目次

About the Authors xvii 1 An Introduction to Financial Statements 1 2 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 Appendix Tables for Present Value and Future Value Factors 449 Index 455