[NOTE: Any basic accounting text should provide adequate information on the meaning and use of balance sheets, income statements, and cash flow statements.]
Restructuring and Managing the Enterprise in Transition
Washington, D.C.: The World Bank, 1998, Chapters 2-3.
Crum, Roy L., and Itzhak Goldberg
Focuses on transitioning economies. Describes balance sheet and its elements (assets, debt, and equity), income statement and its elements, measurements of earnings, depreciation, cash flow statements, accrual versus cash accounting, generally accepted accounting principles, impact of inflation, restating financial statements, and basic financial analysis of an enterprise.
Accounting for Infrastructure Regulation: An Introduction
Washington, D.C.: The World Bank, 2008, Chapters 3 and 5.
Rodriguez Pardina, Martin, Richard Schlirf Rapti, and Eric Groom