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|All Authors / Contributors:||
Loren A Nikolai; John D Bazley; Jefferson P Jones
|ISBN:||9780324659139 032465913X 9780324659146 0324659148 9780324659276 032465927X|
|Description:||1 v. (various pagings) : ill. ; 29 cm.|
|Contents:||Part I: Financial reporting: concepts, financial statements, and related disclosures. The Environment of Financial Reporting ; Financial Reporting: Its Conceptual Framework ; Review of a Company's Accounting System ; The Balance Sheet and the Statement of Changes in Stockholders' Equity ; The Income Statement and the Statement of Cash Flows ; Additional Aspects of Financial Reporting and Financial Analysis. Time Value of Money Module. --
Part II: Financial reporting: asset valuation and income measurement. Cash and Receivables ; Inventories: Cost Measurement and Flow Assumptions ; Inventories: Special Valuation ; Property, Plant, and Equipment: Acquisition and Disposal ; Depreciation and Depletion ; Intangibles. --
Part III: Financial reporting: valuation of liabilities and investments. Current Liabilities and Contingencies ; Long-Term Liabilities and Receivables ; Investments. --
Part IV: Financial reporting: stockholders equity. Contributed Capital ; Earnings Per Share and Retained Earnings. --
Part V: Financial reporting: special topics. Income Recognition and Measurement of Net Assets. ; Accounting for Income Taxes ; Accounting for Postemployment Benefits ; Accounting for Leases ; The Statement of Cash Flows ; Accounting Changes and Errors.
|Responsibility:||Loren A. Nikolai, John D. Bazley, Jefferson P. Jones.|
Part I: FINANCIAL REPORTING: CONCEPTS, FINANCIAL STATEMENTS, AND RELATED DISCLOSURES. 1. The Environment of Financial Reporting. 2. Financial Reporting: Its Conceptual Framework. 3. Review of a