1 Financial Reporting and Accounting Standards
2 Conceptual Framework for Financial Reporting
3 The Accounting Information System
4 Income Statement and Related Information
5 Statement of Financial Position and Statement of Cash Flows
6 Accounting and the Time Value of Money
7 Cash and Receivables
8 Valuation of Inventories: A Cost-Basis Approach
9 Inventories: Additional Valuation Issues
10 Acquisition and Disposition of Property, Plant, and Equipment
11 Depreciation, Impairments, and Depletion
12 Intangible Assets
13 Current Liabilities, Provisions, and Contingencies
14 Non-Current Liabilities
15 Equity
16 Dilutive Securities and Earnings per Share
17 Investments
18 Revenue Recognition
19 Accounting for Income Taxes
20 Accounting for Pensions and Postretirement Benefits
21 Accounting for Leases
22 Accounting Changes and Error Analysis
23 Statement of Cash Flows
24 Presentation and Disclosure in Financial Reporting
Appendix A Specimen Financial Statements: Marks an...d Spencer Group plc
Appendix B Specimen Financial Statements: adidas AG
Appendix C Specimen Financial Statements: Puma Group
Jerry J. Weygandt [Àú]
Jerry J. Weygandt is an Arthur Andersen professor of accounting at the University of Wisconsin-Madison receiving the Wisconsin Institute of CPAs Outstanding Educator's Award and Lifetime Achievement Award as well as the 2001 American Accounting Association's Outstanding Accounting Educator Award. He has served on the FASB task force that examined the reporting issues related to accounting for income taxes. Articles by Professor Weygandt have appeared in the Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Accountancy, and other academic and professional journals.