International Financial Statement Analysis

Table of Contents

 

Title Page

Copyright Page

Foreword

PREFACE

Acknowledgements

Introduction

HISTORY

BENEFITS

CONVENTIONAL WISDOM

THE TEXTS

 

CHAPTER 1 - FINANCIAL STATEMENT ANALYSIS: AN INTRODUCTION

 

LEARNING OUTCOMES

1. INTRODUCTION

2. SCOPE OF FINANCIAL STATEMENT ANALYSIS

3. MAJOR FINANCIAL STATEMENTS AND OTHER INFORMATION SOURCES

4. FINANCIAL STATEMENT ANALYSIS FRAMEWORK

5. SUMMARY

PRACTICE PROBLEMS

 

CHAPTER 2 - FINANCIAL REPORTING MECHANICS

 

LEARNING OUTCOMES

1. INTRODUCTION

2. THE CLASSIFICATION OF BUSINESS ACTIVITIES

3. ACCOUNTS AND FINANCIAL STATEMENTS

4. THE ACCOUNTING PROCESS

5. ACCRUALS AND VALUATION ADJUSTMENTS

6. ACCOUNTING SYSTEMS

7. USING FINANCIAL STATEMENTS IN SECURITY ANALYSIS

8. SUMMARY

PRACTICE PROBLEMS

APPENDIX 2A: A DEBIT/CREDIT ACCOUNTING SYSTEM

 

CHAPTER 3 - FINANCIAL REPORTING STANDARDS

 

LEARNING OUTCOMES

1. INTRODUCTION

2. THE OBJECTIVE OF FINANCIAL REPORTING

3. FINANCIAL REPORTING STANDARD-SETTING BODIES AND REGULATORY AUTHORITIES

4. CONVERGENCE OF GLOBAL FINANCIAL REPORTING STANDARDS

5. THE INTERNATIONAL FINANCIAL REPORTING STANDARDS FRAMEWORK

6. COMPARISON OF IFRS WITH ALTERNATIVE REPORTING SYSTEMS

7. EFFECTIVE FINANCIAL REPORTING

8. MONITORING DEVELOPMENTS IN FINANCIAL REPORTING STANDARDS

9. SUMMARY

PRACTICE PROBLEMS

 

CHAPTER 4 - UNDERSTANDING THE INCOME STATEMENT

 

LEARNING OUTCOMES

1. INTRODUCTION

2. COMPONENTS AND FORMAT OF THE INCOME STATEMENT

3. REVENUE RECOGNITION

4. EXPENSE RECOGNITION

5. NONRECURRING ITEMS AND NONOPERATING ITEMS

6. EARNINGS ...