Readings & notes on financial accounting : issues & controversies
Author(s)
Bibliographic Information
Readings & notes on financial accounting : issues & controversies
Irwin/McGraw-Hill, c1997
5th ed
- : pbk
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Note
Includes bibliographical references
Description and Table of Contents
Description
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.
Table of Contents
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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