Table of Contents
About the Author vii
What This Book Will Do for You ix
Part I The Financial Statements 1
One Financial Statements Presentation 3
Two Operating Segments 27
Three Earnings per Share 37
Four Interim Financial Reporting 49
Five Related Party Disclosures 59
Six Subsequent Events 63
Part II Assets, Liabilities, and Equity 67
Seven Receivables 69
Eight Investments–Debt and Equity Securities 79
Nine Investments–Equity Method and Cost Method 91
Ten Inventory 99
Eleven Other Assets and Deferred Costs 111
Twelve Property, Plant, and Equipment 119
Thirteen Intangible Assets 133
Fourteen Asset Retirement and Environmental Obligations 151
Fifteen Contingencies 163
Sixteen Debt 167
Seventeen Equity 183
Part III Revenue and Expenses 193
Eighteen Revenue Recognition 195
Nineteen Employee Benefits and Benefit Plans 217
Twenty Stock Compensation 235
Twenty-One Other Expenses 257
Twenty-Two Research and Development Expenses 265
Twenty-Three Income Taxes 269
Part IV Special Transactions 289
Twenty-Four Accounting Changes and Error Corrections 291
Twenty-Five Business Combinations 299
Twenty-Six Derivatives 315
Twenty-Seven Fair Value 329
Twenty-Eight Foreign Currency Matters 341
Twenty-Nine Interest 353
Thirty Leases 363
Thirty-One Nonmonetary Transactions 385
Thirty-Two Not-for-Profit Entities 393
Index 411
