Sound Investing, Chapter 18 - Significant Accounting Policies and Changes in Them
This chapter comes from a book written by financial accounting expert Kate Mooney. Sound Investing provides you with the expertise to recognize signs of trouble or fraudulent reporting in a company's financial statements. Using recent scandals as examples, it offers clear direction on locating specifics in financial statements as well as the notes, SEC filings, and the annual report that signal possible trouble and presents action steps to take when warning signs appear.
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accounting principle affect previously reported Allowance for Doubtful annual report bad debts business segment Cash Flows change in accounting Changing Accounting Methods choices Companies change consolidated net revenue Consolidated Statements cost of sales credit risk model critical accounting policies current year presentation customer’s default probabilities deferred revenue disclosures about accounting doubtful accounts earnings from operations effect ended October 31 estimates fair value financial reporting financial statements fiscal year ended fraud Hewlett-Packard HP has revised HP’s Consolidated impact HP’s included information about accounting investors Kate Mooney MD&A operating expenses operating results order to conform period presented POLICIES AND CHANGES portfolio Prior period prior year amounts provision of SFAS realignments Reclassifications and Segment reported results require companies Required accounting changes restated results of operations revised the presentation rules Segment Reorganization Share-Based SIGNIFICANT ACCOUNTING POLICIES Statements of Cash stock options stock-based compensation expense third-party credit risk transition method weighted average