| Loren A．Nikolai，博士、注册会计师，美国密苏里州立大学哥伦比亚分校会计学教授，曾担任美国会计学院联盟（FSA）主席，美国会计学会（AAA）教育分会主任。尼古拉教授先后执教于威斯康星州立大学、北卡罗来纳州立大学，因教学成绩突出而多次获杰出教学奖。 JohnD．Bazley，博士、注册会计师，美国丹佛大学Daniels商学院会计学教授，多次获杰出教学奖。 改编及审校者简介 赖红宁，暨南大学管理学院会计系副教授，专业方向：西方财务会计、西方财务管理及国际会计。 王立彦，博士，北京大学光华管理学院教授、博士生导师，北京大学国际会计与财务研究中心主任，学术期刊《经济科学》副主编，《中国会计评论》主编，中国审计学会学术委员会委员。近年来的学术和专业研究重心集中在：会计信息与价值分析、海外上市与双重财务报告、公司治理与内部控制、成本管理控制、企业及管理层业绩评价、环境核算与认证的财务效应等。 |
| Part 1 Financial Reporting: Concepts, Financial Statements, And Related Disclosures 1 The Environment Of Financial Reporting 2 Financial Reporting: Its Conceptual Framework 3 The Balance Sheet And The Statement Of Changes In Stockholders Equity 4 The Income Statement And Statement Of Cash Flows 5 Additional Aspects Of Financial Reporting And Financial Analysis Part 2 Financial Reporting: Asset Measurement And Income Determination 6 Cash And Receivables 7 Inventories: Cost Measurement And Flow Assumptions 8 Inventories: Special Valuation Issues 9 Property, Plant, And Equipment: Acquisition And Disposal 10 Depreciation And Depletion 11 Intangibles Part 3 Financial Reporting: Valuation Of Liabilities And Investments 12 Current Liabilities And Contingencies 13 Long-Term Liabilities And Receivables 14 Investments Part 4 Financial Reporting: Stockholders Equity 15 Contributed Capital 16 Earnings Per Share And Retained Earnings Part 5 Financial Reporting: Special Topics 17 Income Recognition And Measurement Of Net Assets 18 The Statement Of Cash Flows 19 Accounting Changes And Errors |
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