作者：Lawrence Revsine,Daniel W. Collins ,W. Bruce Johnson 等，目录如下：

Chapter 1 The Economic and Institutional Setting for Financial Reporting 1
Chapter 2 Accrual Accounting and Income Determination 53
Chapter 3 Additional Topics in Income Determination 123
Chapter 4 Structure of the Balance Sheet and Statement of Cash Flows 187
Chapter 5 Essentials of Financial Statement Analysis 239
Chapter 6 The Role of Financial Information in Valuation and Credit Risk Assessment 309
Chapter 7 The Role of Financial Information in Contracting 371
Chapter 8 Receivables 417
Chapter 9 Inventories 469
Chapter 10 Long-Lived Assets 545
Chapter 11 Financial Instruments as Liabilities 601
Chapter 12 Financial Reporting for Leases 687
Chapter 13 Income Tax Reporting 745
Chapter 14 Pensions and Postretirement Benefits 825
Chapter 15 Financial Reporting for Owners’ Equity 889
Chapter 16 Intercorporate Equity Investments 953
Chapter 17 Statement of Cash Flows 1031
Appendix  Time Value of Money 1093
Index 1103