Financial reporting and analysis / Lawrence Revsine ... [et al.].

Rev. ed. of: Financial reporting and analysis / Lawrence Revsine, Daniel W. Collins, W. Bruce Johnson. 3rd. ed.

Includes bibliographical references and index.

The economic and institutional setting for financial reporting
Accrual accouting and income determination
Additional topics in income determination
Structure of the balance sheet and statement of cash flows
Essentials of financial statement analysis
The role of financial information in valuation and credit risk assessment
The role of financial information in contracting
Receivables
Inventories
Long-lived assets and depreciation
Financial investments as liabilities
Financial reporting for leases
Income tax reporting
Pensions and postretirement benefits
Financial reporting for owners' equity
Inctercoporate equity investments
Statement of cash flows
Overview of international financial reporting differences and inflation
Presnt value tables
WWW/electronic resources for financial information

"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."--Publisher's website

eng.