Corporate Financial Reporting: Text and Cases

Part 1 The institutional setting and fundamental accounting concepts: the institutional setting and the development of financial reporting standards fundamental accounting concepts and the conceptual framework. Part 2 The measurement and reporting of income, financial position and cash flows: revenue recognition, receivables and the income statement the balance sheet the statement of cash flows corporate accountability and the independent auditor. Part 3 The measurement and reporting of assets: inventories and the cost of goods sold marketable securities and intercorporate investments noncurrent assets and amortization. Part 4 The measurement and reporting of liabilities: fundamental concepts in liability valuation and reporting financial commitments and contingencies pensions and other postretirement benefits income taxes and business decisions. Part 5 The measurement and reporting of stockholders' equity: stockholders' equity. Part 6 Selected reporting and dislosure issues and assessing the quality of reported earnings and financial position: selected reporting and disclosure issues assessing the quality of reported earnings and financial position.