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1997•Irwin/McGraw-Hill eBooksRequires access

Readings & notes on financial accounting : issues & controversies

Stephen A. Zeff, Bala G. Dharan

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Abstract

1. Setting Accounting Standards. 2. Financial Reporting Model. 3. Financial Statements. 4. Financial Disclosure 5. Reporting Uncertainty: Receivables and Contingencies 6. Cost Factors: Inventory and Plant Assets 7. Goodwill and Other Intangible Assets 8. Risky Financial Instruments 9. Liabilities 10. Stockholders' Equity 11. Accounting Changes and Earnings Quality 12. Financial Statement Analysis 13. Current Value and Constant Dollar Accounting 14. International Financial Reporting Issues

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What this paper is about

1. Setting Accounting Standards. 2. Financial Reporting Model. 3. Financial Statements. 4. Financial Disclosure 5. Reporting Uncertainty: Receivables and Contingencies 6. Cost Factors: Inventory and Plant Assets 7. Goodwill and Other Intangible Assets 8. Risky Financial Instruments 9. Liabilities 10. Stockholders' Equity 11. Accounting Changes and Earnings Quality 12. Financial Statement Analysis 13. Current Value and Constant Dollar Accounting 14. International Financial Reporting Issues

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Available abstract

1. Setting Accounting Standards. 2. Financial Reporting Model. 3. Financial Statements. 4. Financial Disclosure 5. Reporting Uncertainty: Receivables and Contingencies 6. Cost Factors: Inventory and Plant Assets 7. Goodwill and Other Intangible Assets 8. Risky Financial Instruments 9. Liabilities 10. Stockholders' Equity 11. Accounting Changes and Earnings Quality 12. Financial Statement Analysis 13. Current Value and Constant Dollar Accounting 14. International Financial Reporting Issues

Key concepts: Goodwill, Accounting, Financial accounting, Business, Financial ratio, Fair value, Mark-to-market accounting, Financial analysis

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