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Readings and Notes on Financial Accounting. Issues and Controversies

Stephen A. Zeff, Bala G. Dharan

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Abstract

Development of accounting standards objectives of accounting financial statements revenue recognition cash, receivables and current liabilities inventory plant assets and depreciation intangible assets and goodwill intercorporate investments long-term liabilities leases pensions and post-retirement benefits income taxes stockholders' equity earnings per share accounting changes changing prices cash flow statement financial statement analysis current disclosure issues.

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Development of accounting standards objectives of accounting financial statements revenue recognition cash, receivables and current liabilities inventory plant assets and depreciation intangible assets and goodwill intercorporate investments long-term liabilities leases pensions and post-retirement benefits income taxes stockholders' equity earnings per share accounting changes changing prices cash flow statement financial statement analysis current disclosure issues.

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OpenAlex reports 13 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

Development of accounting standards objectives of accounting financial statements revenue recognition cash, receivables and current liabilities inventory plant assets and depreciation intangible assets and goodwill intercorporate investments long-term liabilities leases pensions and post-retirement benefits income taxes stockholders' equity earnings per share accounting changes changing prices cash flow statement financial statement analysis current disclosure issues.

Key concepts: Revenue recognition, Cash flow statement, Accounting, Current liability, Earnings before interest, taxes, depreciation, and amortization, Goodwill, Business, Financial accounting

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