In this chapter we will discuss the Balance Sheet and the Statement of Cash Flow. Whereas the P&L is mainly used by hotel managers as a management tool and a measure of financial performance, the ...

The Financial Accounting Standards Board issued a proposed accounting standards update that aims to improve the navigability of the disclosures that need to be provided for interim reporting periods.

The accounting principles work together, so any deviation from reporting requirements on one part of a company's financial statement could cause other parts to be incorrect. The same accounting ...

Srinivasan, Suraj, and V.G. Narayanan. "Financial Accounting Reading: Analyzing Financial Statements." Core Curriculum Readings Series. Boston: Harvard Business ...