000			02373nam a2200241 a 4500
020			_a9780256166224
020			_a0256166226
082			_a657.3 _bBRO
100			_aBrownlee, E. Richard
245			_aCorporate financial reporting : text and cases
250			_a 3rd ed.
260			_aBoston, Mass. : _bIrwin/McGraw-Hill, _c©1998.
300			_axvi, 928p.
500			_aIncludes index
505			_aPart 1 The institutional setting and fundamental accounting concepts: the institutional setting and the development of financial reporting standards; fundamental accounting concepts and the conceptual framework. Part 2 The measurement and reporting of income, financial position and cash flows: revenue recognition, receivables and the income statement; the balance sheet; the statement of cash flows; corporate accountability and the independent auditor. Part 3 The measurement and reporting of assets: inventories and the cost of goods sold; marketable securities and intercorporate investments; noncurrent assets and amortization. Part 4 The measurement and reporting of liabilities: fundamental concepts in liability valuation and reporting; financial commitments and contingencies; pensions and other postretirement benefits; income taxes and business decisions. Part 5 The measurement and reporting of stockholders' equity: stockholders' equity. Part 6 Selected reporting and dislosure issues and assessing the quality of reported earnings and financial position: selected reporting and disclosure issues; assessing the quality of reported earnings and financial position.
520			_aCORPORATE FINANCIAL REPORTING 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. 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.
650			_aCorporations -- Accounting.
650			_aCorporation reports.
650			_aFinancial statements.
700			_aFerris, Kenneth R.
700			_aHaskins, Mark E.
942			_cREF
999			_c37606 _d37606