Lanco, National Spot Exchange, Olympus, Suzlon, Valeant Pharmaceuticals, TCS, and Toshiba. • Interview: Professor Suraj Srinivasan, Harvard Business School. • Pedagogical features: Application, Discussion Question, Forensic Corner, Ladder, One-minute Quiz, Quick Question, Real World, and Speed Read. • Examples: New examples in Chapter Vignette, Earnings Quality Analysis, and Financial View. • New Material and Revision: Additional and revised text and figures in almost all chapters.
650			_aFinancial statements _9199
650			_aAccounting _9217
942			_2ddc _cBK