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Lecture Financial statement analysis (11/e): Chapter 2 - K. R. Subramanyam

Chapter 2 - Financial reporting and analysis. Learning objectives of this chapter include: Explain the financial reporting and analysis environment; identify what constitutes generally accepted accounting principles (GAAP); describe the objectives of financial accounting; identify qualities of accounting information and principles and conventions that determine accounting rules; describe the relevance of accounting information to business analysis and valuation, and identify its limitations,. | Financial Statement Analysis K.R. Subramanyam Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. Environmental Factors Environmental Factors Environmental Factors Environmental Factors Environmental Factors Auditing And Financial Statement Analysis Environmental Factors Environmental Factors Alternative information sources Desirable Qualities of Accounting Information Financial Accounting Financial Accounting Fair value accounting Historical cost Vs Fair value Accounting concept of income Accruals-The Cornerstone Accruals-The Cornerstone Accruals-The Cornerstone Accruals- The Cornerstone Accruals-The Cornerstone Accruals-The Cornerstone Accounting Analysis Accounting Analysis Accounting Analysis Accounting Analysis Accounting Analysis Accounting Analysis Accounting Analysis Economic concepts of income Advantages & Disadvantages Implications for Analysis Accounting Vs Economic income Financial Accounting | Financial Statement Analysis K.R. Subramanyam Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. Environmental Factors Environmental Factors Environmental Factors Environmental Factors Environmental Factors Auditing And Financial Statement Analysis Environmental Factors Environmental Factors Alternative information sources Desirable Qualities of Accounting Information Financial Accounting Financial Accounting Fair value accounting Historical cost Vs Fair value Accounting concept of income Accruals-The Cornerstone Accruals-The Cornerstone Accruals-The Cornerstone Accruals- The Cornerstone Accruals-The Cornerstone Accruals-The Cornerstone Accounting Analysis Accounting Analysis Accounting Analysis Accounting Analysis Accounting Analysis Accounting Analysis Accounting Analysis Economic concepts of income Advantages & Disadvantages Implications for Analysis Accounting Vs Economic income Financial . | Financial Statement Analysis K.R. Subramanyam Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. Environmental Factors Environmental Factors Environmental Factors Environmental Factors Environmental Factors Auditing And Financial Statement Analysis Environmental Factors Environmental Factors Alternative information sources Desirable Qualities of Accounting Information Financial Accounting Financial Accounting Fair value accounting Historical cost Vs Fair value Accounting concept of income Accruals-The Cornerstone Accruals-The Cornerstone Accruals-The Cornerstone Accruals- The Cornerstone Accruals-The Cornerstone Accruals-The Cornerstone Accounting Analysis Accounting Analysis Accounting Analysis Accounting Analysis Accounting Analysis Accounting Analysis Accounting Analysis Economic concepts of income Advantages & Disadvantages Implications for Analysis Accounting Vs Economic .