Cases in financial reporting : an integrated approach with an emphasis on earnings and persistence
著者
書誌事項
Cases in financial reporting : an integrated approach with an emphasis on earnings and persistence
Pearson/Prentice Hall, c2004
4th ed
- タイトル別名
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Financial reporting
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内容説明・目次
内容説明
This collection of financial accounting cases is designed to help students become financial statement users. Each case utilizes financial statement information (balance sheet, income statement, statement of cash flow and/or footnotes) and a number of topical questions.
目次
I. BECOMING FAMILIAR WITH FINANCIAL REPORTING: BASICS, TOOLS, AND THE PERSISTENCE OF EARNINGS. 1. Basics - Interpretation and Preparation of Financial Statements. ASICS Corporation - Understanding Financial Statements. Nike - Basic Ratio Analysis. Yokohama Rubber and Goodyear Tire - Comparing Ratios. Fuji Photo Film and Eastman Kodak - Inferring Transactions. Club Mediterranee S.A - International GAAP. Food Lion, Inc - Preparation of Financial Statements. Taiwan Semiconductor Manufacturing Company - Transactions and Periodic Adjustments. Abercrombie and Fitch - Transactions and Financial Statements.2. Tools - Discounted Cash Flow. Maya - Return on Investment. Hydron Technologies Corporation - Lease or Buy.3. Tools - Basic Valuation and the Persistence of Earnings. Maple Leaf Gardens - Valuation. Pharmacia Corporation - Persistence of Earnings.4. Tools - Cash Basis versus Accrual Basis Reporting. Frederick's of Hollywood - Statement of Cash Flows. Weis Markets, Inc. - Statement of Cash Flows. Mayor's Jewelers Inc. - Statement of Cash Flow.II. EVALUATING FINANCIAL REPORTING DISCLOSURES: BALANCE SHEET COMPONENTS AND ISSUES IN THE QUALITY OF EARNINGS. 5. Assets. Lucent - Revenue Recognition. Alcatel - Accounts Receivable. Whole Foods Market, Inc - Inventory. Frederick's of Hollywood - Property and Equipment. WorldCom Inc - Capitalizing Costs. Merck & Co., Inc. - Research and Development. eBay - Acquired Intangible Assets. America Online, Inc. - Deferred Costs.6. Liabilities. BASF - Contingencies and Provisions. Maytag Corporation - Warranties and Deferred Taxes. Bally Entertainment Corporation - Long-Term Debt. The Home Depot - Long-Term Debt. AMR Corporation - Leases. The Robert Mondavi Corporation - Deferred Taxes. Bethlehem Steel - Post Retirement Obligations.7. Owners' Equity. The Dow Chemical Company - Treasury Stock. Xilinx - Employee Stock Options.8. Intercorporate Investments. Wachovia - Marketable Securities. BCE Inc - Investments in Other Companies. The Seagram Company - Investments in Common Stock.9. Financial Statement Analysis. Boston Beer & Lion Brewery - Financial Statement Analysis.
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