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Resources embodying economic benefits - PowerPoint PPT Presentation

FINANCIAL ACCOUNTING FOR MANAGERS

FINANCIAL ACCOUNTING FOR MANAGERS. WHAT IS ACCOUNTING ?. Accounting is the language of business Accounting is an Information System a) For Insiders b) For Outsiders Accounting provides reports to stakeholders about the economic activities and condition of a business.

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3.98k views • 127 slides

Leases

Leases. Agenda. Background Lessee accounting Lessor accounting Identifying a lease Other aspects. Background. Why change accounting for leases?. Lessee Most assets and liabilities are off-balance-sheet Insufficient information about operating leases Lessor

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498 views • 31 slides

DEFINITION OF ACCOUNTING

DEFINITION OF ACCOUNTING. Accounting is the process of identifying, measuring and communicating economic information about an entity to permit informed judgments and decisions by users of the information (Anthony et al, 1995). What economic information?. Examples

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198 views • 16 slides

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Resources embodying economic benefits - PowerPoint PPT Presentation

FINANCIAL ACCOUNTING FOR MANAGERS

Leases

DEFINITION OF ACCOUNTING