000			02833nam a22002657a 4500
008			240430b |||||||| |||| 00| 0 eng d
020			_a9781119494577
040			_cTBS
041			_aeng
050			_aHF5681.B2 _bY68 2019
100			_aYoung, S. David _d1955- _923408 _eauthor
245			_aCorporate financial reporting and analysis _b: a global perspective _c/ S. David Young and Jacob Cohen.
250			_aFourth edition ; _bRevised edition.
260			_aHoboken, NJ : John Wiley & Sons, 2019.
300			_axiv, 354 pages : charts, tables(black and white) ; 25 cm.
504			_aIncludes index.
505			_a1. An introduction to financial statements — 2. The balance sheet and income statement — 3. A brief overview of GAAP and IFRS : the framework for financial accounting — 4. Revenue recognition — 5. The statement of cash flows — 6. Financial statement analysis — 7. Business valuation and financial statement analysis — 8. Accounting for receivables and bad debts — 9. Accounting for inventory — 10. Accounting for property, plant and equipment — 11. Leases and off-balance-sheet debt — 12. Accounting for bonds — 13. Provisions and contingencies — 14. Accounting for pensions — 15. Accounting for income tax — 16. Accounting for shareholder’s equity — 17. Investments — 18. Accounting for mergers and acquisitions — Appendix — Index.
520			_aCorporate Financial Reporting Analysis combines comprehensive coverage and a rigorous approach to modern financial reporting with a readable and accessible style. Merging traditional principles of corporate finance and accepted reporting practices with current models enable the reader to develop essential interpretation and analysis skills, while the emphasis on real-world practicality and methodology provides seamless coverage of both GAAP and IFRS requirements for enhanced global relevance. Two decades of classroom testing among INSEAD MBA students has honed this text to provide the clearest, most comprehensive model for financial statement interpretation and analysis; a concise, logically organized pedagogical framework includes problems, discussion questions, and real-world case studies that illustrate applications and current practices, and in-depth examination of key topics clarifies complex concepts and builds professional intuition. With insightful coverage of revenue recognition, inventory accounting, receivables, long-term assets, M&A, income taxes, and other principle topics, this book provides both education and ongoing reference for MBA students.
650		0	_aFinancial statements _92479
650		0	_aCorporations _xAccounting _92106
650		0	_aCorporation reports _93827
700			_aCohen, Jacob _d1973- _95705 _eauthor
700			_aBens, Daniel A. _923409 _eauthor
942			_2lcc
999			_c4075 _d4075