http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Accounting and finance for lawyers in a nutshell
"This product provides a...summary of the relevant accounting areas from basic financial statements to complex earnings-per-share ratios and corporate finance and valuation. Learn how to recognize revenue, expenses, assets, and liabilities. It reviews accounting principles for many different areas, including acquisitions, investments, long-term debt, leases, stocks, and partnerships. It also discusses recent developments such as adoption of new requirements to place most operating leases on the lessee’s balance sheet, a new principles based approach to accounting for revenue, refinements in the accounting for stock options, and revised rules for applying the lower of cost or market rule to inventory."--
The basic financial statements -- The accounting process -- Generally accepted accounting principles -- Recognition of revenues and expenses -- Current assets and liabilities -- Accounting for inventories -- Property, plant, and equipment and depreciation -- Intangible assets -- Accounting for investments -- Accounting for long term debt -- Accounting for leases -- Accounting for other long term liabilities -- Accounting for stock and stockholders' equity -- Partnership accounting -- Accounting for business combinations -- Earnings per share and financial ratios -- Special reporting issues -- Corporate finance : valuation -- International accounting issues -- Appendix. Time value of money.