By Charles H. Gibson

ISBN-10: 0324023537

ISBN-13: 9780324023534

The commonly revised eighth version completely consists of readers with monetary Statements through the use of real-world examples. The emphasis is at the research and interpretation of the outcome of economic reporting and fiscal statements.

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Additional info for Financial Reporting and Analysis: Using Financial Accounting Information 8th Edition

Sample text

In addition to the company’s primary financial statements, the Form 10-K must include the following: 1. 2. 3. 4. 5. Information on the market for holders of common stock and related securities, including high and low sales price, frequency and amount of dividends, and number of shares. Five-year summary of selected financial data, including net sales or operating revenues, income from continuing operations, total assets, long-term obligations, redeemable preferred stock, and cash dividends per share.

B. In what year were the recoveries recorded? c. Comment on the embezzlement losses and recoveries in terms of revenue recognition and recording of embezzlement losses. Cash Basis—Accrual Basis? 1994 Annual Report—Dibrell Brothers Inc. Note F—Employee Benefits (in Part) Postretirement Health and Life Insurance Benefits Effective July 1, 1992, the Company adopted Statement of Financial Accounting Standards, No. S. operations. Employees retiring from the Company on or after attaining age 55 who have rendered at least ten years of service to the Company are eligible for postretirement health care coverage.

In our opinion, the financial statements referred to above present fairly, in all material respects, the consolidated financial position of Toys “R” Us, Inc. and subsidiaries at January 30, 1999 and January 31, 1998, and the consolidated results of their operations and their cash flows for each of the three years in the period ended January 30, 1999, in conformity with generally accepted accounting principles. Ernst & Young LLP New York, New York March 10, 1999 46 Introduction to Financial Statements and Other Financial Reporting Topics 46 Chapter 2 Introduction to Financial Statements and Other Financial Reporting Topics When examining financial statements, review the independent auditor’s report.

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Financial Reporting and Analysis: Using Financial Accounting Information 8th Edition by Charles H. Gibson


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