Index
A
account forecasting alternatives, 82
accounting dilemmas. See also financial reporting
assessing economic reality, 183-184
asset capitalization policy
overview, 196
R&D (research and development) costs, 197
balance sheets
asset capitalization policy, 196-199
asset revaluation policy, 199-200
off-balance-sheet debt, 200-205
CFFO (cash flow from operating activities), 205-206
income statements, 185
inventory costing policy, 190-193
recurring and nonrecurring events, 185-186
revenue recognition policy, 186-189
acquisition accounting, 214-218
acquisitions. See M&As (mergers and acquisitions)
adjusted present value model. See APV (adjusted present ...
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