STEVEN M. BRAGG, CPA, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte. He is the author of over forty books primarily targeted toward controllers and their needs. Bragg received a master's degree in finance from Bentley College, an MBA from Babson College, and a bachelor's degree in economics from the University of Maine.
About the Author.
What This Book Will Do for You.
PART I THE FINANCIAL STATEMENTS.
One Financial Statements Presentation.
Two Operating Segments.
Three Earnings per Share.
Four Interim Financial Reporting.
Five Related Party Disclosures.
Six Subsequent Events.
PART II ASSETS, LIABILITIES, AND EQUITY.
Eight Investments–Debt and Equity Securities.
Nine Investments–Equity Method and Cost Method.
Eleven Other Assets and Deferred Costs.
Twelve Property, Plant, and Equipment.
Thirteen Intangible Assets.
Fourteen Asset Retirement and Environmental Obligations.
PART III REVENUE AND EXPENSES.
Eighteen Revenue Recognition.
Nineteen Employee Benefits and Benefit Plans.
Twenty Stock Compensation.
Twenty-One Other Expenses.
Twenty-Two Research and Development Expenses.
Twenty-Three Income Taxes.
PART IV SPECIAL TRANSACTIONS.
Twenty-Four Accounting Changes and Error Corrections.
Twenty-Five Business Combinations.
Twenty-Seven Fair Value.
Twenty-Eight Foreign Currency Matters.
Thirty-One Nonmonetary Transactions.
Thirty-Two Not-for-Profit Entities.