tailieunhanh - Lecture Financial reporting and analysis (6/e) - Chapter 4: Structure of the balance sheet and statement of cash flows

Chapter 4 - Structure of the balance sheet and statement of cash flows. In this chapter you will learn: How balance sheet accounts are measured and classified; how balance sheet information is used; balance sheet terminology and format outside the ; how notes aid your understanding of the firm’s accounting policies, subsequent events, and related-party transactions;. | Structure of the Balance Sheet and Statement of Cash Flows Revsine/Collins/Johnson/Mittelstaedt/Soffer: Chapter 4 Learning objectives How balance sheet accounts are measured and classified. How balance sheet information is used. Balance sheet terminology and format outside the . How notes aid your understanding of the firm’s accounting policies, subsequent events, and related-party transactions. How successive balance sheet and the income statement can be used to identify cash inflows and outflows. How the cash flow statements can be used to explain changes in successive balance sheets. The distinction between operating, investing, and financing sources and uses of cash. How changes in current asset and current liability accounts can be used to compute “cash flows from operations” from accrual earnings. Differences between IFRS and . GAAP for certain items on the statement of cash flows. 4- Elements of the balance sheet Probable future economic benefits Obtained from past transactions or events Probable future sacrifices of economic benefits arising from present obligations to transfer assets or provide services in the future as a result of past transactions or events The residual interest in net assets. ASSETS LIABILITIES EQUITY = + How the money is invested Where the money came from 4- Balance sheet information LIABILITIES + EQUITY ASSETS Rates of return Capital structure Liquidity Solvency Flexibility ROA and ROCE Debt/Equity ratio Cash conversion Ability to pay debt Operating and financial Helps assess Balance Sheet 4- Balance sheet measurement conventions LIABILITIES + EQUITY ASSETS Historical cost Current cost (fair value) Net realizable value Discounted present value Measurement methods Balance Sheet 4- Balance sheet classification: Overview Current assets Property, plant and equipment Investments Other assets Current liabilities Long-term debt Other liabilities Preferred and common stock Additional paid-in capital Retained earnings . | Structure of the Balance Sheet and Statement of Cash Flows Revsine/Collins/Johnson/Mittelstaedt/Soffer: Chapter 4 Learning objectives How balance sheet accounts are measured and classified. How balance sheet information is used. Balance sheet terminology and format outside the . How notes aid your understanding of the firm’s accounting policies, subsequent events, and related-party transactions. How successive balance sheet and the income statement can be used to identify cash inflows and outflows. How the cash flow statements can be used to explain changes in successive balance sheets. The distinction between operating, investing, and financing sources and uses of cash. How changes in current asset and current liability accounts can be used to compute “cash flows from operations” from accrual earnings. Differences between IFRS and . GAAP for certain items on the statement of cash flows. 4- Elements of the balance sheet Probable future economic benefits Obtained from past .

• Tài chính doanh nghiệp
• Financial reporting
• Financial information
• Financial statement analysis
• Balance sheet
• Cash flows
• Statement of cash flows
• Statement format
• Lecture Accounting
• Cost analysis
• What the numbers mean
• Income statement
• Significant non cash activities
• Accounting principles
• Lecture Accounting principles
• Nguyên lý kế toán
• Intermediate accounting
• Lecture Intermediate accounting
• Statement of financial position
• Financial accounting
• Lecture Introduction to financial accounting
• Financial statements
• Investing activities
• Sash flows revisited
• Cash equivalents
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• International Accounting Standard 7
• Foreign exchange rates
• Operating activities
• Managerial Accounting
• Lecture Managerial Accounting
• Kế toán quản trị
• Indirect method
• Comprehensive income
• Nonoperating income
• Process costing
• Standard costing systems
• Financial statement
• Cash flow restatements
• Cash flow misclassifications
• Negative economic
• Lecture Financial accounting
• Direct method
• Lecture Principles of financial accounting
• Bài giảng Nguyên lý kế toán tài chính
• The Cash Flow Statement
• Reporting of cash flows
• Analyze the cash flow statement