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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
GLOSSARY
Accelerated methods of depreciation Depreciation methods that allocate a relatively large proportion of the cost of an asset to the early years of the asset’s useful life.
Account With the accounting systems, a formal record of increases and decreases in a specific asset, liability, component of owners’ equity, revenue, or expense.
Account format A method of presentation of accounting transactions in which effects on assets appear at the left and effects on liabilities and equity appear at the right of a central dividing line; also known as T-account format.
Accounting profit (income before taxes or pretax income) Income as reported on the income statement, in accordance with prevailing accounting standards, before the provisions for income tax expense.
Accounts payable Amounts that a business owes to its vendors for goods and services that were purchased from them but which have not yet been paid.
Accrual basis Method of accounting in which the effect of transactions on financial condition and income are recorded when they occur, not when they are settled in cash.
Accrued expenses (accrued liabilities) Liabilities related to expenses that have been incurred but not yet paid as of the end of an accounting period—an example of an accrued expense is rent that has been incurred but not yet paid, resulting in a liability “rent payable.”
Accumulated benefit obligation Under U.S. GAAP, a measure used in estimating a defined-benefit pension plan’s liabilities, defined as “the ...
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Publisher Resources

ISBN: 9780470460122Purchase book