Financial Reporting and the Evaluation of Solvency

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 credit analysis creditors current assets current liabilities current or noncurrent current ratio current-noncurrent classification disclosed disclosure dividends effect equity evaluating a company's evaluating solvency example financial analysts financial flexibility financial position financial ratios financial reporting financial statement users financing activities financing liabilities fixed assets flow statements funds statement Huizingh income statement inventories investing activities Journal of Accountancy long-term long-term assets marketable securities measure ments operating cycle plant and equipment profit directed activities provided by operations receipts and payments recommended retained earnings sources statement of cash statement of changes statement of financing term total assets York