Synopses & Reviews
Clarified and updated to reflect the latest pronouncements, with extensive improvements to pedagogy and end-of-chapter assignments. Each chapter begins with a list of learning objectives. A series of margin notes alerts the student to the conceptual principles introduced at the beginning of the book. A comparison of accounting practices in foreign countries has also been added. End-of-chapter summaries, a list of key terms and interviews with men and women involved in different areas of the accounting profession have all been updated and expanded.
Synopsis
Revised to reflect the latest pronouncements, this is an essential resource for professionals in accounting, banking and securities and investments.
-- Provides the latest changes in accounting and reporting requirements for inter-period income tax allocation and for post-retirement benefits other than pensions.
-- Expert coverage of recent developments in accounting valuation and reporting practices.
-- Each chapter begins with a list of learning objectives and features margin notes which reinforce key principles.
Table of Contents
Partial table of contents:
Financial Accounting and Accounting Standards.
A Review of the Accounting Process.
Balance Sheet and Statement of Cash Flows.
Receivables.
Inventories: Additional Valuation Problems.
Depreciation and Depletion.
Current Liabilities and Contingencies.
Stockholders' Equity: Contributed Capital.
Dilutive Securities and Earnings per Share Calculations.
Revenue Recognition.
Accounting for Pensions and Postretirement Benefits.
Accounting Changes and Error Analysis.
Basic Financial Statement Analysis.
Index.