
Corporate Financial Reporting and Analysis,
4th Edition
by David Young, Jacob Cohen, Daniels A. Bens
4th Edition
by David Young, Jacob Cohen, Daniels A. Bens
Copyright © 2019 by John Wiley & Sons
Table of Content:
1 An Introduction to Financial Statements 12 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
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