Corporate financial reporting : text and cases
Author(s)
Bibliographic Information
Corporate financial reporting : text and cases
Irwin/McGraw-Hill, c1998
3rd ed
Available at / 23 libraries
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Note
Includes bibliographical references and index
Description and Table of Contents
Description
Written for students who require an understanding of financial accounting and reporting issues, problems and practices. Consideration is given to the management aspects associated with various financial reporting issues. Chapters blend issues, concepts, standards and stakeholder interests.
Table of Contents
- Part 1 The institutional setting and fundamental accounting concepts: the institutional setting and the development of financial reporting standards
- fundamental accounting concepts and the conceptual framework. Part 2 The measurement and reporting of income, financial position and cash flows: revenue recognition, receivables and the income statement
- the balance sheet
- the statement of cash flows
- corporate accountability and the independent auditor. Part 3 The measurement and reporting of assets: inventories and the cost of goods sold
- marketable securities and intercorporate investments
- noncurrent assets and amortization. Part 4 The measurement and reporting of liabilities: fundamental concepts in liability valuation and reporting
- financial commitments and contingencies
- pensions and other postretirement benefits
- income taxes and business decisions. Part 5 The measurement and reporting of stockholders' equity: stockholders' equity. Part 6 Selected reporting and dislosure issues and assessing the quality of reported earnings and financial position: selected reporting and disclosure issues
- assessing the quality of reported earnings and financial position.
by "Nielsen BookData"
