Financial statement analysis : a practitioner's guide
著者
書誌事項
Financial statement analysis : a practitioner's guide
（Wiley frontiers in finance）
J. Wiley, c1996
2nd ed
- : university ed
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注記
Bibliography: p. 311-313
Includes index
内容説明・目次
内容説明
Updated to reflect contemporary financial situations using current illustrative examples to address the complications that can arise when financial analysts attempt to apply textbook knowledge instead of real-world, forward-looking analysis. The text includes tips for maximizing accuracy of forecasts, and advises the reader on how to use healthy scepticism to reach sound conclusions through a structured approach to credit and equity evaluation Expanded coverage includes: accounting for mergers; country-to-country variations in accounting methods; revenue recognition; new techniques for analyzing credit risk; inventory accounting; the auditor's role; and an analysis of the politics of rule-making for financial reporting.
目次
- READING BETWEEN THE LINES
- The Adversarial Nature of Financial Reporting
- THE BASIC FINANCIAL STATEMENTS
- The Balance Sheet
- The Income Statement
- The Statement of Cash Flows
- FORECASTS, ANALYSIS, AND SPECIAL CASES
- Forecasting Financial Statements
- Credit Analysis
- Equity Analysis
- Special Categories of Issuers
- Glossary
- Bibliography
- Index.
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