Libby2ce_Ch 06——北美会计原理.pptVIP

Financial Accounting Robert Libby, Patricia A. Libby, Daniel G. Short, George Kanaan, Maureen Gowing Chapter 6 The Disclosure Process Annual Reports For privately held companies, annual reports are simple documents that include: Four basic financial statements Related footnotes Report of independent accountants (auditor’s opinion) Annual Reports Annual Reports Summarized financial data Management Discussion and Analysis The four basic financial statements Notes Independent Accountant’s Report Recent stock price information Summaries of the unaudited quarterly financial data Lists