Includes index.

Contents: Corporate financial reporting and analysis environment : Introduction -- Corporate financial reporting fundamentals : Basic accounting concepts -- Primary financial statements -- Intercorporate equity investments -- Statement of cash flows -- Role of certified public accountant's opinion in corporate reporting and analysis: Independent auditor's report -- Basic financial statement analysis techniques: Financial statement analysis -- Quality of earnings analysis -- Growth rate analysis -- Measurement and analysis of income: Revenue recognition -- Extraordinary and unusual items discontinued operations and accounting changes: Basic and diluted eranings per share -- Asset and expense reporting and analysis: Income taxes -- Long-lived fixed assets -- Changing prices -- Intangible assets -- Inventory -- Business combinations -- Long-term financial commitment reporting and analysis: Financial instruments -- Leases -- Retire benefits -- Stockholders' equity reporting and analysis: Stockholders' equity -- Special reporting and analysis issues: Foreign activities -- Disaggregated business disclosure -- Interim period reports -- Contingencies -- International accounting standards and transnational financial analysis -- Appendix.