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Accounting
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Using Accounting Information
Financial Reporting and Concepts
Special Reporting Situations
Corrections of Errors
Discontinued Operations
Extraordinary Items
Changes in Accounting Methods
Other Comprehensive Income
Recap
Ebit and Ebitda
Return on Assets
Earnings per Share, Price Earnings Ratios, Book Value per Share, and Dividend Rates
Basic EPS
Diluted EPS
Subdividing APS Amounts
Price Earnings Ratio
Book Value per Share
Calculating Book Value per Share
Dividend Rates and Payout Ratios
Return on Equity
Objectives of Financial Reporting
Objectives
Qualitative Characteristics of Accounting
Understandability
Threshold Issues
Other Concepts
The Development of GAAP
The Audit Function
The Development of GAAP
The 1929 Stock Crash and Great Depression
The Securities and Exchange Commission
The FASB and its Predecessors
A More Recent Crisis of Reporting Confidence
Sarbanes-Oxley
Key Assumptions
Entity Assumption
Going-Concern Assumption
Periodicity Assumption
Monetary Unit Assumption
Stable Currency Assumption
What do you Think?
Global Accounting Issues
Issues in International Trade
Global Subsidiaries
Global Trading Transactions
Financial Analysis and the Statement of Cash Flows
Financial Statement Analysis
Comprehensive Illustration
Balance Sheet
Income Statement
Statement of Retained Earnings
Ratios for Emerson Corporation as of December 31, 20x5
Trend Analysis
Cash Flows and the Cash Flow Statement
The Statement of Cash Flows
Cash and Cash Equivalents
Operating, Investing, and Financing Activities
Investing Activities
Financing Activities
Noncash Investing and Financing Activities
Direct Approach to the Statement of Cash Flows
Methods to Prepare a Statement of Cash Flows
Operating Activities
Investing Activities
Financing Activities
Cash Flow Recap
Noncash Investing/Financing Activities
Reconciliation of Income to Operating Cash Flows
Indirect Approach to Presenting Operating Activities
Using a Worksheet to Prepare a Statement of Cash Flow
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