Financial Reporting & Analysis
Lawrence Revsine, Daniel W. Collins, Bruce W. Johnson, Charles Fazzi
Abstract
Lawrence Revsine, Daniel W. Collins, Bruce W. Johnson, Charles Fazzi
Abstract
1. The Economic and Institutional Setting for Financial Reporting. 2. Accrual Accounting and Income Determination. 3. Structure of the Balance Sheet and Statement of Cash Flows. 4. Essentials of Financial Statement Analysis. 5. The Role of Financial Information in Valuation, Cash Flow Analysis, and Credit Risk Assessment. 6. The Role of Financial Information in Contracting. 7. Receivables. 8. Inventories. 9. Long-Lived Assets and Depreciation. 10. Financial Instruments as Liabilities. 11. Financial Reporting for Leases. 12. Income Tax Reporting. 13. Pensions and Postretirement Benefits. 14. Financial Reporting for Owners' Equity. 15. Intercorporate Equity Investments. 16. Statement of Cash Flows. 17. Overview of International Financial Reporting Differences and Inflation.
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1. The Economic and Institutional Setting for Financial Reporting. 2. Accrual Accounting and Income Determination. 3. Structure of the Balance Sheet and Statement of Cash Flows. 4. Essentials of Financial Statement Analysis. 5. The Role of Financial Information in Valuation, Cash Flow Analysis, and Credit Risk Assessment. 6. The Role of Financial Information in Contracting. 7. Receivables. 8. Inventories. 9. Long-Lived Assets and Depreciation. 10. Financial Instruments as Liabilities. 11. Financial Reporting for Leases. 12. Income Tax Reporting. 13. Pensions and Postretirement Benefits. 14. Financial Reporting for Owners' Equity. 15. Intercorporate Equity Investments. 16. Statement of Cash Flows. 17. Overview of International Financial Reporting Differences and Inflation.
Key concepts: Balance sheet, Statement of changes in financial position, Cash flow statement, Financial analysis, Accrual, Financial statement analysis, Business, Equity (law)