Corporate Financial Reporting

by BROWNLEE E. RICHARD

• ISBN13: 9780072316360
• ISBN10: 0072316365
• Edition: 4th
• Format: Hardcover
• Copyright: 2000-07-31
• Publisher: McGraw-Hill/Irwin

Summary

CORPORATE FINANCIAL REPORTING is written for students who require an understanding of financial accounting and reporting issues, problems, and practices. It is appropriate for the second financial accounting course at the MBA level, often called Corporate Financial Reporting. This text is also appropriate for schools that offer a one semester Intermediate accounting course, at the undergraduate level, for Finance majors. Careful consideration is given to the management aspects associated with various financial reporting issues. Chapters blend issues, concepts, standards and stakeholder interests to convey the complexities, controversies and uncertainties inherent in the financial reporting process.

Table of Contents

Part 1: The Institutional Setting and Fundamental Accounting Concepts

Chapter 1: The Institutional Setting and the Development of Financial Reporting Standards

Chapter 2: Fundamental Accounting Concepts and the Conceptual Framework

Part 2: The Measurement and Reporting of Income, Financial Position, and Cash Flows

Chapter 3: Revenue Recognition, Receivables, and the Income Statement

Chapter 4: The Balance Sheet

Chapter 5: The Statement of Cash Flows

Chapter 6: Corporate Accountability and the Independent Auditor

Part 3: The Measurement and Reporting of Assets

Chapter 7: Inventories and the Cost of Goods Sold

Chapter 8: Marketable Securities and Intercorporate Investments

Chapter 9: Noncurrent Assets and Amortization

Part 4: The Measurement and Reporting of Liabilities

Chapter 10: Fundamental Concepts in Liability Valuation and Reporting

Chapter 11: Financial Commitments and Contingencies

Chapter 12: Pensions and Other Postretirement Benefits

Chapter 13: Income Taxes and Business Decisions

Part 5: The Measurement and Reporting of Stockholders' Equity

Chapter 14: Stockholders' Equity

Part 6: Selected Reporting and Disclosure Issues and Assessing the Quality of Reported Earnings and Financial Position

Chapter 15: Selected Reporting and Disclosure Issues

Chapter 16: Assessing the Quality of Reported Earnings and Financial Position