[eBook Code] Corporate Financial Reporting and Analysis (eBook Code, 3rd)

About the Authors xvii

1 An Introduction to Financial Statements 1

2 The Balance Sheet and Income Statement 31

3 A Brief Overview of GAAP and IFRS: the Framework for Financial Accounting 56

4 Revenue Recognition 64

5 The Statement of Cash Flows 96

6 Financial Statement Analysis 149

7 Business Valuation and Financial Statement Analysis 200

8 Accounting for Receivables and Bad Debts 218

9 Accounting for Inventory 252

10 Accounting for Property, Plant and Equipment 275

11 Leases and Off-Balance-Sheet Debt 298

12 Accounting for Bonds 312

13 Provisions and Contingencies 327

14 Accounting for Pensions 346

15 Accounting for Income Tax 363

16 Accounting for Shareholders’ Equity 386

17 Marketable Securities and Investments 411

18 Accounting for Mergers and Acquisitions 434

Appendix Tables for Present Value and Future Value Factors 449

Index 455