Readings & notes on financial accounting : issues & controversies

書誌事項

Readings & notes on financial accounting : issues & controversies

[edited by] Stephen A. Zeff, Bala G. Dharan

Irwin/McGraw-Hill, c1997

5th ed

  • : pbk

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注記

Includes bibliographical references

内容説明・目次

内容説明

This collection of notes and readings on Financial accounting is best used as a core text in the theory course or as a supplement to an Intermediate course or an Advanced accounting course. The goal of this book is to provide insight into concepts, issues, and controversies which underlie accounting standards and practices.

目次

1. Setting Accounting Standards.2. Financial Reporting Model.3. Financial Statements. 4. Financial Disclosure 5. Reporting Uncertainty: Receivables and Contingencies6. Cost Factors: Inventory and Plant Assets7. Goodwill and Other Intangible Assets8. Risky Financial Instruments9. Liabilities10. Stockholders' Equity11. Accounting Changes and Earnings Quality12. Financial Statement Analysis13. Current Value and Constant Dollar Accounting14. International Financial Reporting Issues

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詳細情報

  • NII書誌ID(NCID)
    BA32106989
  • ISBN
    • 0070730067
  • LCCN
    96035211
  • 出版国コード
    us
  • タイトル言語コード
    eng
  • 本文言語コード
    eng
  • 出版地
    Boston
  • ページ数/冊数
    xv, 671 p.
  • 大きさ
    24 cm
  • 分類
  • 件名
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