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About the Authors
Chapter 1: An Introduction to Financial Statements
The three principal financial statements
Other items in the annual report
Generally Accepted Accounting Principles: the rules of the game
The barriers to understanding financial statements
Key lessons from the chapter
Key terms and concepts from the chapter
Chapter 2: The Balance Sheet and Income Statement
A further look at the balance sheet
A further look at the income statement
Other things you should know about the balance sheet and the income statement
Appendix 2.1 The mechanics of financial accounting: the double-entry system
The accounting process in practice
Key terms and concepts from the appendix
Key lessons from the appendix
Chapter 3: A Brief Overview of GAAP and IFRS: the Framework for Financial Accounting
The core principles of GAAP and IFRS
The key characteristics of financial information
The key assumptions of financial information
The future of financial reporting
Chapter 4: Revenue Recognition
Definition: what is revenue?
When does revenue recognition occur?
Revenue recognition: the journal entries
More on long-term contracts
Revenue recognition: ...