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1、rrev10866_fm_i-xxiv.inddPagei12/7/1011:24AMuser-f494ev10866_fm_i-xxiv.inddPagei12/7/1011:24AMuser-f4942207/MHBR195/rev10866_disk1of1/0078110866/rev10866_pagefiles:07/MHBR195/rev10866_disk1of1/0078110866/rev10866_pagefiles:FINANCIALREPORTINGth&ANALYSIS5EDITIONLawrenceR
2、evsineLateofNorthwesternUniversityDanielW.CollinsHenry B.TippieResearchChairinAccountingTippieCollegeofBusinessTheUniversityofIowaW.BruceJohnsonSidney G.WinterProfessorofAccountingTippieCollegeofBusinessTheUniversityofIowaH.FredMittelstaedtDeloitteFoundationProfessoro
3、fAccountancyMendozaCollegeofBusinessUniversityofNotreDamerrev10866_fm_i-xxiv.inddPageii30/11/102:11PMF-497ev10866_fm_i-xxiv.inddPageii30/11/102:11PMF-4972207/MHBR195/rev10866_disk1of1/0078110866/rev10866_pagefiles:07/MHBR195/rev10866_disk1of1/0078110866/rev10866_pagef
4、iles:FINANCIALREPORTING&ANALYSISPublishedbyMcGraw-Hill/Irwin,abusinessunitofTheMcGraw-HillCompanies,Inc.,1221AvenueoftheAmericas,NewYork,NY,10020.Copyright©2012,2009,2005,2002,1999byTheMcGraw-HillCompanies,Inc.Allrightsreserved.Nopartofthispublicationmaybereproducedor
5、distributedinanyformorbyanymeans,orstoredinadatabaseorretrievalsystem,withoutthepriorwrittenconsentofTheMcGraw-HillCompanies,Inc.,including,butnotlimitedto,inanynetworkorotherelectronicstorageortransmission,orbroadcastfordistancelearning.Someancillaries,includingelect
6、ronicandprintcomponents,maynotbeavailabletocustomersoutsidetheUnitedStates.Thisbookisprintedonacid-freepaper.1234567890QDB/QDB10987654321ISBN978-0-07-811086-3MHID0-07-811086-6Vicepresidentandeditor-in-chief: Brent GordonEditorialdirector: Stewart MattsonPublisher: Tim
7、 VertovecSeniorsponsoringeditor: Dana L. WooExecutivedirectorofdevelopment: Ann TorbertSeniordevelopmenteditor: Daryl HorrocksVicepresidentanddirectorofmarketing: Robin J. ZwettlerMarketingmanager: Michelle HeasterVicepresidentofediting,design,andproduction: Sesha Bol
8、isettySeniorprojectmanager: Diane L. NowaczykSeniorbuyer: Carol A. BielskiLeaddesigner: Matthew BaldwinSeniormediaprojectman
