Broihahn, Anthony T. Start your free trial. Robinson, CFA LEARNING OUTCOMES After completing this chapter, you will be able to do the following: describe the roles of financial reporting and financial statement analysis; describe the roles of the key financial statements statement of financial position, statement of comprehensive income, statement of changes in equity, and statement of cash flows in evaluating a company's performance and financial position; describe the importance of financial statement notes and supplementary information—including disclosures of accounting policies, methods, and estimates—and management's commentary; describe the objective of audits of financial statements, the types of audit reports, and the importance of effective internal controls; identify and describe information sources that analysts use in financial statement analysis besides annual financial statements and supplementary information; describe the steps in the financial statement analysis framework.
Skip to main content. Start your free trial. Robinson , Elaine Henry , Wendy L. Pirie , Michael A. Broihahn , Anthony T. Book description Better analysis for more accurate international financial valuation International Financial Statement Analysis provides the most up-to-date detail for the successful assessment of company performance and financial position regardless of country of origin.
Understand the accounting mechanics behind financial reporting Discover the differences between statements from around the world Learn how each financial statement element affects securities valuation Master analysis for clues into operations and risk characteristics Amid an uncertain global economic climate, in today's volatile international markets, the ability to effectively evaluate financial statements is a critical skill. Show and hide more. Table of contents Product information.
Introduction 2. Scope of Financial Statement Analysis 3. Financial Statement Analysis Framework 5. 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. The Objective of Financial Reporting 3. Standard-Setting Bodies and Regulatory Authorities 4. Convergence of Global Financial Reporting Standards 5. Effective Financial Reporting 7.
Monitoring Developments in Financial Reporting Standards 9. Components and Format of the Income Statement 3. Revenue Recognition 4. Expense Recognition 5. Earnings per Share 7. Analysis of the Income Statement 8. Comprehensive Income 9. 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. Components and Format of the Cash Flow Statement 3. Cash Flow Statement Analysis 5. Broihahn","Anthony T. Better analysis for more accurate international financial valuation International Financial Statement Analysis provides the most up-to-date detail for the successful assessment of company performance and financial position regardless of country of origin.
The seasoned experts at the CFA Institute offer readers a rich, clear reference, covering all aspects from financial reporting mechanics and standards to understanding income and balance sheets. Comprehensive guidance toward effective analysis techniques helps readers make real-world use of the knowledge presented, with this new third edition containing the most current standards and methods for the post-crisis world. Coverage includes the complete statement analysis process, plus information on income tax accounting, employee compensation, and the impact of foreign exchange rates on the statements of multinational corporations.
0コメント