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Fourth Edition Financial Accounting for MBAs PETER D. EASTON JOHN J. WILD ROBERT F. HALSEY MARY LEA McANALLY 0 Cambridge ‘BUSINESS PUBLISHERS ‘To my daughters, Joanne and Stacey “Poe ‘To my wife Gail and children, Kimberly, Jonathan, Stephanie, and Trevor, and my parents, Leonard and Mary = ‘To my wife Ellie and children, Grace and Chaistian aH ‘To my husband Brttan and my children Loic, Maclean, Quinn and Kay. =MUK Cambridge Business Publishers COPYRIGHT © 200% Cambie nes Phen LLC aby Cantar smn Pann LL: ce pry Cnt Baas Pater 1 atc msn, open pein may ert rd ‘Coie sos Pb Caan, ttn iio ty nay rk or sm 978 9849-865 Bookstores & Faculty to ode his book, cll 800-619-6478 or mai castomerserviedeambridgepub.com. Students to ord this book, peas vis the book's Website and order iret online ‘new Finacial accountng textbook for MBAs in more than a generation. Their collective experience in award T: combined sil and expertise of Easton, Wild, Haley, and McAnally create the ideal team to author the fist winning teaching, costing and research in he area of nancial accounting and analysis provides a powertal foun ation fr his innovative ethook PETERD.EASTON isso ‘xpi accounting avalon Sods th Nowe Dane Alam FAM Senso Cotspec Buss fi Profesor Eons experts YM since ct set ty the leg communi Profesor ston sa Principal in Chicago a consultant on acountng and valuation sts. Profesor Eaton hos underradate de procs from the University of Adelaide andthe Univesity of South Ausvalia. He hold a radote degree fom the University of New England and a PRD in Bus. ance) fom the University of California, Berkely Professor Easton's research on corpse valation has ben poblised inthe Journal of Accounting and Exo- mis, Journal of Accounting Research The Accuoeig Review: Contemporary Accounting Research Review of ‘Accounting States, a Journal of Business Finance and Accounting Profesor Eason has served san ssociste ‘tr fr 1 eading accounting journal and bei cu tently an asocnte editor forthe Journal of Accounting Research, Journal of Business Finance and Account ‘ng and Joural of Accounting, Auting, and Finance [He iean editor of the Review of Accounting Stas, Professor Easton has held appointment tthe Unive: sity of Chicago, the University of Calfomia a Berkley, Ohio State University, Macquarie Univesity. the Aus tralian Graduate School of Management tbe Universi of Meboume, Tilburg University, National University ‘of Singapore, Seoul National Universi and Nyenrode University. He i the recipient of aumerous awards for

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