http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
xxiii, 1112 p. : ill., tables ; 28 cm.
1. The economic and institutional seeting for financial report -- 2. Accrual accounting and income determination -- 3. Additional topics in income determination -- 4. Structure of the balance sheet and statement of cash flows -- 5. Essentials of financial statement analysis -- 6. The role of financial and credit risk assessment -- 7. The role of financial information in contracting -- 8. Receivables -- 9. Inventories -- 10. Long-lived assets -- 11. Financial instruments as liabilities -- 12. Financial reporting for leases -- 13. Income tax reporting -- 14. Pensions and postertirement benefits -- 15. Financial reporting for owners' equity -- 16. Intercorporate equity investments -- 17. Statement of caseh flows
Includes bibliographical references and index