Intermediate Accounting Reporting Analysis (with The FASB's Accounting Standards Codification: A User-Friendly Guide)
Part I: FINANCIAL REPORTING & STATEMENTS: OBJECTIVES, CONCEPTS, & ANALYSIS. 1. The Demand for and Supply of Financial Accounting Information. 2. Financial Reporting: Its Conceptual Framework. 3. Review of a Company's Accounting System. 4. The Balance Sheet and the Statement of Changes in Shareholders' Equity. 5. The Income Statement and the Statement of Cash Flows. Time Value of Money Module. Part II: BUSINESS OPERATING ACTIVITIES. 6. Cash & Receivables. 7. Inventories: Cost Measurement and Flow Assumptions. 8. Inventories: Special Valuation Issues. 9. Current Liabilities and Contingent Obligations. Part III: INVESTING ACTIVITIES. 10. Prpoerty, Plant, and Equipment: Acquisition and Subsequent Investments. 11. Depreciation, Depletion, Impairment, and Disposal. 12. Intangibles. 13. Investments & Long-Term Receivables. Part IV: FINANCING ACTIVITIES. 14. Financing Liabilities: Bonds and Long-Term Notes Payable. 15. Contributed Capital. 16. Retained Earnings and Earnings Per Share. Part V: SPECIAL TOPICS IN FINANCIAL REPORTING. 17. Advanced Issues in Revenue Recognition. 18. Accounting for Income Taxes. 19. Accounting for Post-Retirement Benefits. 20. Accounting for Leases. 21. The Statement of Cash Flows. 22. Accounting for Changes and Errors. Appendix A. Starbucks Financial Statements (full report). Appendix B. List of the Official Pronouncements of the AICPA and FASB. Appendix C. List of the Official Pronouncements of the IASB. Appendix D. Brief Guide to Key Differences Between IFRS and GAAP by Chapter.--This text refers to theHardcoveredition.