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Institutions and Issues
The Development of Corporate Reporting Practices
Uses of Financial Data
22 other sections not shown
accepted accounting principles accounting practices Accounting Principles Board Accounting Research accounts receivable adjustments allocation amortized amount annual applied assume audit auditor bad debt balance sheet basis bonds book value business combinations carrying value cash changes charges common stock equivalents company's computation consolidated convertible securities corporate current assets deducted deferred tax depreciation determined disclosed disclosure discount dividends earnings per share earnings-per-share effect entries equity method estimated example exchange extraordinary items financial reporting financial statements fixed assets future goodwill included income statement income tax increase intangible assets inventory investment investors issued lease Lifo long-term debt market price market value ment number of shares Opinion options past service cost payable payment pension cost percent presented price-level prior periods profit provision Public Accountants purchase ratio recognized recorded restatement retained earnings revenues securities stockholders subsidiary tax expense tax purposes tion transactions treasury stock