Test Bank for Financial Reporting and Analysis, 8th Edition, Lawrence Revsine, Daniel Collins, Bruce Johnson, Fred Mittelstaedt, Leonard Soffer,
Table of Contents
Chapter 1: The Economic and Institutional Setting for Financial Reporting
Chapter 2: Accrual Accounting and Income Determination
Chapter 3: Revenue Recognition
Chapter 4: Structure of the Balance Sheet and Statement of Cash Flows
Chapter 5: Accounting Changes and Restatements, Financial Statement Notes, and Non-GAAP Metrics
Chapter 6: Essentials of Financial Statement Analysis
Chapter 7: The Role of Financial Information in Valuation and Credit Risk Assessment
Chapter 8: The Role of Financial Information in Contracting
Chapter 9: Receivables
Chapter 10: Inventories
Chapter 11: Long-Lived Assets
Chapter 12:Financial Instruments and Liabilities
Chapter 13: Financial Reporting for Leases
Chapter 14: Income Tax Reporting
Chapter 15: Pensions and Postretirement Benefits
Chapter 16: Financial Reporting for Owners’ Equity
Chapter 17: Intercorporate Investments
Chapter 18: Accounting for Foreign Operations and Segment Reporting
Chapter 19: Derivatives and Hedging
Chapter 20: Statement of Cash Flows
Appendix A: Time Value of Money
Appendix B: U.S. GAAP and IFRS Authoritative Literature
Appendix C: Common Financial Ratios
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