Financial statement analysis : an international perspective
著者
書誌事項
Financial statement analysis : an international perspective
Business Press, 2000
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注記
Includes index
内容説明・目次
内容説明
Financial Statement Analysis places the practice of accounting in its international context through the examination of the financial statements and corporate reports of major, multinational corporations. To facilitate a better understanding of the interactions between accounting and the business environment, this text looks at the wider operational context, examining accounting s relationship to the business environment both inside and outside the company. Financial Statement Analysis includes a wealth of real-world examples with actual statements from multinational companies to excerpts from financial journalism.
目次
PART 1: THE ACCOUNTING AND BUSINESS ENVIRONMENT.
1. Financial Reporting and Regulation.
2. Accounting and Accountants.
PART 2: BASIC FINANCIAL STATEMENTS.
3. Measurement Concepts and the Balance Sheet Equation.
4. Accruals Accounting.
5. Fixed Assets and Depreciation.
6. Refining the Database and Making Distributions.
7. Making Financial Statements.
PART 3: INTRODUCTION TO FINANCIAL STATEMENT ANALYSIS.
8. A Framework for Interpretation.
9. Financial Statement Analysis I.
10. Cash Flow Statements.
PART 4: THE ACCOUNTS OF MULTINATIONAL COMPANIES.
11. The Annual Report.
12. Group Accounts.
13. Foreign Operations.
14. Issues in Financial Reporting by Multinationals.
15. International Taxation.
16. Auditing and Corporate Governance.
PART 5: ADVANCED FINANCIAL STATEMENT ANALYSIS.
17. Financial Statement Analysis II.
18. Accounting Values.
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