Accounting
accrual versus modified accrual, 152–153
for governmental organizations, 149–151
for long-term intercorporate investments, 3–5
for nonprofits, 155–157
Accounting Standards Codification Topic 840 (ASC 840), 53
Accounting value, 15
Accrual versus modified accrual accounting, 152–153
Accumulated other comprehensive income, 76–77, 90
Activity/efficiency, 158–159
Activity ratios, 103
Adjusted debt-to-asset ratio, 62
Advertising expenses, 105
Agency fund, 151
Allied Crude Vegetable Oil Refining Company, 98–99
Altman, Edward, 125
Amortization, 77
Andersen, Arthur, 129
Annual deferred benefit expense, 72–76
Annual Retirement Benefit, 67n1
Balance Sheet, ...
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