Financial Reporting: An Accounting Revolution (3rd Edition)

Financial Reporting: An Accounting Revolution (3rd Edition)

<P> <B> </B> Oriented toward concepts rather than procedures and based on materials which have appeared in previous publications with a major portion taken from the author's experiences. <B> </B> Reflects the author's perspective on the financial reporting environment and based upon two major sources of experience, research and institutional. The third edition of <I>Financial Reporting: An Accounting Revolution</I> has been revised to include the Feltham-Ohlson framework and a discussion of key features of financial reporting. It acknowledges recent research incorporating balance sheet as well as earnings variables. It also reflects recent empirical research that adopts a balance sheet perspective. <B> </B> An essential reference for all financial professionals, including analysts, regulators, and managers. </P>