Financial reporting : an accounting revolution / William H. Beaver.
By: Beaver, William H
.
Material type:
BookSeries: Contemporary topics in accounting series: Publisher: Englewood Cliffs, N.J. : Prentice-Hall, c1989Edition: 2nd ed.Description: xviii, 204 p. : ill. ; 23 cm.ISBN: 0133169936.Subject(s): Accounting -- United States| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| General lending | MTU Bishopstown Library Lending | 657.3 (Browse shelf(Opens below)) | 1 | Available | 00019421 |
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Enhanced descriptions from Syndetics:
Oriented toward concepts rather than procedures and based on materials which have appeared in previous publications with a major portion taken from the author's experiences. Reflects the author's perspective on the financial reporting environment and based upon two major sources of experience, research and institutional. The third edition of Financial Reporting: An Accounting Revolution has been revised to include the Feltham-Ohlson framework and a discussion of key features of financial reporting. It acknowledges recent research incorporating balance sheet as well as earnings variables. It also reflects recent empirical research that adopts a balance sheet perspective. An essential reference for all financial professionals, including analysts, regulators, and managers.
Includes bibliographical references and index.
The revolution -- Information -- Earnings under certainty -- Earnings under uncertainty -- The evidence -- Market efficiency -- Regulation.
Table of contents provided by Syndetics
- 1 The Revolution
- 2 Information
- 3 Certainty
- 4 Uncertainty
- 5 The Evidence
- 6 Market Efficiency
- 7 Regulation
- Index