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Financial reporting and the evaluation of solvency

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American Institute of Certified Public Accountants, 1978 - Business & Economics - 153 pages

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Contents

The Evaluation of Solvency
11
Historical Development of Balance Sheet
25
Evolution of Classification in American Practice
30
Copyright

8 other sections not shown

Common terms and phrases

Accounting Principles Board Accounting Research AICPA amount Anson Herrick APB Opinion Arthur Andersen Arthur Stone assets and liabilities balance sheet classification bankers basic bulletin capital structure cash flow cash flow statements cash provided changes in financial chapter circulating capital classified as current company's solvency concept of funds converted into cash credit analysis creditors current assets current liabilities current or noncurrent current-noncurrent classification disclosed disclosure dividends effect equity evaluating a company's evaluating solvency example financial analysts financial flexibility financial position financial reporting financial statement users financing activities financing liabilities fixed assets flow statements funds statement future cash receipts Huizingh income statement inventories investing activities Journal of Accountancy long-term long-term assets marketable securities measure ments operating cycle Perry Mason plant and equipment provided by operations receipts and payments recommended retained earnings sources statement of cash statement of changes statement of financing term tion total assets York

Bibliographic information

QR code for Financial reporting and the evaluation of solvency
TitleFinancial reporting and the evaluation of solvency
Volume 3 of Accounting research monograph
Volume 3 of Accounting Research Monograph. American Institute of Certified Public Accountants
Financial Reporting and the Evaluation of Solvency, Loyd Curtis Heath
AuthorsLoyd Curtis Heath, American Institute of Certified Public Accountants
PublisherAmerican Institute of Certified Public Accountants, 1978
Original fromthe University of Michigan
Digitized5 Nov 2010
Length153 pages
Subjects ›  › 

Accounting
Business & Economics / Accounting / Financial
Business & Economics / Accounting / General
Financial statements
Funds-flow statements
Profit
  
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