Updates 1994-<1995 > prepared by Frank C. Minter.

Includes the following updates with cumulative index: 1990, 1994, 1995.

Includes bibliography and index.

The role of financial information -- Conceptual framework for accounting and reporting -- Basic financial statements -- Financial disclosure -- The role of auditors and auditing standards -- The audit committee -- Performing the audit -- Internal control -- Audit sampling -- Auditing in an EDP environment -- Auditors' reports -- Cash, investments, and payables -- Revenue and receivables -- Inventories and cost of sales -- Plant, equipment, and other assets -- Pensions and other employee benefits -- Income taxes -- Debt and interest -- Leases -- Equity capital and earnings per share -- Financial instruments and transactions -- Foreign currency -- Business combinations, takeovers, and buyouts -- Consolidation and the equity method -- Related party transactions -- Uncertainties -- Prospective and pro forma financial information -- Bankruptcy, reorganization, and restructuring -- Retail industry -- Health care -- Governmental units -- Not-for-profit organizations -- Telecommunications, utilities, and transportation -- Natural resources -- Real estate -- Construction contractors -- Government contracting -- Media and entertainment -- Smaller and emerging businesses -- Commercial banking -- Thrift industry -- Securities and commodities broker/dealers -- Insurance companies -- Other financial institutions -- The accounting profession -- Financial accounting standards board -- Securities and Exchange Commission -- Internal Revenue Service -- Accounting, auditing, and the law -- Professional research.

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