Test Bank for Financial Reporting and Analysis, 8th Edition, Lawrence Revsine, Daniel Collins, Bruce Johnson, Fred Mittelstaedt Leonard Soffer

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Product details:

• ISBN-10 ‏ : ‎ 1260247848
• ISBN-13 ‏ : ‎ 978-1260247848
• Author:  Lawrence Revsine; Daniel Collins; Bruce Johnson

Revsine’s Financial Reporting & Analysis 8th edition is fully updated for new FASB/GAAP standards in Leases and Revenue Recognition, as well as for the Tax Cuts and Jobs Act (TCJA). Updates are also included in Connect, the premier digital teaching and learning tool that allows instructors to assign and assess course material.

Financial Reporting & Analysis (FR&A) by Revsine/Collins/Johnson/Mittelstaedt/Soffer emphasizes both the process of financial reporting and the analysis of financial statements. This book employs a true “user” perspective by discussing the contracting and decision implications of accounting, helping readers understand why accounting choices are so important and to whom they matter. Revsine, Collins, Johnson, Mittelstaedt, and Soffer train their readers to be good financial detectives by enabling them to read, use, and interpret the statements. Most importantly, FR&A helps students develop critical-thinking skills and understand how and why managers can utilize the flexibility in GAAP to adapt the numbers for their own purposes.  

Table of Contents

Chapter 1: The Economic and Institutional Setting for Financial Reporting
Chapter 2: Accrual Accounting and Income Determination
Chapter 3: Revenue Recognition
Chapter 4: Structure of the Balance Sheet and Statement of Cash Flows
Chapter 5: Accounting Changes and Restatements, Financial Statement Notes, and Non-GAAP Metrics
Chapter 6: Essentials of Financial Statement Analysis
Chapter 7: The Role of Financial Information in Valuation and Credit Risk Assessment
Chapter 8: The Role of Financial Information in Contracting
Chapter 9: Receivables
Chapter 10: Inventories
Chapter 11: Long-Lived Assets
Chapter 12:Financial Instruments and Liabilities
Chapter 13: Financial Reporting for Leases
Chapter 14: Income Tax Reporting
Chapter 15: Pensions and Postretirement Benefits
Chapter 16: Financial Reporting for Owners’ Equity
Chapter 17: Intercorporate Investments
Chapter 18: Accounting for Foreign Operations and Segment Reporting
Chapter 19: Derivatives and Hedging
Chapter 20: Statement of Cash Flows
Appendix A: Time Value of Money
Appendix B: U.S. GAAP and IFRS Authoritative Literature
Appendix C: Common Financial Ratios

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