Dyckman, Thomas creator Davies, Charles J. Dukes, Roland E. text xxu Boston McGraw Hill 2001 5th ed. monographic eng

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xxiv, 1321 + various pagings : ill. ; 27.4 cm Contents : The Environment of accounting -- The FASB's conceptual framework of accounting -- The Accounting information processing system -- The Income statement and the retained earnings statement -- The Balance sheet and the statement of cash flows -- Concepts of future and present value -- Revenue and expense recognition -- Cash and receivables -- Basic valuation methods -- Operational assests: depreciation and impairment -- Intangible assets and natural resources -- Investments in debt and equity -- Short-term liabilities -- Long-term liabilities -- Accounting for leases -- Accounting for pensions and other postemployment benefits -- Accounting for income taxes -- Corporations: contributed capital -- Corporations: retained earnings and stock options -- Earnings per share -- Statement of cash flows -- Accounting changes and error corrections -- Special topics: disclosures, segment reporting and interim reporting. Thomas R. Dyckman, Charles J. Davies and Roland E. Dukes. Includes index. Accounting HF5635.D985 0071181121 120531 20210414113952.0