Lecture International financial statement analysis: Chapter 4 - CFA Institute
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Chapter 4 - Understanding income statements. This chapter describe the components of the income statement and alternative presentation formats of that statement; describe general principles of revenue recognition and accrual accounting, specific revenue recognition applications (including accounting for long-term contracts, installment sales, barter transactions, gross and net reporting of revenue), and implications of revenue recognition principles for financial analysis;...
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Lecture International financial statement analysis: Chapter 4 - CFA Institute
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Lecture International financial statement analysis: Chapter 4 - CFA Institute
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