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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. In Chapter 2, the author examines cash, receivables, and revenue recognition. First, the author defines cash and the various cash equivalents. Next, he examines how revenue is recognized and receivables are collected, including uncollectible accounts, the allowance method, changes in estimates, sales returns and allowances, sales (cash) discounts, and accelerating cash receipts from receivables. He then discusses the economic consequences of GAAP and off-balance-sheet financing, including revenue recognition both later and earlier in the operating cycle and accounting by long-term contractors. Lastly, he examines the concept of earnings management, or strategies to report earnings in a certain manner.

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 3 concentrates on inventory and its related expense, the cost of goods sold. Initial topics discussed include: the full cost principle, purchases returns, allowances, and discounts, and the lower cost or market. Methods for determining inventory and cost of goods sold amounts in the financial statements, including the specific identification method, First-In First-Out (FIFO) and Last-In First-Out (LIFO), and the average cost method, are examined in detail. The respective impacts on the financial statements presented by the choice of inventory method are then explored. Lastly, additional issues related to LIFO are discussed.

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 4 explores operational assets: property, plant, and equipment; intangibles; and natural resources. Operational asset issues are discussed at length, including initially capitalized acquisition cost, systematic and rational allocation of cost to expense in the income statement, postacquisition expenditures, impairment losses, and disposals. Each area is initially discussed in general as it relates to all operational assets and subsequently as it relates to particular operational asset categories.

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. In Chapter 5, the author discusses liabilities and related issues. Liabilities resulting from normal operations are initially examined; these include employee compensation, income tax, sales tax, warranties, and revenue received in advance. Contingencies, or potential variances in the value of assets dependent upon future events, are then explained. Other topics discussed include notes payable/receivable, long-term debt, and bonds, which are examined at length.

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 6 covers leases. Examples of the two accounting treatments applied to leases (capital leases and operating leases) are discussed from the perspective of the lessee and the lessor. Examples of how these leases impact the accounting equation framework are given. The criteria that GAAP applies to leases are also explained.

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 7 examines two forms of financial instruments: investment securities and derivatives. Major topics discussed include: passive investments (debt and equity securities), active investments, the equity method of accounting, the issuance of consolidated financial statements, derivative securities, and the fair value option.

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. In Chapter 8, the author explores postretirement benefits and income taxes. The two main categories of postretirement benefits are discussed first: pension plans, and other postretirement benefits from a U.S. GAAP perspective. The author then explains how GAAP differs from IFRS (International Financial Reporting Standards) concerning postretirement benefits. Lastly, income taxes are explored at length.

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 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. The tenth and final chapter examines a key topic of Chapter 1 -- the statement of cash flows (SCF) -- in more granular detail. Activities that fall under the SCF, such as investing, financing, and operating, are discussed, and illustrated through examples utilizing the accounting equation framework. Both the direct and indirect methods of analyzing operating cash flows are compared in detail, and additional SCF issues, including regulation under IFRS, are discussed.

The Rise of the Creative Class, Revisited is an eighteen chapter book published in 2012 by Basic Books and written by Richard Florida, of the University of Toronto's Rotman School of Management and New York University. The author presents a revised and expanded version of his classic work, which pioneered the idea that our society is in the midst of a fundamental economic and cultural shift led by an emerging class of people, defined by their occupations as the Creative Class. He argues that human creativity has become the pivotal force at the heart of current societal change. Supporting his theory with substantial research and grounding his arguments in classic historical and economic thinking, Florida sheds new light on successful Creative Age companies and cities. In Chapter 18, Every Single Human Being Is Creative (18 pages), the author concludes that the challenge of our time is to harness the power of the Creative Economy across society. He proposes a "Creative Compact" to universalize creativity and reduce class inequality. This compact is guided by six central principles: include everyone, incorporate tolerance into economic strategy, nurture creativity in our schools, liberate people from relying on companies for benefits, strengthen urban development, and stop growth for "growth's sake".

The Rise of the Creative Class, Revisited is an eighteen chapter book published in 2012 by Basic Books and written by Richard Florida, of the University of Toronto's Rotman School of Management and New York University. The author presents a revised and expanded version of his classic work, which pioneered the idea that our society is in the midst of a fundamental economic and cultural shift led by an emerging class of people, defined by their occupations as the Creative Class. He argues that human creativity has become the pivotal force at the heart of current societal change. Supporting his theory with substantial research and grounding his arguments in classic historical and economic thinking, Florida sheds new light on successful Creative Age companies and cities. In Chapter 1, The Transformation of Everyday Life (12 pages), the author explores the cultural changes of the 20th century and the forces behind them. He posits that, although the advances in technology during the latter half of the century have dramatically altered our daily lives, the most significant changes have been to our underlying value systems and cultural norms. He attributes these changes to the results of a shift in our society which not only values, but systemizes and cultivates, human creativity. He explains his theory of the Creative Class and why he believes we are on the verge of a new world order.

The Rise of the Creative Class, Revisited is an eighteen chapter book published in 2012 by Basic Books and written by Richard Florida, of the University of Toronto's Rotman School of Management and New York University. The author presents a revised and expanded version of his classic work, which pioneered the idea that our society is in the midst of a fundamental economic and cultural shift led by an emerging class of people, defined by their occupations as the Creative Class. He argues that human creativity has become the pivotal force at the heart of current societal change. Supporting his theory with substantial research and grounding his arguments in classic historical and economic thinking, Florida sheds new light on successful Creative Age companies and cities. Chapter 2, The Creative Economy (20 pages), begins the first section of the book, which builds an understanding of the Creative Age. The author explores the creativity and the role it plays as the central theme of our time, focusing on three key aspects of creativity: how it is essential, multi-faceted, and in tension with organization. He presents an in-depth look at the basic concept of creativity by summarizing the most important writing and study involving the topic in the past few decades. This commentary includes a discussion of the relationship between creativity and organization, thoughts on why creativity is on the rise, and the development of his insight into creativity in the factory environment.

The Rise of the Creative Class, Revisited is an eighteen chapter book published in 2012 by Basic Books and written by Richard Florida, of the University of Toronto's Rotman School of Management and New York University. The author presents a revised and expanded version of his classic work, which pioneered the idea that our society is in the midst of a fundamental economic and cultural shift led by an emerging class of people, defined by their occupations as the Creative Class. He argues that human creativity has become the pivotal force at the heart of current societal change. Supporting his theory with substantial research and grounding his arguments in classic historical and economic thinking, Florida sheds new light on successful Creative Age comIn Chapter 3, The Creative Class (28 pages), the author explains why this class as a group with shared values and characteristics that holds a particular place in our economic structure. He posits that the class system is based on a person's economic function and that members of the Creative Class have occupations that focus on making new products, services, or ideas. The chapter updates the author's original research on the Creative Class, examines the growth of this group in the past decade, and compares this with data on the working and the service classes. New research expands on the relation between gender and race in the creative class. The author outlines the values of the creative class: individuality, meritocracy, diversity and openness.

The Rise of the Creative Class, Revisited is an eighteen chapter book published in 2012 by Basic Books and written by Richard Florida, of the University of Toronto's Rotman School of Management and New York University. The author presents a revised and expanded version of his classic work, which pioneered the idea that our society is in the midst of a fundamental economic and cultural shift led by an emerging class of people, defined by their occupations as the Creative Class. He argues that human creativity has become the pivotal force at the heart of current societal change. Supporting his theory with substantial research and grounding his arguments in classic historical and economic thinking, Florida sheds new light on successful Creative Age companies and cities. Chapter 4, The Machine Shop and the Hair Salon (19 pages), begins the book's second section on the work of the Creative Class. The author discusses what creative workers value from their jobs, mainly flexibility, freedom, and intellectual challenges. They are not motivated by money alone, but by passion. Based on data from an Information Week survey, Florida examines the top-ranked indicators of job satisfaction: flexibility, peer recognition, location and community, and compensation. He reexamines these factors based on current data, finding that the basic value system has not changed.

The Rise of the Creative Class, Revisited is an eighteen chapter book published in 2012 by Basic Books and written by Richard Florida, of the University of Toronto's Rotman School of Management and New York University. The author presents a revised and expanded version of his classic work, which pioneered the idea that our society is in the midst of a fundamental economic and cultural shift led by an emerging class of people, defined by their occupations as the Creative Class. He argues that human creativity has become the pivotal force at the heart of current societal change. Supporting his theory with substantial research and grounding his arguments in classic historical and economic thinking, Florida sheds new light on successful Creative Age companies and cities. In Chapter 5, Brave New Workplace (16 pages), the author looks at how the concept of a career has changed with the emergence of the creative class. He describes how creative workers have abandoned traditional career paths to seek out opportunities that offer greater potential for personal, creative contribution. He expands his original theory about the economic mobility enjoyed by the creative class by examining the results of the economic uncertainty in the past decade. The author explains why he believes that the traditional social contract between employer and employee is crumbling and looks at how growing trends in independent workers could ultimately impact society.

The Rise of the Creative Class, Revisited is an eighteen chapter book published in 2012 by Basic Books and written by Richard Florida, of the University of Toronto's Rotman School of Management and New York University. The author presents a revised and expanded version of his classic work, which pioneered the idea that our society is in the midst of a fundamental economic and cultural shift led by an emerging class of people, defined by their occupations as the Creative Class. He argues that human creativity has become the pivotal force at the heart of current societal change. Supporting his theory with substantial research and grounding his arguments in classic historical and economic thinking, Florida sheds new light on successful Creative Age companies and cities. Chapter 6, No-Collar (22 pages), follows the author's original arguments about the advent of a more casual, open work culture. As he suggested ten years ago, casual dress code, flexible schedules, and open office environments have now become commonplace. These changes, says the author, are part of what enable creativity to thrive. He looks at the challenges of these trends and where our "24/7" access to technology have led, all of which have resulted in longer work hours. The author presents SAS Institute as a real-world example of how a large organization can successfully sustain a creativity-friendly environment.

The Rise of the Creative Class, Revisited is an eighteen chapter book published in 2012 by Basic Books and written by Richard Florida, of the University of Toronto's Rotman School of Management and New York University. The author presents a revised and expanded version of his classic work, which pioneered the idea that our society is in the midst of a fundamental economic and cultural shift led by an emerging class of people, defined by their occupations as the Creative Class. He argues that human creativity has become the pivotal force at the heart of current societal change. Supporting his theory with substantial research and grounding his arguments in classic historical and economic thinking, Florida sheds new light on successful Creative Age companies and cities. Chapter 7, Time Warp (8 pages), begins the third section of the book which focuses on life outside of work for the Creative Class and examines why this group suffers from not having enough time. Not only has technology enabled our jobs to follow us wherever we go, but the creative process is not constrained to work hours. While this allows new ideas to thrive, it creates stress for the service industry that must support the 24/7 creative worker and, ultimately, for the workers themselves because the line between work and life is blurred. Florida writes about the trend of "time deepening," which is to get more out of our time by speeding up activities, substituting one quicker activity for another, multi-tasking, or compartmentalizing time.

The Rise of the Creative Class, Revisited is an eighteen chapter book published in 2012 by Basic Books and written by Richard Florida, of the University of Toronto's Rotman School of Management and New York University. The author presents a revised and expanded version of his classic work, which pioneered the idea that our society is in the midst of a fundamental economic and cultural shift led by an emerging class of people, defined by their occupations as the Creative Class. He argues that human creativity has become the pivotal force at the heart of current societal change. Supporting his theory with substantial research and grounding his arguments in classic historical and economic thinking, Florida sheds new light on successful Creative Age companies and cities. In Chapter 8, The Experiential Life (24 pages), the author shows how the Creative Class pursues life outside of work in a ways that are radically different from their predecessors and other classes. He argues that creative people are drawn to social, eclectic, and interactive experiences. He expands his original data to substantiate the case for this class's preference for hands-on experiences, such as participating in physical activity rather than watching sports, and listening to grass-roots bands rather than symphony orchestras. He describes why hands-on experiences are valuable for creative people and actually extend the "creative experience" outside of work. The author also looks at the risks and challenges of this experiential world.

The Rise of the Creative Class, Revisited is an eighteen chapter book published in 2012 by Basic Books and written by Richard Florida, of the University of Toronto's Rotman School of Management and New York University. The author presents a revised and expanded version of his classic work, which pioneered the idea that our society is in the midst of a fundamental economic and cultural shift led by an emerging class of people, defined by their occupations as the Creative Class. He argues that human creativity has become the pivotal force at the heart of current societal change. Supporting his theory with substantial research and grounding his arguments in classic historical and economic thinking, Florida sheds new light on successful Creative Age companies and cities. In Chapter 9, The Big Morph (24 pages), the author discusses the driving forces behind the Creative Age and points to the cultural signs that represent this new world order. The convergence of two different ideologies, the Protestant work ethic and the bohemian ethic, have evolved together to create a new value system. Florida places the roots of the Creative Economy in the 1960s and follows its path through the events that produced the Silicon Valley. He comments on the mainstreaming of engineers, once pushed into the background and now revered as pop stars.

The Rise of the Creative Class, Revisited is an eighteen chapter book published in 2012 by Basic Books and written by Richard Florida, of the University of Toronto's Rotman School of Management and New York University. The author presents a revised and expanded version of his classic work, which pioneered the idea that our society is in the midst of a fundamental economic and cultural shift led by an emerging class of people, defined by their occupations as the Creative Class. He argues that human creativity has become the pivotal force at the heart of current societal change. Supporting his theory with substantial research and grounding his arguments in classic historical and economic thinking, Florida sheds new light on successful Creative Age companies and cities. Chapter 10, Place Matters (20 pages), starts the fourth section of the book, which focuses on geography. The author disputes the common view that technology has rendered geography obsolete by pointing out several factors to prove how the Creative Class values location. He updates his original research to show that creative workers are drawn to particular metro areas that support their lifestyle priorities. Using the music industry as an example, the author explains both why creative people "cluster" in cities and how those cities drive innovation and economic development. Cities and creativity, he posits, have a symbiotic relationship.