
Financial reporting and analysis
Lawrence Revsine
Bok · Engelsk · 2017
Annen tittel | |
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Omfang | xxvi, 1121 s.
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Utgave | Seventh edition.
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Opplysninger | Revised edition of Financial reporting & analysis, [2015]. - Machine generated contents note: Chapter 1 - The Economic and Institutional Setting for Financial Reporting -- Chapter 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.. - "One of our objectives in writing this book is to help students become skilled preparers and informed consumers of financial statement information. The financial reporting environment today is particularly challenging. Accountants, auditors, and financial analysts must not only know the reporting practices that apply in the United States (U.S. GAAP), they must also be aware of the practices allowed in other countries under International Financial Reporting Standards (IFRS). Adding to this challenge is the fact that the Financial Accounting Standards Board (FASB) and its global counterpart-the International Accounting Standards Board (IASB)-have issued in the past few years an unprecedented number of proposed new standards intended to improve financial reporting practices worldwide and to achieve convergence of U.S. GAAP and IFRS. These proposed new standards will change in fundamental ways when revenue is recognized, how certain assets and liabilities are measured, and how information is presented in financial statements"--
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Emner | |
Dewey | |
ISBN | 9781259722653 (hardback)
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