Financial Reporting and Analysis:
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Financial Reporting & Analysis (FR&A) by Revsine/Collins/Johnson/Mittelstaedt emphasizes both the process of financial reporting and the analysis of financial statements. This book employs a true "user" perspective by discussing the contracting and decision implications of accounting and this helps readers understand why accounting choices matter and to whom. Revsine, Collins, Johnson, and Mittelstaedt train their readers to be good financial detectives, able to read, use, and interpret the statements and-most importantly understand how and why managers can utilize the flexibility in GAAP to manipulate the numbers for their own purposes.
Table of Contents
Chapter 1 The Economic and Institutional Setting for Financial Reporting
Chapter 2 Accrual Accounting and Income Determination
Chapter 3 Additional Topics in Income Determination
Chapter 4 Structure of the Balance Sheet and Statement of Cash Flows
Chapter 5 Essentials of Financial Statement Analysis
Chapter 6 The Role of Financial Information in Valuation and Credit Risk Assessment
Chapter 7 The Role of Financial Information in Contracting