http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
financial accounting, reporting, and analysis
Introduction 1: Financial reporting & accounting Financial reporting in context 2: The financial reporting system 3: Corporate governance, sustainability, & ethics 4: Published financial statements of companies 5: Interpretation of financial statements Income statement reporting issues 6: Reporting performance 7: Revenue 8: Earnings per share 9: Taxation Statement of financial position reporting issues 10: Property, plant, & equipment 11: Intangible assets 12: Current assets 13: Liabilities 14: Leasing Consolidated financial statements 15: Subsidiaries 16: Associates, joint arrangements, & statements of cash flow statements Conclusion 17: Interpretation of Financial Statements: revisited