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International Financial Statement Analysis
book

International Financial Statement Analysis

by CFA Thomas R. Robinson, CFA Hennie van Greuning, CFA Elaine Henry, CFA Michael A. Broihahn
November 2008
Intermediate to advanced content levelIntermediate to advanced
859 pages
25h 22m
English
Wiley
Content preview from International Financial Statement Analysis
CHAPTER 2
FINANCIAL REPORTING MECHANICS
Thomas R. Robinson, CFA CFA Institute Charlottesville, Virginia
 
Hennie van Greuning, CFA World Bank Washington, DC
 
Elaine Henry, CFA University of Miami Miami, Florida
 
Michael A. Broihahn, CFA Barry University Miami, Florida

LEARNING OUTCOMES

After completing this chapter, you will be able to do the following:
• Identify the groups (operating, investing, and financing activities) into which business activities are categorized for financial reporting purposes and classify any business activity in the appropriate group.
• Explain the relationship of financial statement elements and accounts, and classify accounts into the financial statement elements.
• Explain the accounting equation in its basic and expanded forms.
• Explain the process of recording business transactions using an accounting system based on the accounting equations.
• Explain the need for accruals and other adjustments in preparing financial statements.
• Prepare financial statements given account balances and/or other elements in the relevant accounting equation, and explain the relationships among the income statement, balance sheet, statement of cash flows, and statement of owners’ equity.
• Describe the flow of information in an accounting system.
• Explain the use of the results of the accounting process in security analysis.

1. INTRODUCTION

The financial statements of a company are end products of a process for recording transactions of the company related to operations, ...
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Publisher Resources

ISBN: 9780470460122Purchase book