Intermediate accounting 15 edition pdf download

Users of these financial reports include investors, creditors, managers, unions, and government agencies. Financial statements are the principal means through which a company communicates its financial information to those outside it. Note disclosures are an integral part of each financial statement. Some financial information is better provided, or can be provided only, by means of financial reporting other than formal financial statements.

Companies may need to provide such information because of authoritative pronouncement, regulatory rule, or custom. Or they may supply it because management wishes to disclose it voluntarily.

In this textbook, we focus on the development of two types of financial information: 1 the basic financial statements and 2 related disclosures. Do you like this book?

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