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The Social Setting of Financial Reporting
Quality of Earnings Accrual Accounting and Income Determination
Revenues and Expenses
62 other sections not shown
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accounts receivable accrual accrued adjustments amortization amount analysts annual balance sheet benefit bonds book value Canada Canadian capital lease carrying value cash flow statement changes CICA Handbook common shares company's compensation computed contract Corporation customers December 31 deferred difference disclosure discount dividends DR Cash employees Enron equipment equity estimated example Exhibit fair value FIFO financial reporting financial statements firms future income tax GAAP gain gross profit hedge included income statement income tax income tax expense increase interest expense interest rate inventory investment investors issued January journal entry liability LIFO loan long-term debt loss market value method million NOPAT operating cash flows operating lease payments pension expense pension plan period plan assets pre-tax present value production purchase quality of earnings ratio recognized recorded Required revenue recognition Section selling shareholders sold stock options tax asset tax expense tax rate transaction valuation