Financial reporting & analysis
著者
書誌事項
Financial reporting & analysis
McGraw-Hill Education, c2018
7th ed
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Financial reporting and analysis
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
For the first time, Revsine's Financial Reporting & Analysis will feature Connect, the premier digital teaching and learning tool that allows instructors to assign and assess course material.
Financial Reporting & Analysis (FR&A) by Revsine/Collins/Johnson/Mittelstaedt emphasizes both the process of financial reporting and the analysis of financial statements. This book employs a true "user" perspective by discussing the contracting and decision implications of accounting, helping readers understand why accounting choices are so important and to whom they matter. Revsine, Collins, Johnson, and Mittelstaedt train their readers to be good financial detectives by enabling them to read, use, and interpret the statements. Most importantly, FR&A helps students understand how and why managers can utilize the flexibility in GAAP to adapt the numbers for their own purposes.
目次
Chapter 1 - The Economic and Institutional Setting for Financial ReportingChapter 2 - Accrual Accounting and Income Determination
Chapter 3 - Additional Topics in Income Determination
Chapter 4 - Structure of the Balance Sheet and Statement of Cash Flows
Chapter 5 - Essentials of Financial Statement Analysis
Chapter 6 - The Role of Financial Information in Valuation and Credit Risk Assessment
Chapter 7 - The Role of Financial Information in Contracting
Chapter 8 -Receivables
Chapter 9 -Inventories
Chapter 10 -Long-Lived Assets
Chapter 11 -Financial Instruments as Liabilities
Chapter 12 - Financial Reporting for Leases
Chapter 13 - Income Tax Reporting
Chapter 14 - Pensions and Postretirement Benefits
Chapter 15 -Financial Reporting for Owners' Equity
Chapter 16 -Intercorporate Equity Investments
Chapter 17 - Statement of Cash Flows
Appendix -Time Value of Money
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