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Product Details:
- ISBN-10 : 1337116610
- ISBN-13 : 978-1337116619
- Author:
Table of contents:
Part I: FINANCIAL REPORTING AND STATEMENTS: OBJECTIVES, CONCEPTS, AND ANALYSIS.
1. The Demand for and Supply of Financial Accounting Information.
2. Financial Reporting: Its Conceptual Framework.
3. Review of a Company�s Accounting System.
4. The Balance Sheet and the Statement of Shareholders� Equity.
5. The Income Statement and the Statement of Cash Flows. Time Value of Money Module. Part II: BUSINESS OPERATING ACTIVITIES.
6. Cash and Receivables.
7. Inventories: Cost Measurement and Flow Assumptions.
8. Inventories: Special Valuation Issues.
9. Current Liabilities and Contingent Obligations. Part III: INVESTING ACTIVITIES.
10. Property, Plant, and Equipment: Acquisition and Subsequent Investments.
11. Depreciation, Depletion, Impairment, and Disposal.
12. Intangibles.
13. Investments and Long-Term Receivables. Part IV: FINANCING ACTIVITIES.
14. Financing Liabilities: Bonds and Long-Term Notes Payable.
15. Contributed Capital.
16. Retained Earnings and Earnings Per Share. Part V: SPECIAL TOPICS IN FINANCIAL REPORTING.
17. Advanced Issues in Revenue Recognition.
18. Accounting for Income Taxes.
19. Accounting for Post-Retirement Benefits.
20. Accounting for Leases.
21. The Statement of Cash Flows.
22. Accounting for Changes and Errors. Appendix A: Starbucks Financial Statements (full report). Appendix B: List of the Official Pronouncements of the AICPA and FASB. Appendix C: List of the Official Pronouncements of the IASB. Appendix D: Brief Guide to Key Differences Between IFRS and GAAP by Chapter.
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