Corporate Financial Reporting: Text & Cases

Description: Corporate Finance Reporting: Text and Cases (McGraw-Hill Accounting Series) is written for students who require an understanding of financial accounting and reporting issues, problems, and practices. It is appropriate for the second financial accounting course at the MBA level, often called Corporate Financial Reporting. This text is also appropriate for schools that offer a one semester Intermediate accounting course, at the undergraduate level, for Finance majors. Careful consideration is given to the management aspects associated with various financial reporting issues. Chapters blend issues, concepts, standards and stakeholder interests to convey the complexities, controversies and uncertainties inherent in the financial reporting process. Topics in this text include: the institutional setting and fundamental accounting concepts; the measurement and reporting of income, financial position, and cash flows; and reporting of assets. Contents: Part 1: The Institutional Setting and Fundamental Accounting Concepts Chapter 1: The Institutional Setting and the Development of Financial Reporting Standards Chapter 2: Fundamental Accounting Concepts and the Conceptual Framework Part 2: The Measurement and Reporting of Income, Financial Position, and Cash Flows Chapter 3: Revenue Recognition, Receivables, and the Income Statement Chapter 4: The Balance Sheet Chapter 5: The Statement of Cash Flows Chapter 6: Corporate Accountability and the Independent Auditor Part 3: The Measurement and Reporting of Assets Chapter 7: Inventories and the Cost of Goods Sold Chapter 8: Marketable Securities and Intercorporate Investments Chapter 9: Noncurrent Assets and Amortization Part 4: The Measurement and Reporting of Liabilities Chapter 10: Fundamental Concepts in Liability Valuation and Reporting Chapter 11: Financial Commitments and Contingencies Chapter 12: Pensions and Other Postretirement Benefits Chapter 13: Income Taxes and Business Decisions Part 5: The Measurement and Reporting of Stockholders' Equity Chapter 14: Stockholders' Equity Part 6: Selected Reporting and Disclosure Issues and Assessing the Quality of Reported Earnings and Financial Position Chapter 15: Selected Reporting and Disclosure Issues Chapter 16: Assessing the Quality of Reported Earnings and Financial Position.