- 作 者：Loren A.Nikolai John D.Bazley著 赖红宁（暨南大学）改编
- 出 版 社：高等教育出版社
- 出版年份：2005
- ISBN：
- 标注页数：650 页
- PDF页数：665 页
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PART 1 Financial Reporting: Concepts, Financial Statements, and Related Disclosures 2
1 The Environment of Financial Reporting 2
2 Financial Reporting: Its Conceptual Framework 18
3 The Balance Sheet and the Statement of Changes in Stockholders’ Equity 39
4 The Income Statement and Statement of Cash Flows 72
5 Additional Aspects of Financial Reporting and Financial Analysis 123
PART 2 Financial Reporting: Asset Measurement and Income Determination 170
6 Cash and Receivables 170
7 Inventories: Cost Measurement and Flow Assumptions 211
8 Inventories: Special Valuation Issues 242
9 Property, Plant, and Equipment: Acquisition and Disposal 272
10 Depreciation and Depletion 305
11 Intangibles 336
PART 3 Financial Reporting: Valuation of Liabilities and Investments 364
12 Current Liabilities and Contingencies 364
13 Long-Term Liabilities and Receivables 394
14 Investments 429
PART 4 Financial Reporting: Stockholders’ Equity 464
15 Contributed Capital 464
16 Earnings Per Share and Retained Earnings 487
PART 5 Financial Reporting: Special Topics 534
17 Income Recognition and Measurement of Net Assets 534
18 The Statement of Cash Flows 574
19 Accounting Changes and Errors 620