Corporate financial reporting and analysis : text and cases
著者
書誌事項
Corporate financial reporting and analysis : text and cases
Irwin/McGraw-Hill, c1998
4th ed
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内容説明・目次
内容説明
This text/ case book is based on the very successful Analysis of Corporate Financial Reports second-year MBA course taught at Harvard's Graduate School of Business Administration. This text supports the assumption that success in the business world as a manager, investor, creditor, or public accountant requires an understanding of the interplay between a company's corporate strategy and its corporate financial reporting policies and practices. This book shows financial statement users how to analyze financial reports so as to identify the economic realities of the reporting corporation by providing the reader with:1. an understanding of current financial reporting practices; 2. the ways in which corporate financial statements influence our economic system; 3. consequences of corporate financial data for those who depend on their credibility;4. the methods by which statement users interpret data contained in financial reports.
目次
PART I: CORPORATE REPORTING AND ANALYSIS ENVIRONMENTChapter 1. IntroductionPART II: CORPORATE REPORTING FUNDAMENTALSChapter 2. Basic Accounting ConceptsChapter 3. Primary Financial StatementsChapter 4. Intercorporate Equity InvestmentsChapter 5. Statement of Cash FlowsPART III: ROLE OF CERTIFIED PUBLIC ACCOUNTANTS' OPINION IN CORPORATE REPORTING & ANALYSISChapter 6. Independent Auditor's ReportPART IV: BASIC FINANCIAL STATEMENT ANALYSIS TECHNIQUESChapter 7. Financial Statement AnalysisChapter 8. Quality of Earnings AnalysisChapter 9. Growth Rate AnalysisPART V: RECOGNITION MEASUREMENT AND ANALYSIS OF INCOMEChapter 10. Revenue RecognitionChapter 11. Extraordinary and Unusual Items, Discontinued Operations and Accounting ChangesChapter 12. Basic and Diluted Earnings Per SharePART VI: ASSET AND EXPENSE REPORTING AND ANALYSISChapter 13. Income TaxesChapter 14. Long-Lived Fixed AssetsChapter 15. Changing PricesChapter 16. Intangible AssetsChapter 17. InventoryChapter 18. Business CombinationsPART VII: LONG-TERM FINANCIAL COMMITMENT REPORTING AND ANALYSISChapter 19. Financial InstrumentsChapter 20. LeasesChapter 21. Retiree BenefitsPART VIII: STOCKHOLDERS' EQUITY REPORTING AND ANALYSISChapter 22. Stockholders' EquityPART IX: SPECIAL REPORTING AND ANALYSIS PROBLEMSChapter 23. Foreign ActivitiesChapter 24. Disaggregated DisclosuresChapter 25. Interim Period ReportsChapter 26. ContingenciesChapter 27. International Accounting Standards and Transnational Financial Analysis
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