Oriented toward concepts rather than procedures and based on materials which have appeared in previous publications with a major portion taken from the author's experiences. Reflects the author's perspective on the financial reporting environment and based upon two major sources of experience, research and institutional. The third edition of Financial Reporting: An Accounting Revolution has been revised to include the Feltham-Ohlson framework and a discussion of key features of financial reporting. It acknowledges recent research incorporating balance sheet as well as earnings variables. It also reflects recent empirical research that adopts a balance sheet perspective. An essential reference for all financial professionals, including analysts, regulators, and managers.
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Beaver of Stanford University
Appropriate for undergraduate or MBA courses in Financial Reporting, Financial Statement Analysis or Accounting Theory. Assumes knowledge of financial accounting. Focuses on concepts rather than procedures and is founded upon institutional knowledge of the financial reporting environment based on Beaver's experience as a member of the SEC Advisory Committee on Corporate Disclosure.
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