Corporate financial reporting
著者
書誌事項
Corporate financial reporting
McGraw-Hill/Irwin, c2001
4th ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
"Corporate Financial Reporting" is written for students who require an understanding of financial accounting and reporting issues, problems, and practices. It is appropriate for the second financial accounting course at the MBA level, often called Corporate Financial Reporting. This text is also appropriate for schools that offer a one semester Intermediate accounting course, at the undergraduate level, for Finance majors. Careful consideration is given to the management aspects associated with various financial reporting issues. Chapters blend issues, concepts, standards and stakeholder interests to convey the complexities, controversies and uncertainties inherent in the financial reporting process.
目次
Part 1: The Institutional Setting and Fundamental Accounting ConceptsChapter 1: The Institutional Setting and the Development of Financial Reporting StandardsChapter 2: Fundamental Accounting Concepts and the Conceptual FrameworkPart 2: The Measurement and Reporting of Income, Financial Position, and Cash FlowsChapter 3: Revenue Recognition, Receivables, and the Income StatementChapter 4: The Balance SheetChapter 5: The Statement of Cash FlowsChapter 6: Corporate Accountability and the Independent AuditorPart 3: The Measurement and Reporting of AssetsChapter 7: Inventories and the Cost of Goods SoldChapter 8: Marketable Securities and Intercorporate InvestmentsChapter 9: Noncurrent Assets and AmortizationPart 4: The Measurement and Reporting of LiabilitiesChapter 10: Fundamental Concepts in Liability Valuation and ReportingChapter 11: Financial Commitments and ContingenciesChapter 12: Pensions and Other Postretirement BenefitsChapter 13: Income Taxes and Business DecisionsPart 5: The Measurement and Reporting of Stockholders' EquityChapter 14: Stockholders' EquityPart 6: Selected Reporting and Disclosure Issues and Assessing the Quality of Reported Earnings and Financial PositionChapter 15: Selected Reporting and Disclosure IssuesChapter 16: Assessing the Quality of Reported Earnings and Financial Position
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