v. 1. Financial accounting and general topics: -- Framework of financial accounting concepts and standards / Reed K. Storey -- Financial accounting regulations and organizations / Joseph V. Carcello -- SEC reporting requirements / Debra J. MacLaughlin, Wendy Hambleton -- Earnings management ; Forgetting our duties to the users of financial reports: the lesson of Enron / Paul Rosenfield -- Management discussion and analysis / Stephen Bryan -- Global accounting and auditing / Richard C. Jones -- Financial statements: form and content / Jan R. Williams -- Income statement presentation and earnings per share / Juan Aguerrebere, Jr. -- Accounting for business combinations / Paul Pacter -- Consolidation, translation, and the equity method / Steven Rubin -- Statement of cash flows / Judith Weiss -- Interim financial statements / Anthony J. Mottola -- Analysing financial statements / Gerald I. White, Ashwinpaul C. Sondhi -- Price-change reporting / Paul Rosenfield -- Cash and investments / Luis E. Cabrera -- Revenues and receivables / Alan S. Glazer -- Inventory / Richard R. Jones -- Property, plant, equipment, and depreciation / Richard H. Moseley -- Goodwill and other intangible assets / Lailani Moody -- Leases / James R. Adler -- Accounting for income taxes / E. Raymond Simpson -- Liabilities / Frederick Gill -- Derivatives and hedge accounting / Robert L. Royall, Francine Mellors -- Shareholders' equity / Martin Benis -- Auditing standards and audit reports / Dan M. Guy, Alan J. Winters