Management decisions and financial accounting reports:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Mason, Ohio
South-Western
2003
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index. - Previous ed.: 2001 |
| Beschreibung: | Getr. Zählung Ill. 2 CD-ROM (12 cm) |
| ISBN: | 0324188242 0324201524 |
Internformat
MARC
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| 100 | 1 | |a Baginski, Stephen P. |e Verfasser |0 (DE-588)171023242 |4 aut | |
| 245 | 1 | 0 | |a Management decisions and financial accounting reports |c Stephen P. Baginski ; John M. Hassell |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a Mason, Ohio |b South-Western |c 2003 | |
| 300 | |a Getr. Zählung |b Ill. |e 2 CD-ROM (12 cm) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index. - Previous ed.: 2001 | ||
| 650 | 4 | |a Accounting | |
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| 700 | 1 | |a Hassell, John M. |e Verfasser |4 aut | |
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Datensatz im Suchindex
| _version_ | 1804148955905261568 |
|---|---|
| adam_text | From Decisions to Financial Statements—Review of
Basic Concepts 1
1 Management Decisions and Financial Statements 2
Module A: Financial Statements and External Decision Making 42
How Financing Decisions Are Reflected in Financial
Statements 63
2 Financing Decisions (Introduction and Equity Decisions) 64
3 Financing Decisions-Debt 96
4 Financing Decisions-Leasing 134
5 Financing Decisions-Reducing Outstanding Equity and Debt 162
Module B: The External User s Assessment of Management s Debt and
Equity Financing Activities 188
How Investing Decisions Are Reflected in Financial
Statements 205
6 Investment Decisions-Investing in Productive Assets 204
7 Investment Decisions-Investing in Other Firms Debt 253
8 Investment Decisions-Investing in Other Firms Equity Securities 298
Module C: Financial Statement Ratios 341
How Operating Decisions Are Reflected in Financial
Statements 345
9 Preparing for Sales-Building Up Inventory and Establishing Credit Pol¬
icy 346
10 Operating Activities-Revenue and Expense Recognition 390
Module D: The External Users Assessment of Management s Operating
Decisions 515
Module E: Valuation and Risk Assessment Using Accrual Accounting In¬
formation 530
Appendix A: Comprehensive Review Problem: Reviewing Transactions
and Preparing Financial Statements A-l
Appendix B: The Time Value of Money-A Review B-l
Appendix C: Southwest Airlines Co. 2001 Annual Report C-l
Appendix D: Talbots 2001 Annual Report D-l
Glossary G-l
Index 1-1
xix
Contents
From Decisions to Financial Statements-Review of
Basic Concepts 1
1 Management Decisions and Financial Statements 2
The Role of Accounting Information in Financial Markets 2
Three Kinds of Management Decisions 3
Management Decisions to Maximize Investors Wealth 3
The Elements of Accrual Accounting Financial Statements 4
Assets 5
Liabilities 5
Equity 6
Revenues 6
Expenses 6
Gains (Losses) 7
Investments by or Distributions to Owners 7
Comprehensive Income 8
Accrual-Based Financial Statements 8
The Interrelationships among Financial Statements 9
Cash Flows and Financial Statement Elements 10
Cash Inflows 10
Cash Outflows 12
Future Cash Flows 12
Summary of Financial Statement Elements and Cash Flows 13
The Accrual Elements in Actual Financial Statements: Talbots, Inc. 13
Balance Sheet Elements 14
Income Statement Elements 14
Statement of Stockholders Equity Elements 14
Examples of Deferrals (Cash Flow Precedes Revenue/Expense
Recognition) 15
Examples of Accruals (Revenue/Expense Recognition Precedes Cash Flow) 15
Why Financial Statements Are Based on Accrual Accounting 15
The Cash Flow Statement 16
A Closer Look at the Balance Sheet 17
Assets 17
Contents xxi
Liabilities 19
Owners Equity 19
Attributes Measured in the Balance Sheet 20
A Closer Look at the Income Statement 21
Transitory versus Permanent Earnings 24
Capital Maintenance Approach to Income Measurement 25
Financial Capital Maintenance 25
Financial Capital Maintenance and the Transactions Approach 25
Physical Capital Maintenance Contrasted with Financial Capital
Maintenance 26
Regulation of Accounting Standard Setting 27
Current Standard-Setting Bodies 27
GAAP: More than Just FASB Standards 29
The Future of Standard Setting 30
The Political Process 30
Review of Southwest Airlines Co. s Financial Information 31
Balance Sheet 32
Income Statement 32
Comprehensive Income 33
Management s Discussion and Analysis (MD A) 33
Chapter Summary 33
Key Terms 34
Questions 35
Short Problems 36
Analytical and Comprehensive Problems 39
CFA Exam and Other Multiple-Choice Problems 41
Module A: Financial Statements and External Decision Making 42
Ratio Analysis of Profitability 43
The Firm s (All Capital Providers) View of Profitability 43
The Common Equity Holders View of Profitability 44
Talbots ROCE 46
ROA and Management s Operating and Investing Decisions 47
A High Profile Measure of Profitability: Earnings Per Share 49
Ratio Analysis of Risk 50
Short-Term Liquidity Risk 51
Long-Term Solvency Risk 52
Talbots Risk Ratio Computations 53
Ratios and a Firm s Business Strategy 54
Industry Conditions 54
Competitive Strategy 55
Talbots Strategy 55
Accounting Quality 56
Module Summary 57
Appendix: Ratio Definitions 57
Key Terms 58
Questions 58
Problems 59
CFA Exam and Other Multiple-Choice Problems 60
How Financing Decisions Are Reflected in Financial
Statements 63
2 Financing Decisions (Introduction and Equity Decisions) 64
Financing Decisions-Introduction 64
Contractual Characteristics that Distinguish Debt from Equity 64
Hybrid Securities 65
Theoretical and Practical Determinants of Capital Structure 67
Financing Decisions-Equity Issues 70
Cash-Based Equity Transactions 70
Noncash Contributions by Investors 72
Corporate Issuance of Preferred Stock 75
Corporate Issuance of Stock Options 76
Corporate Issuance of Rights 76
Corporate Issuance of Nothing in Exchange for Assets (Donations) 76
Dividends 77
Cash Dividends 78
Property Dividends 79
Stock Dividends and Stock Splits 80
The External Decision Makers Perspective 85
Danger! Earnings and Book Value Management 86
Southwest Airlines Equity Financing Decisions 87
Chapter Summary 88
Key Terms 88
Questions 88
Short Problems 89
Analytical and Comprehensive Problems 92
CFA Exam and Other Multiple-Choice Problems 94
3 Financing Decisions-Debt 96
Characteristics of Debt Securities 100
Security 96
Maturity 97
Convertibility 97
Interest Payment Characteristics 97
Cash Interest versus Effective Interest 98
Issuing Debt Securities 99
Bonds Payable 100
A Simple Bonds Payable Example 100
Financial Reporting 102
A More Complex Bonds Payable Example 105
Contents xxiii
Issuance Between Interest Payment Dates 109
Summary of Accounting for Bonds Payable 109
Notes Payable 110
Notes Issued for Cash 110
Notes Issued for Noncash Consideration 111
Note and Bond Disclosure 112
Hybrid Securities 112
Convertible Bonds 112
Bonds Issued with Detachable Warrants 115
Preferred Stock 118
The Effects of Leverage on Cash Flow and Income Variability 119
The External Decision Makers View of Debt 120
Danger! Earnings and Book Value Management 121
Failure to Report Obligations 121
Failure to Properly Classify Obligations in the Short-Term Category 121
Real Transactions to Change Ratios Used in the Assessment of Risk 121
Chapter Summary 122
Appendix: Straight-Line Method of Amortization and an Example of
Bonds Issued at a Premium 123
Straight-Line Method of Premium/Discount Amortization 123
Bond Premium Example 124
Key Terms 125
Questions 125
Short Problems 126
Analytical and Comprehensive Problems 127
CFA Exam and Other Multiple-Choice Problems 132
4 Financing Decisions-Leasing 134
The Lease versus Purchase Decision 134
Off-Balance-Sheet Financing 135
Management of Obsolescence Risk 136
Summary 136
Lease Classification: Operating versus Capital 136
Title Transfer 137
Bargain Purchase Option 137
Length of Lease Term-75% Test 137
Present Value of Minimum Lease Payments--90% Test 138
Examples of Accounting for Operating and Capital Leases 139
Simple Example of an Operating Lease 139
Illustration of a Capital Lease 143
Illustration of a Capital Lease with a Guaranteed Residual Value 146
Note Disclosures for Leases 149
Sale-Leasebacks 150
Example of Lease Note Disclosures 151
Leases: Cash Flow and Income Variability 151
Danger! Earnings and Book Value Management 152
Lease Contracts 152
Special Purpose Entities 152
Leasing Transactions for Southwest Airlines 152
Leasing and Southwest Airlines Liabilities 153
Leasing and Southwest Airlines Assets 153
Leasing and Southwest Airlines Income Statement 153
Leasing and Southwest Airlines Statement of Cash Flows 154
Commitments 154
Summary 154
The External Decision Makers View of Leases 154
Chapter Summary 154
Four Criteria Used to Determine Capitalization Status 155
Lease Term 155
Minimum Lease Payments 155
Present Value of Minimum Lease Payments 155
Key Terms 156
Questions 156
Short Problems 156
Analytical and Comprehensive Problems 158
CFA Exam and Other Multiple-Choice Problems 160
5 Financing Decisions-Reducing Outstanding Equity and Debt 162
The Decision to Reduce Outstanding Equity and Debt 162
Equity Reduction 162
Reasons for Reducing Equity 162
Methods of Equity Reduction 163
Accounting for Equity Reduction 164
Treasury Stock Financial Statement Presentation 170
The Statement of Shareholders Equity 171
Debt Reduction 172
Reasons for Reducing Debt 172
Methods of Debt Reduction 173
Accounting for Debt Reduction Before Maturity 173
Accounting for Troubled Debt 177
Settlement 177
Modification of Terms 179
The External Decision Makers View of Equity and Debt Reductions 182
Debt Reductions 182
Equity Reductions 182
Southwest Airlines Equity and Debt Reduction 182
Summary 182
Key Terms 183
Questions 183
Short Problems 183
Analytical and Comprehensive Problems 185
CFA Exam and Other Multiple-Choice Problems 186
Contents xxv
Module B: The External User s Assessment of Management s Debt
and Equity Financing Activities 188
The Effects of Financing Activities on Cash Flows-A Review 188
Cash Inflows: Debt and Equity Transactions 188
Cash Outflows: Interest on Debt and Distribution of Dividends 189
Cash Outflows: Lease Payments 190
Cash Outflows: Reductions of Debt Principal and Equity 190
Financing Cash Flows of Talbots 190
Effects of Financing Activities on Ratio Computations 192
Financing Activities and Profitability Ratios 192
Financing Activities and Risk Ratios 193
Adjustments Used to Remeasure Capital Structure 194
Lease Adjustments 194
Effects of Pro Forma Changes to Talbots Financial Statements on Ratio
Computations 196
Other Off-Balance-Sheet Liabilities 197
Information about Financial Instruments 198
Summary 199
Key Terms 200
Analytical and Comprehensive Problems 200
CFA Exam and Other Multiple-Choice Problems 202
How Investing Decisions Are Reflected in Financial
Statements 205
6 Investment Decisions-Investing in Productive Assets 204
The Investment Decision for Long-Term Productive Assets 206
Acquisition of Productive Assets 207
Acquisition of Property, Plant, and Equipment 208
Cash Surrendered 208
Debt Incurred 209
Equity Claims Issued 210
Long-Term Assets Acquired By Donation 211
Self-Construction 212
Interest Incurred to Self-Construct Assets 212
Acquisition: Natural Resources 215
Acquisition Costs 216
Exploration Costs 216
Development Costs 217
Summary 217
Acquisition: Intangible Assets 218
Specifically Identifiable Intangible Assets 218
Unidentifiable Intangible Assets-Goodwill 220
Summary 222
Acquisition: Exceptions to the Fair Value Rule 223
Expenditures After Acquisition 225
Cost Allocation: Depreciation, Depletion, and Amortization 225
Cost Allocation Methods 226
Accounting for Asset Retirement Obligations 229
Impairment of Asset Value 229
Fair Value Exceeds Book Value 230
Fair Value Less Than Book Value 230
Impairment: Goodwill 232
Disposal and Retirement 233
Capital Budgeting and the Financial Statement Effects of Investing in
Productive Assets 233
Financial Statement Effects 235
The External Decision Makers View of Investments in Productive
Assets 238
Investments in Productive Assets-Southwest Airlines 239
Aircraft Fleet Size-MD A and Note 2(Commitments) 239
Magnitude of Costs Associated with PP E-Balance Sheet and Note #1
(Property and Equipment and Aircraft and Engine Maintenance
Sections) and Note 5 (Leases) 239
Depreciation-Income Statement and Note 1 (Property and Equipment) 240
Statement of Cash Flows 240
Danger! Earnings and Book Value Management 240
Chapter Summary 241
Key Terms 241
Questions 242
Short Problems 242
Analytical and Comprehensive Problems 245
CFA Exam and Other Multiple-Choice Problems 251
7 Investment Decisions-Investing in Other Firms Debt 253
Investments in Debt Securities 254
Basic Accounting Treatment of Long-Term Investment in Debt
Securities—Bold Investments 254
Financial Reporting of Long-Term Investments in Debt Securities 256
Temporary Investments in Debt Securities 259
Transaction Costs 259
Sale of a Bond Investment 259
Summary of Accounting for Long-Term Investments in Bonds 260
Another Look at the Market Value Issue 260
Summary 266
Investments in Notes (Loans) Receivable 266
Defaulted Loan Agreements 268
Summary 273
Investments in Lease Contracts-Lease Receivables 273
Simple Example of an Operating Lease 274
Contents xxvii
Illustration of a Capitalized Lease 276
Summary: Accounting for Investments in Lease Contracts 282
Examples of Direct Financing and Sales-Type Leases 282
Sale-Leaseback Transactions 283
Financial Statement Analysis: Southwest Airlines 284
The External Decision Makers View of Investments in Debt Securities
285
Danger! Earnings and Book Value Management 285
Chapter Summary 285
Appendix: Straight-Line Method of Premium/Discount Amortization
286
Bond Premium Amortization 287
Key Terms 287
Questions 287
Short Problems 288
Analytical and Comprehensive Problems 289
CFA Exam and Other Multiple-Choice Problems 296
8 Investment Decisions-Investing in Other Firms Equity
Securities 298
Investments in Equity Securities 298
Investment Classification and Revenue Recognition 299
No Significant Influence: Common Stock Investments of Less Than
20 Percent-The Cost Method with Market Valuation 299
Financial Statement Presentation 304
Earnings Management: Gains Trading 305
Significant Influence: Common Stock Investments of 20-50
Percent-The Equity Method 306
Financial Statement Presentation 308
Control: Common Stock Investments of Greater Than 50
Percent-Consolidations 309
Forms of Business Combination 310
Accounting for Business Combinations at the Date of Acquisition 311
The Purchase Method 312
Reporting Goodwill in Financial Statement 315
Goodwill Impairment 316
Consolidated Statements Subsequent to the Date of Acquisition 318
Financial Statement Analysis: Southwest Airlines 319
The External Decision Makers View of Investments in Equity
Securities 319
Danger! Earnings and Book Value Management 319
Chapter Summary 320
Key Terms 321
Questions 321
Short Problems 321
Analytical and Comprehensive Problems 325
CFA Exam and Other Multiple-Choice Problems 327
Module C: The External Users Assessment of Investing
Activities 329
The Effects of Investing Activities on Cash Flows-A Review 329
Investing in the Debt and Equity of Other Firms: Cash Outflows 329
Investing in the Debt and Equity of Other Firms: Cash Inflows 330
Investing Internally in PP E, Natural Resources, and Intangible Assets:
Cash Outflows 330
Investing Internally in PP E, Natural Resources, and Intangible Assets:
Cash Inflows 331
Statement of Cash Flows: GAAP Rules and Classification 331
Investing Cash Flows ofTalbots 331
Investing Activities: Effects on Ratio Analysis 332
Investing Activities and Profitability Ratios 332
Equity Method Investments: The Net Profit Margin Ratio 332
Turnover Ratios and Cost Allocation Methods for Long-Lived Assets 333
Investing Activities and Risk Ratios 336
Quality of Earnings Adjustments: Investments 337
The Persistence, of Gains and Losses on Long-Lived Asset Sales and Write-
Downs 337
Discretion in Unrealized Gains and Losses on Available-for-Sale Securities
339
Module Summary 341
Module C: Financial Statement Ratios 341
Questions 341
Analytical and Comprehensive Problems 342
How Operating Decisions Are Reflected in Financial
Statements 345
9 Preparing for Sales-Building Up Inventory and Establishing
Credit Policy 346
Working Capital Investments 346
Building Up Inventory to Support Sales 346
The Conceptual Cost of Inventory 347
Purchasing Inventory on Account 348
Purchase Returns and Allowances 350
Cost of Goods Available for Sale 351
Inventory Costing Methods 351
Inventory Balance Sheet Valuation 360
Summary of Inventory Accounting 361
Establishing Credit Policy 362
Determining the Amount of Accounts Receivable 363
Accounts Receivable Valuation 364
Monitoring and Altering the Investment in Receivables 367
The Recourse Liability 371
Contents xxix
Short-Term Notes Receivable 372
Preparing the Operating Section of the Statement of Cash Flows-The
Indirect Method 373
Reconciling Items 373
Financial Statement Presentation 375
Southwest Airlines Financial Statements 376
The External Decision Makers View of the Building Up of Working
Capital 377
Danger! Earnings and Book Value Management 377
Management via Estimates 377
Management via Real Transactions 377
Chapter Summary 378
Key Terms 378
Questions 378
Short Problems 379
Analytical and Comprehensive Problems 381
CFA Exam and Other Multiple-Choice Problems 387
10 Operating Activities-Revenue and Expense Recognition 390
Firms that Purchase and Sell Goods-Merchandising Firms 390
Timing of Revenue Recognition 391
Matching Expenses with Revenues 396
Summary 399
Firms that Produce and Sell Goods-Manufacturing Firms 399
Product versus Period Costs 399
Revenue Recognition-Situations that Conflict with the General Rule of
Revenue Recognition 400
Structural Changes in Operations 408
Restructurings 409
Discontinued Operations 409
Involuntary Structural Change-An Extraordinary Item 411
Structural Changes Disclosure 412
Changes in Measurement 413
Three Alternative Treatments 413
Prescribed Treatment Under Generally Accepted Accounting Principles 414
Earnings Per Share (EPS) 415
EPS Computation Overview 41S
Simple Capital Structure 416
Complex Capital Structure-Computation of Basic and Diluted EPS 417
EPS Financial Statement Presentation-Discontinued Operations,
Extraordinary Items, and Cumulative Effects of Accounting Changes
421
Effect of Stock Dividends and Splits on EPS 422
Factors Complicating EPS Computation 422
Danger! Earnings and Book Value Management 423
Incurring Costs 424
Obtaining Benefits 424
Southwest Airlines Financial Statements 424
Chapter Summary 425
Key Terms 425
Questions 426
Short Problems 426
Analytical and Comprehensive Problems 428
CFA Exam and Other Multiple-Choice Problems 434
11 Taxes 436
Sales Tax-Collections on Sales and Payments on Purchases 436
Property Taxes 437
Income Taxes 437
Two Sets of Income Measurement Rules: GAAP and the Internal Revenue
Code 438
Temporary versus Permanent Differences 439
Conceptual Determinants of Income Tax Expense 439
Deferred Tax-Related Assets and Liabilities 440
Deferred Tax Consequences of Temporary Differences 440
Tax Payment Deferral: Deferred Income Tax Liabilities 442
Tax Payment Acceleration: Deferred Income Tax Assets 444
Multiple Temporary Differences 446
Tax Consequences: Tax Loss Carrybacks and Carryforwards 446
Special Issues in Tax Accounting 449
Realizability of Deferred Income Tax Assets 449
Remeasurement of Tax Assets and Liabilities for Enacted Rate Changes 451
Current versus Concurrent Balance Sheet Classification 451
Alternative Minimum Tax (AMT) 452
Intraperiod Tax Allocation 452
Comprehensive Example: Multiple Differences 453
Explanation of Reconciling Items 454
Computing Cumulative Temporary Differences: An Alternative Way 459
Financial Statement Presentation 459
Statement of Cash Flows Presentation 461
Danger! Earnings and Book Value Management 461
Southwest Airlines Financial Statements 462
Chapter Summary 462
Key Terms 463
Questions 463
Short Problems 464
Analytical and Comprehensive Problems 467
CFA Exam and Other Multiple-Choice Problems 469
12 Special Compensation 471
Compensated Absences 471
Pensions and Other Postretirement Benefits 472
The Economics of Pension Accounting-A Defined Benefit Plan 473
The Economic Status of the Plan—The Theoretical Balance Sheet
Implications of Pensions 475
1
Contents xxxi
Changes in the Economic Status of the Plan During the Year-The
Theoretical Income Statement Implications of Pensions 476
Income Statement Effects of Defined Benefit Pensions 478
Pension Expense Calculation with Balance Sheet and Note Disclosures—A
Simplified Example 479
Additional Issues in the Pension Area 486
Gain and Loss Recognition 486
Transition Amount 488
Comprehensive Pension Example 489
Actual Pension Plan Disclosures 493
Cash Balance Plans 494
Summary of Pension Accounting 495
Key SFAS No. 132 Disclosures 495
Other Postretirement Benefits 496
Stock-Based Compensation 497
Stock Option Plans-The Fair Value Method versus the Intrinsic Value
Method 498
Stock Appreciation Rights 503
Summary of Stock Compensation Plans 505
Danger! Earnings and Book Value Management 505
Southwest Airlines Financial Statements 505
Benefit Plans 505
Postretirement Benefits 505
Stock Plans 506
Chapter Summary 506
Key Terms 506
Questions 507
Short Problems 507
Comprehensive and Analytical Problems 510
CFA Exam and Other Multiple-Choice Problems 513
Module D: The External Users Assessment of Management s
Operating Decisions 515
Operating Cash Flows 515
Talbots Operating Cash Flows 515
Summary 517
Effects of Operating Activities on Ratio Analysis 517
Operating Activities and Profitability: The Profit Margin Ratio 517
Operating Activities and Risk Ratios 518
Analyst Adjustments in the Operations Area 519
Inventory and Cost of Goods Sold Adjustments 519
Adjustments to the Provision for Bad Debts-Bad Debts Expense 520
Measuring Liabilities: Adjustments for Taxes, Pensions, and Other
Postemployment Benefits 521
Module Summary 523
Key Terms 523
Analytical and Comprehensive Problems 523
Module E: Valuation and Risk Assessment Using Accrual
Accounting Information 530
Earnings-Based Valuation 530
Practical Application of the Earnings-Based Model to Talbots 533
Current Book Value per Common Share (bvj 533
Expected Dividend Payout Rate 533
Expected Future Earnings (et + r) 533
The Discount Rate (r) 534
Terminal Value Assumption 534
Worksheet Solution 535
Summary 536
Bankruptcy Prediction 536
Predicting Likelihood of GAAP Violation 537
Module Summary 539
Analytical and Comprehensive Problems 540
Appendix A: Comprehensive Review Problem: Reviewing
Transactions and Preparing Financial Statements A-l
Comprehensive Review Problem A-2
2004 Activities A-3
User Approach A-3
Compute Balances Before Adjustments A-4
Information for Year-End Adjustments A-4
Compute Year-End Adjusted Balances A-5
Financial Statements A-6
Traditional Accounting Approach: Journal Entry Option A-7
Unadjusted Trial Balance A-9
Year-End Adjusting Journal Entries A-9
Year-End Adjusted Trial Balance A-10
Year-End Closing Journal Entries A-10
T Accounts A-l 1
Financial Statements A-l 3
Comprehensive Example Problem A-13
Appendix B: The Time Value of Money-A Review B-l
Present Value Computations B-2
PV of a Single Amount B-2
Future Value of a Single Amount B-3
Present Value of Annuities B-4
Present Value Computation Using a Financial Calculator B-5
Present Value of Combined Lump Sum Payment and Annuity Payments B-5
Key Terms B-6
Problems B-6
Appendix C: Southwest Airlines Co. 2001 Annual Report C-l
Appendix D: Talbots 2001 Annual Report D-l
Glossary G-l
Index 1-1
|
| any_adam_object | 1 |
| author | Baginski, Stephen P. Hassell, John M. |
| author_GND | (DE-588)171023242 |
| author_facet | Baginski, Stephen P. Hassell, John M. |
| author_role | aut aut |
| author_sort | Baginski, Stephen P. |
| author_variant | s p b sp spb j m h jm jmh |
| building | Verbundindex |
| bvnumber | BV039975432 |
| ctrlnum | (OCoLC)785856468 (DE-599)BVBBV039975432 |
| edition | 2. ed. |
| format | Book |
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| id | DE-604.BV039975432 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T00:15:22Z |
| institution | BVB |
| isbn | 0324188242 0324201524 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-024832867 |
| oclc_num | 785856468 |
| open_access_boolean | |
| owner | DE-706 |
| owner_facet | DE-706 |
| physical | Getr. Zählung Ill. 2 CD-ROM (12 cm) |
| publishDate | 2003 |
| publishDateSearch | 2003 |
| publishDateSort | 2003 |
| publisher | South-Western |
| record_format | marc |
| spelling | Baginski, Stephen P. Verfasser (DE-588)171023242 aut Management decisions and financial accounting reports Stephen P. Baginski ; John M. Hassell 2. ed. Mason, Ohio South-Western 2003 Getr. Zählung Ill. 2 CD-ROM (12 cm) txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index. - Previous ed.: 2001 Accounting Jahresabschluss (DE-588)4162679-5 gnd rswk-swf Grundsätze ordnungsmäßiger Abschlussprüfung (DE-588)4244204-7 gnd rswk-swf Bilanztheorie (DE-588)4069455-0 gnd rswk-swf Jahresabschluss (DE-588)4162679-5 s Grundsätze ordnungsmäßiger Abschlussprüfung (DE-588)4244204-7 s Bilanztheorie (DE-588)4069455-0 s DE-604 Hassell, John M. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024832867&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Baginski, Stephen P. Hassell, John M. Management decisions and financial accounting reports Accounting Jahresabschluss (DE-588)4162679-5 gnd Grundsätze ordnungsmäßiger Abschlussprüfung (DE-588)4244204-7 gnd Bilanztheorie (DE-588)4069455-0 gnd |
| subject_GND | (DE-588)4162679-5 (DE-588)4244204-7 (DE-588)4069455-0 |
| title | Management decisions and financial accounting reports |
| title_auth | Management decisions and financial accounting reports |
| title_exact_search | Management decisions and financial accounting reports |
| title_full | Management decisions and financial accounting reports Stephen P. Baginski ; John M. Hassell |
| title_fullStr | Management decisions and financial accounting reports Stephen P. Baginski ; John M. Hassell |
| title_full_unstemmed | Management decisions and financial accounting reports Stephen P. Baginski ; John M. Hassell |
| title_short | Management decisions and financial accounting reports |
| title_sort | management decisions and financial accounting reports |
| topic | Accounting Jahresabschluss (DE-588)4162679-5 gnd Grundsätze ordnungsmäßiger Abschlussprüfung (DE-588)4244204-7 gnd Bilanztheorie (DE-588)4069455-0 gnd |
| topic_facet | Accounting Jahresabschluss Grundsätze ordnungsmäßiger Abschlussprüfung Bilanztheorie |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024832867&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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