Description
Book SynopsisTable of Contents1 Financial Reporting and Accounting Standards 1-1
2 Conceptual Framework for Financial Reporting 2-1
3 The Accounting Information System 3-1
4 Income Statement and Related Information 4-1
5 Statement of Financial Position and Statement of Cash Flows 5-1
6 Accounting and the Time Value of Money 6-1
7 Cash and Receivables 7-1
8 Valuation of Inventories: A Cost-Basis Approach 8-1
9 Inventories: Additional Valuation Issues 9-1
10 Acquisition and Disposition of Property, Plant, and Equipment 10-1
11 Depreciation, Impairments, and Depletion 11-1
12 Intangible Assets 12-1
13 Current Liabilities, Provisions, and Contingencies 13-1
14 Non-Current Liabilities 14-1
15 Equity 15-1
16 Dilutive Securities and Earnings per Share 16-1
17 Investments 17-1
18 Revenue Recognition 18-1
19 Accounting for Income Taxes 19-1
20 Accounting for Pensions and Postretirement Benefits 20-1
21 Accounting for Leases 21-1
22 Accounting Changes and Error Analysis 22-1
23 Statement of Cash Flows 23-1
24 Presentation and Disclosure in Financial Reporting 24-1
Appendix A Specimen Financial Statements: Marks and Spencer Group plc A-1
Appendix B Specimen Financial Statements: adidas AG B-1
Appendix C Specimen Financial Statements: Puma Group C-1
Company Index I-1
Subject Index I-3
