Financial reporting & analysis /
Financial reporting and analysis
Lawrence Revsine, Daniel W. Collins, W. Bruce Johnson
- Upper Saddle River : Prentice Hall, 1999
- xvii, 988 p.
The economic and institutional setting for financial reporting, 1. -- Accrual accounting and income determination, 41. -- Structure of the balance sheet and statement of cash flows, 107. -- Essentials of financial statement analysis, 147. -- The role of financial information in valuation, cash flow analysis, and credit risk assessment, 211. -- The role of financial information in contracting, 279. -- Receivables, 329. -- Inventories, 371. -- Long-lived assets and depreciation, 445. -- Financial instruments as liabilities, 497. -- Financial reporting for leases, 551. -- Income tax reporting, 607. -- Pensions and postretirement benefits, 673. -- Financial reporting for owners' equity, 739. -- intercorporate equity investments, 801. -- Statement of cash flows, 867. -- Overview of international financial reporting differences and inflation, 923