個案資料

Financial Reporting Standards is a ten-chapter book written by David T. Doran, a former CPA with Coopers & Lybrand and current professor of financial accounting at Penn State Erie, The Behrend College. The book was published in July of 2012 by Business Expert Press. Written for practicing managers, MBA students, and undergraduate non-accounting business majors, the text emphasizes how management's choice of accounting methods and their required estimates in reporting transactions and events impact financial statements, both immediately and in the future. Most of the topics addressed in this book are typically studied by accounting majors in the two-course "intermediate" accounting sequence, but the text also includes discussion of consolidations, a topic generally covered in the "advanced" accounting course. By exclusively applying a user's decision-making emphasis, and limiting topical content to areas relevant to financial analysis, this book allows non-accounting majors to acquire the underlying knowledge in a concise and easy to understand text.Chapter 9 examines stockholders' equity and earnings per share. The section on stockholders' equity discusses paid-in capital, common stock, preferred stock, convertible preferred stock and convertible debt, as well as the retirement of stock. Treasury stock is explored, as is retained earnings, including cash and property dividends, stock dividends and splits, stock-based employee compensation plans, stock option plans, stock award plans, stock purchase plans, and stock appreciation rights. The section on earnings per share (EPS) covers basic EPS, diluted EPS, convertible preferred stock, convertible bonds, treasury stock method, stock options and restricted stock.

• Financial statements
• Accounting standards
• Financing
• Profitability
• Cash flow