INSEAD Library

Includes bibliographical references and index and glossary

Digitized

Intermediate Accounting Brief Contents · PART ONE: FOUNDATIONS OF FINANCIAL ACCOUNTING I Financial Reporting........................................................................................................................................ 2 2 A Review of the Accounting Cycle ................................................................................................................ 46 3 The Balance Sheet and Notes to the Financial Statements ........................................................................... 90 4 The Income Statement .............................................................................................................................. 152 5 Statement of Cash Flows and Articulation ................................................................................................. 218 6 Earnings Management 280 Module: Time Value of Money Review .......................................................................................................... TVM-1 PART TWO: ROUTINE ACTIVITIES OF A BUSINESS 7 The Revenue/Receivables/Cash Cycle........................................................................................................... 320 8 Revenue Recognition .................................................................................................................................... 382 9 Inventory and Cost of Goods Sold................................................................................................................. 442 10 Investments in Noncurrent Operating Assets--Acquisition ......................................................................... 540 11 Investments in Noncurrent Operating Assets--Utilization and Retirement................................................... 610 · PART THREE: ADDITIONAL ACTIVITIES OF A BUSINESS 12 Debt Financing 676 13 Equity Financing......................................................................................................................................... 746 14 Investments in Debt and Equity Securities................................................................................................ 822 15 Leases....................................................................................................................................................... 890 16 Income Taxes ............................................................................................................................................. 952 17 Employee Compensation--Payroll, Pensions, and Other Compensation Issues 1004 · PART FOUR: OTHER DIMENSIONS OF FINANCIAL REPORTING 18 Earnings per Share .................................................................................................................................. 1072 19 Derivatives, Contingencies, Business Segments, and Interim Reports ....................................................... 1116 20 Accounting Changes and Error Corrections............................................................................................. 1172 21 Statement of Cash Flows Revisited ........................................................................................................... 1218 22 Analysis of Financial Statements .............................................................................................................. 1268 Appendix: Index of References to APB and FASB Pronouncements.................................................................. A-1 Check Figures CF-1 Glossary ...................................................................................................................................................... G-1 Subject Index ................................................................................................................................................ I-1 Company Index.......................................................................................................................................... I-19