Cases in financial reporting : an integrated approach with an emphasis on earnings quality and persistence

書誌事項

Cases in financial reporting : an integrated approach with an emphasis on earnings quality and persistence

D. Eric Hirst, Mary Lea McAnally

(Charles T. Horngren series in accounting)

Prentice Hall, c1998

2nd ed

  • : pbk

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内容説明・目次

内容説明

This edition has several new cases, (all cases have been up-dated). Many cases will have 1996-1997 annual report information. New, enhanced end of case material.

目次

I. BECOMING FAMILIAR WITH FINANCIAL REPORTING: BASICS, TOOLS, AND THE PERSISTENCE OF EARNINGS. 1. Basics Interpretation and Preparation of Financial Statements. 2. Tools--Discounted Cash Flow. 3. Tools--Basic Valuation and the Persistence of Earnings. 4. Tools--Cash Basis versus Accrual Basis Reporting. II. EVALUATING FINANCIAL REPORTING DISCLOSURES: BALANCE SHEET COMPONENTS AND ISSUES IN THE QUALITY OF EARNINGS. 5. Assets. 6. Liabilities. 7. Owners' Equity. 8. Intercorporate Investments. 9. Financial Statement Analysis.

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