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CASH AND CASH EQUIVALENTS 1. Bank reconciliation: Adjustments from bank balance: Deposits in transit, outstanding checks. Adjustments from book balance: Deposits not recorded, not sufficient
Interim Financial Reporting APB Opinion 28, May 1973 “Interim Financial Reporting” Accounting principles Accounting principles for interim reports should be –> same as those for
Earnings per Share SFAS 128, February 1997 “Earnings per Share” Earnings per Share (EPS) 1. Basic Earnings per Share 2. Diluted Earnings per Share Basic
Accounting Changes and Error Corrections SFAS 154, May 2005 “Accounting Changes and Error Corrections – a replacement of APB Opinion No. 20 and FASB Statement
Statement of Cash Flows SFAS 95, November 1987 “Statement of Cash Flows” SFAS 102, February 1989 “Statement of Cash Flows – Exemption of Certain Enterprises