Fridson M., Alvarez F. Financial Statement Analysis

John Wiley & Sons, Inc., 2002. — 413 p.Reading between the Lines.
The Adversarial Nature of Financial Reporting 3
The Basic Financial Statements.
The Balance Sheet.
The Income Statement.
The Statement of Cash Flows.
A Closer Look at Profits.
What is Profit?
Revenue Recognition.
Expense Recognition.
The Applications and Limitations of EBITDA.
The Reliability of Disclosures and Audits.
Mergers-and-Acquisitions Accounting.
Profits in Pensions.
Forecasts and Security Analysis.
Forecasting Financial Statements.
Credit Analysis.
Equity Analysis.