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Financial Statement Analysis: A Practitioner's Guide, Fourth Edition by FERNANDO ALVAREZ, MARTIN FRIDSON

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Index

Acceleration, future expenses

Accounting Principles Board (APB)

Accounting profits

Accounting scandals

Accrual accounting

Acquisitions. See also Mergers-and-acquisitions accounting

pro forma statements for

Adversarial nature of financial reporting:

being skeptical, importance of

contingencies, downplaying

flaws in reasoning

generally

growth expectations, maximizing

purpose of financial reporting

small profits/big baths

After-tax treatment, extraordinary item

Altman's Z-Score model

American Institute of Certified Public Accountants

Analytical applications

APB. See Accounting Principles Board (APB)

Apple Inc.

Arthur Andersen

Assets:

financial, comparability and

sales, restructuring and

write-offs

Audits. See Disclosure/audits

Balance sheet:

common form

comparability problems

generally

goodwill

instantaneous wipeout of value

losing value, old-fashioned way

market based equity figure, pros/cons

projected

true equity, elusive nature of

value problem

Balance sheet ratios:

balance sheet

current ratio

debt, management's attitude toward

debt-equity ratio

deferred taxes, capital and

equity to total assets

off-balance-sheet liabilities

quick ratio/acid test

total assets to total liabilities

total debt, constitution of

total-debt-to-total-capital ratio

working capital

Bally Total Fitness

Bankruptcy Code, Chapter 11 of

Barron's

Base, increasing

Beaver, William H.

Beneish, Messod Daniel

Berardino, Joseph P.

Bernstein, Richard

Big bath hypothesis

BJ's Wholesale Club

Blue chip corporations ...

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