International Financial Statement Analysis

Höfundur: Thomas R. Robinson (Útgáfa: 4)
International Financial Statement Analysis

Kaup valmöguleikar

Betri greining fyrir nákvæmara verðmat á alþjóðavettvangi. Fjórða útgáfa International Financial Statement Analysis veitir ítarlegustu og nýjustu leiðsögn um mat á rekstri og fjárhagsstöðu fyrirtækja, óháð því í hvaða landi þau starfa. Reyndir sérfræðingar CFA Institute bjóða lesendum skýrt og efnismikið uppflettirit sem nær yfir allt frá tæknilegri útfærslu og stöðlum reikningsskila til skilnings á rekstrarreikningi og efnahagsreikningi.

Heildstæð leiðsögn um greiningaraðferðir hjálpar lesendum að nýta efnið í raun, og þessi útgáfa ber nýjustu staðla og aðferðir eftir fjármálakreppuna. Umfjöllunin nær yfir greiningarferlið í heild, ásamt efni um skattalega meðferð í reikningshaldi, starfskjör og áhrif gengisbreytinga á reikningsskil fjölþjóðafyrirtækja.

Nánar um bókina

Útgefandi
Wiley Professional Development (P&T)
ISBN
9781119628149
Print ISBN
9781119628057
Format
ePub
Útgáfa
4
Höfundar
Thomas R. Robinson
Tungumál
English
Útgefið
2020-01-24
Prent takmörkun á líftíma
100
Prent takmörkun
10
Afritunar takmörkun
2

Kaflar

  • Cover
  • Preface
  • The CFA Program
  • Acknowledgments
  • About the CFA Institute Investment Series
  • The Texts
  • Chapter 1 Introduction to Financial Statement Analysis
  • Learning Outcomes
  • 1. Introduction
  • 2. Roles of Financial Reporting and Financial Statement Analysis
  • 3. Primary Financial Statements and Other Information Sources
  • 4. Financial Statement Analysis Framework
  • 5. Summary
  • References
  • Practice Problems
  • Notes
  • Chapter 2 Financial Reporting Standards
  • Learning Outcomes
  • 1. Introduction
  • 2. The Objective of Financial Reporting
  • 3. Standard-Setting Bodies and Regulatory Authorities
  • 4. The International Financial Reporting Standards Framework
  • 5. Comparison of IFRS with Alternative Reporting Systems
  • 6. Monitoring Developments in Financial Reporting Standards
  • 7. Summary
  • Practice Problems
  • Notes
  • Chapter 3 Understanding Income Statements
  • Learning Outcomes
  • 1. Introduction
  • 2. Components and Format of the Income Statement
  • 3. Revenue Recognition
  • 4. Expense Recognition
  • 5. Non-Recurring Items and Non-Operating Items
  • 6. Earnings per Share
  • 7. Analysis of the Income Statement
  • 8. Comprehensive Income
  • 9. Summary
  • Practice Problems
  • Notes
  • Chapter 4 Understanding Balance Sheets
  • Learning Outcomes
  • 1. Introduction
  • 2. Components and Format of the Balance Sheet
  • 3. Current Assets and Current Liabilities
  • 4. Non-Current Assets
  • 5. Non-Current Liabilities
  • 6. Equity
  • 7. Analysis of the Balance Sheet
  • 8. Summary
  • Practice Problems
  • Notes
  • Chapter 5 Understanding Cash Flow Statements
  • Learning Outcomes
  • 1. Introduction
  • 2. Components and Format of the Cash Flow Statement
  • 3. The Cash Flow Statement: Linkages and Preparation
  • 4. Cash Flow Statement Analysis
  • 5. Summary
  • Practice Problems
  • Notes
  • Chapter 6 Financial Analysis Techniques
  • Learning Outcomes
  • 1. Introduction
  • 2. The Financial Analysis Process
  • 3. Analytical Tools and Techniques
  • 4. Common Ratios Used in Financial Analysis
  • 5. Equity Analysis
  • 6. Credit Analysis
  • 7. Business and Geographic Segments
  • 8. Model Building and Forecasting
  • 9. Summary
  • References
  • Practice Problems
  • Notes
  • Chapter 7 Inventories
  • Learning Outcomes
  • 1. Introduction
  • 2. Cost of Inventories
  • 3. Inventory Valuation Methods
  • 4. The LIFO Method
  • 5. Inventory Method Changes
  • 6. Inventory Adjustments
  • 7. Evaluation of Inventory Management
  • 8. Summary
  • Practice Problems
  • Notes
  • Chapter 8 Long-Lived Assets
  • Learning Outcomes
  • 1. Introduction
  • 2. Acquisition of Long-Lived Assets
  • 3. Depreciation and Amortization of Long-Lived Assets
  • 4. The Revaluation Model
  • 5. Impairment of Assets
  • 6. Derecognition
  • 7. Presentation and Disclosures
  • 8. Investment Property
  • 9. Summary
  • Practice Problems
  • Notes
  • Chapter 9 Income Taxes
  • Learning Outcomes
  • 1. Introduction
  • 2. Differences between Accounting Profit and Taxable Income
  • 3. Determining the Tax Base of Assets and Liabilities
  • 4. Temporary and Permanent Differences Between Taxable and Accounting Profit
  • 5. Unused Tax Losses and Tax Credits
  • 6. Recognition and Measurement of Current and Deferred Tax
  • 7. Presentation and Disclosure
  • 8. Comparison of IFRS and US GAAP
  • 9. Summary
  • Practice Problems
  • Notes
  • Chapter 10 Non-Current (Long-Term) Liabilities
  • Learning Outcomes
  • 1. Introduction
  • 2. Bonds Payable
  • 3. Leases
  • 4. Introduction to Pensions and Other Post-Employment Benefits
  • 5. Evaluating Solvency: Leverage and Coverage Ratios
  • 6. Summary
  • Practice Problems
  • Notes
  • Chapter 11 Financial Reporting Quality
  • Learning Outcomes
  • 1. Introduction
  • 2. Conceptual Overview
  • 3. Context for Assessing Financial Reporting Quality
  • 4. Detection of Financial Reporting Quality Issues
  • 5. Summary
  • References
  • Practice Problems
  • Notes
  • Chapter 12 Applications of Financial Statement Analysis
  • Learning Outcomes
  • 1. Introduction
  • 2. Application: Evaluating Past Financial Performance
  • 3. Application: Projecting Future Financial Performance
  • 4. Application: Assessing Credit Risk
  • 5. Application: Screening for Potential Equity Investments
  • 6. Analyst Adjustments to Reported Financials
  • 7. Summary
  • References
  • Practice Problems
  • Notes
  • Chapter 13 Intercorporate Investments
  • Learning Outcomes
  • 1. Introduction
  • 2. Basic Corporate Investment Categories
  • 3. Investments in Financial Assets: IFRS 9
  • 4. Investments in Associates and Joint Ventures
  • 5. Business Combinations
  • 6. Summary
  • Practice Problems
  • Notes
  • Chapter 14 Employee Compensation: Post-Employment and Share-Based
  • Learning Outcomes
  • 1. Introduction
  • 2. Pensions and Other Post-Employment Benefits
  • 3. Share-Based Compensation
  • 4. Summary
  • Reference
  • Practice Problems
  • Notes
  • Chapter 15 Multinational Operations
  • Learning Outcomes
  • 1. Introduction
  • 2. Foreign Currency Transactions
  • 3. Translation of Foreign Currency Financial Statements
  • 4. Multinational Operations and a Company’s Effective Tax Rate
  • 5. Additional Disclosures on the Effects of Foreign Currency
  • 6. Summary
  • Practice Problems
  • Notes
  • Chapter 16 Analysis of Financial Institutions
  • Learning Outcomes
  • 1. Introduction
  • 2. What Makes Financial Institutions Different?
  • 3. Analyzing a Bank
  • 4. Analyzing an Insurance Company
  • 5. Summary
  • Practice Problems
  • Notes
  • Chapter 17 Evaluating Quality of Financial Reports
  • Learning Outcomes
  • 1. Introduction
  • 2. Quality of Financial Reports
  • 3. Evaluating the Quality of Financial Reports
  • 4. Earnings Quality
  • 5. Cash Flow Quality
  • 6. Balance Sheet Quality
  • 7. Sources of Information about Risk
  • 8. Summary
  • References
  • Practice Problems
  • Notes
  • Chapter 18 Integration of Financial Statement Analysis Techniques
  • Learning Outcomes
  • 1. Introduction
  • 2. Case Study: Long-Term Equity Investment
  • 3. Summary
  • Practice Problems
  • Notes
  • Glossary
  • Index
  • End User License Agreement