Internformat: Financial reporting and analysis

Financial reporting and analysis:

"One of our objectives in writing this book is to help students become skilled preparers and informed consumers of financial statement information. The financial reporting environment today is particularly challenging. Accountants, auditors, and financial analysts must not only know the reporti...

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Hauptverfasser:	Revsine, Lawrence (VerfasserIn), Mittelstaedt, H. Fred (VerfasserIn), Collins, Daniel W. (VerfasserIn), Johnson, W. Bruce (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Dubuque McGraw-Hill Education [2018]
Ausgabe:	7th edition
Schlagworte:	BUSINESS & ECONOMICS / Accounting / Financial Wirtschaft Financial statements Financial statements > Case studies Corporations > Accounting Finanzanalyse Jahresabschluss Rechnungslegung Bilanzanalyse USA Fallstudiensammlung
Online-Zugang:	Inhaltsverzeichnis Inhaltsverzeichnis
Zusammenfassung:	"One of our objectives in writing this book is to help students become skilled preparers and informed consumers of financial statement information. The financial reporting environment today is particularly challenging. Accountants, auditors, and financial analysts must not only know the reporting practices that apply in the United States (U.S. GAAP), they must also be aware of the practices allowed in other countries under International Financial Reporting Standards (IFRS). Adding to this challenge is the fact that the Financial Accounting Standards Board (FASB) and its global counterpart-the International Accounting Standards Board (IASB)-have issued in the past few years an unprecedented number of proposed new standards intended to improve financial reporting practices worldwide and to achieve convergence of U.S. GAAP and IFRS. These proposed new standards will change in fundamental ways when revenue is recognized, how certain assets and liabilities are measured, and how information is presented in financial statements"...
Beschreibung:	Revised edition of Financial reporting & analysis, [2015]
Beschreibung:	xxvi, 1121 Seiten Diagramme, Illustrationen
ISBN:	9781259722653

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Datensatz im Suchindex

_version_	1804176978884952064
adam_text	FINANCIAL REPORTING AND ANALYSIS / REVSINE, LAWRENCEYYEAUTHOR : 2017 TABLE OF CONTENTS / INHALTSVERZEICHNIS 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 CHAPTER 8 -RECEIVABLES CHAPTER 9 -INVENTORIES CHAPTER 10 -LONG-LIVED ASSETS CHAPTER 11 -FINANCIAL INSTRUMENTS AS LIABILITIES CHAPTER 12 - FINANCIAL REPORTING FOR LEASES CHAPTER 13 - INCOME TAX REPORTING CHAPTER 14 - PENSIONS AND POSTRETIREMENT BENEFITS CHAPTER 15 -FINANCIAL REPORTING FOR OWNERS EQUITY CHAPTER 16 -INTERCORPORATE EQUITY INVESTMENTS CHAPTER 17 - STATEMENT OF CASH FLOWS APPENDIX -TIME VALUE OF MONEY DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT. Titel: Financial reporting analysis Autor: Revsine, Lawrence Jahr: 2018 Contents Preface vii Chapter 1 The Economic and Institutional Setting for Financial Reporting 1 Why Financial Statements Are Important 1 Economics of Accounting Information 3 Demand for Financial Statements 4 Disclosure Incentives and the Supply of Financial Information 7 A Closer Look at Professional Analysts 10 Analysts Decisions JO Fundamental Concepts of Financial Reporting 12 Generally Accepted Accounting Principles 13 Who Determines the Standards? 16 The Politics of Accounting Standards 17 FASB Accounting Standards Codification™ 18 Incentive Conflicts and Financial Reporting 19 An International Perspective 20 International Financial Reporting 22 APPENDIX 1A: GAAP in the United States 28 Early Developments 29 Emergence of GAAP 30 Current Institutional Structure in the United States 33 Chapter 2 Accrual Accounting and Income Determination 47 Cash Flow Versus Accrual Income Measurement 47 Articulation of Income Statement and Balance Sheet 51 Revenue Recognition—General Concepts 52 Expense Recognition 52 Income Statement Format and Classification 53 Income from Continuing Operations 54 Discontinued Operations 55 Frequency and Magnitude of Various Categories of Transitory Income Statement Items 59 Reporting Accounting Changes 60 Change in Accounting Principle 60 Change in Accounting Estimate 63 Change in Reporting Entity 65 Earnings Management 66 Popular Earnings Management Devices 68 Accounting Errors, Earnings Restatements, and Prior Period Adjustments 72 Earnings per Share 78 Comprehensive Income and Other Comprehensive Income 78 Global Vantage Point 82 APPENDIX 2A: Review of Accounting Procedures and T-Account Analysis 84 Understanding Debits and Credits 86 Adjusting Entries 88 Posting Journal Entries to Accounts and Preparing Financial Statements 90 Closing Entries 92 T-Accounts Analysis as an Analytical Technique 93 Chapter 3 Revenue Recognition 113 The Five-Step Revenue Recognition Model 114 Step 1: Identify the Contract!s) with a Customer 114 Step 2: Identify the Performance Obligations in the Contract 116 Step 3: Determine the Transaction Price 118 Step 4: Allocate the Transaction Price to the Performance Obligations in the Contract 121 Step 5: Recognize Revenue When (or as) the Entity Satisfies a Performance Obligation 123 Practical Expedients in Applying the Model 128 Applying the Model to Contract Modifications 128 Contract Acquisition and Fulfillment Costs 129 Amortization and Impairment 129 Disclosure Requirements 130 Disaggregated Revenue 130 Contract Balances 130 Performance Obligations and Significant Judgments 130 Effective Dates and Transition 130 Retrospecitve Approach 131 Cumulative Effect Approach 131 Financial Statement Effects of New Standard 132 Global Vantage Point 133 The Meaning of Collectibility 133 Reversals of Impairments 133 Disclosure Requirements 133 Revenue Recognition Prior to the Effective Date of ASC Topic 606 134 Long-Term Construction Contracts 134 Installment Sales Method 140 Franchise Sales 142 Sales with Right of Return 145 Bundled (Multiple-Element) Sales 145 Chapter 4 Structure of the Balance Sheet and Statement of Cash Flows 163 Balance Sheet 163 Current Assets 165 Noncurrcnt Assets 166 Current Liabilities 167 Concurrent Liabilities 167 Stockholders Equitx 167 Analytical Insights: Understanding the Nature of a Firm s Business 169 International Differences in Balance Sheet Presentation 171 Statement of Cash Flows 173 Structure of Cash Flow Statement 174 Example of Indirect Method Cash Flow Statement 175 Example of Direct Method Cash Flow Statement 175 Cash Flow Statement and Financial Statement Articulation 178 Deriving Cash Flow Information 179 Comparison of Cash Flow from Operations under Direct and Indirect Methods 184 Global Vantage Point 185 Notes to Financial Statements 186 Summary of Significant Accounting Policies 186 Subsequent Events 186 Related-Party Transactions 187 APPENDIX 4A: Worksheet Approach to Indirect Method Cash Flow Statement 189 Chapter 5 Essentials of Financial Statement Analysis 213 Basic Approaches 213 Financial Statement Analysis and Accounting Quality 214 A Case In Point: Getting Behind the Numbers at Whole Foods Market 216 Examining Whole Foods Market s Financial Statements 217 Profitability, Competition, and Business Strategy 229 Financial Ratios and Frq/itahility Analysis 229 ROA and Competitive Advantage 232 Return on Common Equity and Financial Leverage 236 Global Vantage Point 238 Liquidity, Solvency, and Credit Analysis 238 Cash Flow Analysis 246 Financial Ratios and De/dult Risk 257 Chapter 6 The Role of Financial Information in Valuation and Credit Risk Assessment 273 Business Valuation 274 The Discounted Cosh Flow Valuation Approach 274 The Role of Earnings in Valuation 277 The Abnormal Earnings Approach to Valuation 280 Fair Value Accounting 284 Valuation Application: Goodwill Impairment 286 Global Vantage Point 287 Research on Earnings and Equity Valuation 287 Sources of Variation in P/E Multiples 289 Earnings Surprises 294 Credit Risk Assessment 296 Traditional Lending Products 296 Credit Analysis 298 Credit-Rating Agencies 299 APPENDIX 6A: Discounted Cash Flow and Abnormal Earnings Valuation Applications 304 Valuing a Business Opportunity 304 Valuing Whole Foods Market s Shares 307 APPENDIX 6B: Financial Statement Forecasts 310 Illustration of Comprehensive Financial Statement Forecasts 311 Chapter 7 The Role of Financial Information in Contracting 335 Conflicts of Interest in Business Relationships 336 Debt Covenants in Lending Agreements 336 Affirmative Covenants, Negative Covenants, and Default Provisions 338 Mandated Accounting Changes May Trigger Debt Covenant Violation 340 Managers Responses to Potential Debt Covenant Violations 341 Management Compensation 343 How Executives Are Paid 344 Proxy Statements and Executive Compensation 348 Incentives Tied to Accounting Numbers 349 Catering to Wall Street 353 Regulatory Agencies 355 Capital Requirements in the Banking Industry 355 Rate Regulation in the Electric Utilities Industry 357 Taxation 358 Fair Value Accounting and the Financial Crisis 359 The Meltdown 359 The Controversy 360 Analytical Insights: Incentives to Manage Earnings 362 Chapter 8 Receivables 375 Assessing the Net Realizable Value of Accounts Receivable 375 Estimating Uncollectibles 375 Assessing the Adequacy of the Allowance for Uncollectibles Account Balance 378 Estimating Sales Returns and Allowances 380 Analytical Insight: Do Existing Receivables Represent Real Sales? 380 Imputing Interest on Trade Notes Receivable 382 The Fair Value Option 385 Accelerating Cash Collection: Sale of Receivables and Collateralized Borrowings 387 Sale of Receivables (Factoring) 388 Borrowing Using Receivables as Collateral 389 Ambiguities Abound: Is It a Sale or a Borrowing? 390 A Closer Look at Securitizations 391 Securitization and the 2008 Financial Crisis 396 Some Cautions for Financial Statement Readers 397 Troubled Debt Restructuring 398 Settlement 400 Continuation with Modification of Debt Terms 400 Evaluating Troubled Debt Restructuring Rules 405 Global Vantage Point 406 Comparison oflFRS and GAAP Receivable Accounting 406 Recent FASB and IASB Actions 407 Chapter 9 Inventories 425 An Overview of Inventory Accounting Issues 425 Determination of Inventory Quantities 428 Items Included In Inventory 431 Costs Included in Inventory 431 Manufacturing Costs 432 Vendor Allowances 432 Cost Flow Assumptions: The Concepts 434 First-In, First-Out (FIFO) Cost Flow 435 Last-In, First-Out (LIFO) Cost Flow 436 FIFO, LIFO, and Inventory Holding Gains 437 Analyzing LIFO Companies 441 The LIFO Reserve Disclosure 441 Inflation and LIFO Reserves 445 LIFO Liquidations 445 Reconciliation of Changes in LIFO Reserve 449 Improved Trend Analysis 449 LIFO and Earnings Management 451 Eliminating LIFO Ratio Distortions 452 Tax Implications of LIFO 454 Eliminating Realized Holding Gains for FIFO Firms 455 Empirical Evidence on Inventory Policy Choice 457 Inventory Impairment 459 Impact of Inventory Impairment 461 Old-Lower of Cost or Market Method Global Vantage Point 464 Comparison of IFRS and GAAP Inventory Accounting 464 Future Directions 465 APPENDIX 9A: Variable Costing Versus Absorption Costing 469 APPENDIX 9B: Dollar-Value LIFO 472 APPENDIX 9C: Inventory Errors 477 Chapter 10 Long-Lived Assets 501 Measurement of the Carrying Amount of Long-Lived Assets 502 The Approach Used by GAAP 503 Long-Lived Asset Measurement Rules Illustrated 506 Intangible Assets 511 Asset Impairment 515 Tangible and Amortizable Intangible Assets 515 Indefinite-Lived Intangible Assets 517 Case Study of Impairment Recognition and Disclosure—Krispy Kreme Doughnuts 518 Management Judgments and Impairments 519 Obligations Arising from Retiring Long-Lived Assets 519 Assets Held for Sale 521 Depreciation 522 Disposition of Long-Lived Assets 526 Financial Analysis and Depreciation Differences 526 Exchanges of Nonmonetary Assets 528 Exchanges Recorded at Book Value 530 Global Vantage Point 532 Comparison of IFRS and GAAP Long-Lived Asset Accounting 532 Chapter 11 Financial Instruments and Liabilities 561 Balance Sheet Presentation 561 Debt or Equity? 563 Bonds Payable 564 Characteristics of Bond Cash Flows 564 Bonds Issued at Par 565 Bonds Issued at a Discount 566 Bonds Issued at a Premium 569 Graphic Look at Bonds 571 Book Value versus Fair Value after Issuance 573 Option to Use Fair Value Accounting 576 Global Vantage Point 580 Managerial Incentives and Financial Reporting for Debt 580 Debt Carried at Amortized Historical Cost 580 Imputed Interest on Notes Payable 583 Analytical Insights: How to Analyze Debt Disclosures 585 Derivatives 587 Typical Derivative Instruments and the Benefits of Hedging 588 Financial Reporting for Derivative Instruments 594 Hedge Accounting 595 Fair Value Hedge Accounting 598 Cash Flow Hedge for an Existing Asset or Liability 601 Cash Flow Hedge for an Anticipated Transaction 604 Hedge Effectiveness 604 Global Vantage Point 606 Contingent Liabilities 607 Measuring and Recognizing Loss Contingencies 607 Recording Gain Contingencies 609 Loan Guarantees 609 Global Vantage Point 611 Chapter 12 Financial Reporting for Leases 645 Evolution of Lease Accounting 646 Why Lessees Like the Operating Lease Method 647 The Securities and Exchange Commission s Initiative 648 Lessee Accounting Under ASC 840 649 Criteria for Capital Lease Treatment 650 Lease Economics and Capital Lease Accounting 651 Guaranteed Residual Values 655 Executory Costs 657 Payments in Advance 657 Sale and Leaseback 660 Interpeting Lessee Financial Statement Information Under ASC 840 661 Capital Lease versus Operating Lease Effects 661 Lessees Financial Statement Disclosures 666 Uneven Lease Payments 667 Global Vantage Point 668 Lessee Accounting Under ASU 2016-02 (ASC 842) 671 Overview of ASC 842 671 Beginning-of-Period and Uneven Payments 674 Sale and Leaseback 676 Presentation and Disclosure—Lessee 676 Differences between ASC 842 and IFRS16 678 Evaluation of ASC 842 678 Lessor Accounting Under ASC 840 679 Sales-Type and Direct Financing Leases 679 Lessors Operating Leases 680 Distinction between Capital and Operating Leases 680 Direct Financing Lease Treatment Illustrated 681 Financial Statement Effects of Direct Financing versus Operating Leases 684 Sales-Type Lease Treatment Illustrated 686 Lessors Disclosures 687 Leveraged Leases 688 Global Vantage Point 688 Lessor Accounting Under ASU 2016-02 (ASC 842) 689 Overview 689 Collectibility 689 Presentation and Disclosure—Lessor 691 Differences between ASC 842 and IFRS 16 691 Financial Reporting Versus Tax Accounting 692 APPENDIX 12A: Constructive Capitalization and Projecting ASU 2016-02 Effects 693 Determining the Discount Rate 694 Estimating Payments beyond Five Years 695 Chapter 13 Income Tax Reporting 715 Understanding Income Tax Reporting 716 A Mote on Semantics 716 Temporary and Permanent Differences between Book Income and Taxable Income 716 Problems Caused by Temporary Differences 719 Deferred Income Tax Accounting: lnterperiod Tax Allocation 722 Deferred Tax Liabilities 723 Deferred Tax Assets 726 Net Operating Losses: Carrybacks and Carryforwards 728 Deferred Tax Asset Valuation Allowances 730 Classification of Deferred Tax Assets and Deferred Tax Liabilities 734 Deferred Income Tax Accounting When Tax Rates Change 735 Permanent Differences 741 Understanding Income Tax Note Disclosures 741 Current versus Deferred Portion of Current Period s Tax Provision 741 Reconciliation of Statutory and Effective Tax Rates 742 Details on the Sources of Deferred Tax Assets and Liabilities 747 Why Don t a Company s Deferred Tax Assets and Liabilities Seem to Reverse? 749 Deferred Taxes and Cash Flow 751 Measuring And Reporting Uncertain Tax Positions 752 Assessing an Uncertain Tax Position Related to a Permanent Difference 753 Assessing an Uncertain Tax Position Related to Timing of Deductibility 754 Making Changes to or Resolving Uncertain Tax Positions 755 Assessing Disclosures on Uncertain Tax Positions 756 Extracting Analytical Insights from Note Disclosures 756 Using Deferred Tax Notes to Assess Earnings Quality 757 Using Tax Notes to Improve Interfirm Comparability 760 Global Vantage Point 763 Enacted Tax Law Changes vs. Substantively Enacted Tax Law Changes 763 /Ipp/oac/i to Reporting De/erred Tax Assets Wzen Realizability Is Uncertain 763 Reconciliation of Statutory and Effective Tax Rates 764 Classification and Offsetting of Deferred Tax Assets and Deferred Tax Liabilities 764 Disclosure of Income Tax Amounts Recognized Diiecth in Equity (Other Comprehensive Income) 765 Uncertain Tax Positions 765 Other Current IASB Activities 766 APPENDIX 13A: Comprehensive Interperiod Tax Allocation Problem 767 Computation of TdxaMc income 76# Calculation of Taxes Due 770 Calculation of Change in Deferred Tax Asset and Liability Accounts 770 Calculation of Income Tax Expense 772 Hawkeye s Tax Note 773 Chapter 14 Pensions and Postretiremen! Benefits 797 Rights and Obligations in Pension Contracts 797 Accounting Issues Related to Defined Benefit Pension Plans 800 Financial Reporting for Defined Benefit Pension Plans 802 A Simple Example: A World of Complete Certainty 802 The Real World: Uncertainty Introduces Gains and Losses 807 Comprehensive Example 815 Determinants of Pension Funding 819 Case Study of Pension Recognition and Disclosure—General Electric 821 Accumulated Other Comprehensive Income Disclosure and Deferred Income Taxes 827 Additional Issues in Computing Expected Return 829 Extraction of Additional Analytic Insights from Note Disclosures 831 Postretirement Benefits Other Than Pensions 834 Analytical Insights.- Assessing OPFB Liability 838 Evaluation of Pension and Postretirement Benefit Financial Reporting 838 Global Vantage Point 839 Comparison of IFRS and GAAP Eetirement Benefit Accounting 839 Chapter 15 Financial Reporting for Owners Equity 863 Accounting for Transactions With Shareholders 863 What Constitutes the Firm ? 864 Why Companies Repurchase Their Stock 867 Equity-Based Covenants and Preferred Stock 870 Legality of Corporate Dividend Distributions 874 Shareholders Equity: Financial Statement Presentation 876 Global Vantage Point 877 Earnings per Share 878 Simple Capital Structure 879 Complex Capital Structure 880 Analytical Insights 882 Is Earnings per Share a Meaningful Number? 883 Global Vantage Point 884 Accounting for Share-Based Compensation 884 Historical Perspective 885 Opposition to the FASB 886 The Initial Compromise—SFAS No. 123 888 Stock Options Debate Rekindled 889 Current GAAP Requirements 891 EPS Effect of Stock Options 894 Accounting at Date of Exercise 894 Epilogue 895 Taxation of Share-Based Compensation 895 Incentive Stock Options (ISOs) 896 Nonqualified Stock Option Plans 896 How Does Tax Accounting Interact with Financial Reporting? 897 Share-Based Compensation Case Study—Whole Foods Market 898 Convertible Debt 903 Background 903 Financial Reporting Issues 904 Analytical Insights 905 Convertible Debt That May Be Settled in Cash 906 Global Vantage Point 908 Chapter 16 Intercorporate Investments 937 Minority Passive Investments: Fair Value Accounting 939 Minority Passive Investments through 2017 939 Minority Passive Equity Investments Beginning in 2078 946 Minority Active Investments: Equity Method 947 When Cost and Book Value Differ 949 Fair Value Option for Equity Method Investments 951 Controlling (Majority) Interest: Consolidation 952 Acquisition Method and Preparation of Consolidated Statements (100% Acquisition) 953 Acquisition Method with Noncontroiling Interests (Less Than 100% Acquisition) 956 Income Statement Consolidation 958 Accounting for Goodwill 962 Previous Approaches to Consolidated Statements 964 Poolings of Interests and Purchases 965 Presentation of Noncontrolling Interests 966 Financial Analysis Issues—Acquisition Method and Purchase Method 967 Financial Analysis Issues—Acquisition Method vs. Pooling of Interests 969 Variable Interest Entities 971 Accounting for Foreign Subsidiaries and Foreign Currency Transactions 972 Foreign Currency Transactions 972 Foreign Subsidiaries 973 Accounting for Investments in Debt Securities 979 Held-to-Maturity Securities 980 Available-for-Sale Securities 981 Trading Securities 982 Other-Than-Temporary Impairments 982 Global Vantage Point 983 Accounting for Financial Assets (Marketable Securities and Investments) 983 Consolidated Financial Statements and Accounting for Business Combinations 985 Accounting for Special Purpose Entities (SPEs) or Variable Interest Entities (VIEs) 985 Chapter 17 Statement of Cash Flows 1005 Review of Cash Flow Statement Formats and Content 1006 The Direct Method 1007 The Indirect Method 1010 Preparing the Cash Flow Statement 1014 Reconciliation between Statements: Some Complexities 1019 Asset Write-Offs and Impairments 1019 Asset Retirements and Reclassifications to Assets Held for Sale 1021 Foreign Currency Translation Adjustments 1021 Acquisitions of Other Companies 1022 Simultaneous Noncash Financing and Investing Activities 1022 Analytical Insights: Ways Operating Cash Flows Can Be Distorted or Manipulated 1024 Changes in Working Capital Accounts 1024 Accounts Receivable Sale (Securitization) versus Collateralized Borrowing 1024 Capitalizing versus Expensing 1025 Software Development Costs 1026 Capital versus Operating Leases 1026 Cash Flow Effect of Stock Options 1028 Global Vantage Point 1031 Appendix A Time Value of Money 1061 Future Value 1061 Present Value 1062 Present Value of an Ordinary Annuity 1064 Present Value of an Annuity Due 1065 Appendix B Segment Reporting 1071 Definition of a Reportable Segment 1071 Required Disclosures 1073 Case Study: Harley-Davidson, Inc. 1074 Index 1089
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physical	xxvi, 1121 Seiten Diagramme, Illustrationen
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spelling	Revsine, Lawrence aut Financial reporting and analysis Lawrence Revsine (Late of Northwestern University) ; H. Fred Mittelstaedt (Deloitte Foundation, professor of Accountancy, Mendoza College of Business, University of Notre Dame) ; Daniel W. Collins (Henry B. Tippie Research, chair in Accounting, Tippie College of Business, the University of Iowa) ; Leonard C. Soffer (Clinical Professor of Accounting Booth School of Business, University of Chicago) ; W. Bruce Johnson (Sidney G. Winter, professor of Accounting, Tippie College of Business, the University of Iowa) Financial reporting & analysis 7th edition Dubuque McGraw-Hill Education [2018] © 2018 xxvi, 1121 Seiten Diagramme, Illustrationen txt rdacontent n rdamedia nc rdacarrier Revised edition of Financial reporting & analysis, [2015] "One of our objectives in writing this book is to help students become skilled preparers and informed consumers of financial statement information. The financial reporting environment today is particularly challenging. Accountants, auditors, and financial analysts must not only know the reporting practices that apply in the United States (U.S. GAAP), they must also be aware of the practices allowed in other countries under International Financial Reporting Standards (IFRS). Adding to this challenge is the fact that the Financial Accounting Standards Board (FASB) and its global counterpart-the International Accounting Standards Board (IASB)-have issued in the past few years an unprecedented number of proposed new standards intended to improve financial reporting practices worldwide and to achieve convergence of U.S. GAAP and IFRS. These proposed new standards will change in fundamental ways when revenue is recognized, how certain assets and liabilities are measured, and how information is presented in financial statements"... BUSINESS & ECONOMICS / Accounting / Financial bisacsh Wirtschaft Financial statements Financial statements Case studies Corporations Accounting BUSINESS & ECONOMICS / Accounting / Financial Finanzanalyse (DE-588)4133000-6 gnd rswk-swf Jahresabschluss (DE-588)4162679-5 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Bilanzanalyse (DE-588)4069453-7 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf (DE-588)4522595-3 Fallstudiensammlung gnd-content Rechnungslegung (DE-588)4128343-0 s Finanzanalyse (DE-588)4133000-6 s DE-604 USA (DE-588)4078704-7 g Bilanzanalyse (DE-588)4069453-7 s 1\p DE-604 Jahresabschluss (DE-588)4162679-5 s 2\p DE-604 Mittelstaedt, H. Fred (DE-588)170813983 aut Collins, Daniel W. aut Johnson, W. Bruce aut LoC Fremddatenuebernahme application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029407071&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029407071&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk
spellingShingle	Revsine, Lawrence Mittelstaedt, H. Fred Collins, Daniel W. Johnson, W. Bruce Financial reporting and analysis BUSINESS & ECONOMICS / Accounting / Financial bisacsh Wirtschaft Financial statements Financial statements Case studies Corporations Accounting BUSINESS & ECONOMICS / Accounting / Financial Finanzanalyse (DE-588)4133000-6 gnd Jahresabschluss (DE-588)4162679-5 gnd Rechnungslegung (DE-588)4128343-0 gnd Bilanzanalyse (DE-588)4069453-7 gnd
subject_GND	(DE-588)4133000-6 (DE-588)4162679-5 (DE-588)4128343-0 (DE-588)4069453-7 (DE-588)4078704-7 (DE-588)4522595-3
title	Financial reporting and analysis
title_alt	Financial reporting & analysis
title_auth	Financial reporting and analysis
title_exact_search	Financial reporting and analysis
title_full	Financial reporting and analysis Lawrence Revsine (Late of Northwestern University) ; H. Fred Mittelstaedt (Deloitte Foundation, professor of Accountancy, Mendoza College of Business, University of Notre Dame) ; Daniel W. Collins (Henry B. Tippie Research, chair in Accounting, Tippie College of Business, the University of Iowa) ; Leonard C. Soffer (Clinical Professor of Accounting Booth School of Business, University of Chicago) ; W. Bruce Johnson (Sidney G. Winter, professor of Accounting, Tippie College of Business, the University of Iowa)
title_fullStr	Financial reporting and analysis Lawrence Revsine (Late of Northwestern University) ; H. Fred Mittelstaedt (Deloitte Foundation, professor of Accountancy, Mendoza College of Business, University of Notre Dame) ; Daniel W. Collins (Henry B. Tippie Research, chair in Accounting, Tippie College of Business, the University of Iowa) ; Leonard C. Soffer (Clinical Professor of Accounting Booth School of Business, University of Chicago) ; W. Bruce Johnson (Sidney G. Winter, professor of Accounting, Tippie College of Business, the University of Iowa)
title_full_unstemmed	Financial reporting and analysis Lawrence Revsine (Late of Northwestern University) ; H. Fred Mittelstaedt (Deloitte Foundation, professor of Accountancy, Mendoza College of Business, University of Notre Dame) ; Daniel W. Collins (Henry B. Tippie Research, chair in Accounting, Tippie College of Business, the University of Iowa) ; Leonard C. Soffer (Clinical Professor of Accounting Booth School of Business, University of Chicago) ; W. Bruce Johnson (Sidney G. Winter, professor of Accounting, Tippie College of Business, the University of Iowa)
title_short	Financial reporting and analysis
title_sort	financial reporting and analysis
topic	BUSINESS & ECONOMICS / Accounting / Financial bisacsh Wirtschaft Financial statements Financial statements Case studies Corporations Accounting BUSINESS & ECONOMICS / Accounting / Financial Finanzanalyse (DE-588)4133000-6 gnd Jahresabschluss (DE-588)4162679-5 gnd Rechnungslegung (DE-588)4128343-0 gnd Bilanzanalyse (DE-588)4069453-7 gnd
topic_facet	BUSINESS & ECONOMICS / Accounting / Financial Wirtschaft Financial statements Financial statements Case studies Corporations Accounting Finanzanalyse Jahresabschluss Rechnungslegung Bilanzanalyse USA Fallstudiensammlung
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029407071&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029407071&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA
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