01346nam a22001697a 4500008004100000020001800041050002200059100002000081245010700101250001200208260005300220300003500273500002000308505081100328700002101139700001601160190828b        xxu||||| |||| 00| 0 eng d  a9781408021132  aHF5686.C7 S76(3e)  aStolowy, Harve.  aFinancial accounting an reporting: a global perspective. /cHerv Solowy, Michel J. Lebas and Yuan Ding  a3rd ed.  aAndover:bSouth-Western Cengage Learning,c2010.  axxix, 786 p. :bill. ;c26 cm.  aIncludes index.  aContents: Part 1: Introduction to financial accounting: Accounting: the language of business -- Introduction to financial statements -- financial statements: interrelations and construction -- Accounting principles and end-of-period adjustments -- Part 2: Major accounting topics: Regulation of accounting and financial reporting -- Revenue recognition issues -- Tangible assets -- Intangible assets -- Inventories -- Financial instruments in the balance sheet and fair value accounting -- Shareholders' equity -- Liabilities and provisions -- Business combinations -- Statement of cash flows construction --  Part 3: Financial statement analysis: Balance sheet analysis -- Income statement analysis -- Statement of cash flows analysis and earnings quality -- Ratio analysis, financial analysis and beyond.  aLebas, Michel J.  aDing, Yuan.