tailieunhanh - Ebook Accountants handbook (Volume one: Eleventh edition financial accounting and general topics): Part 2

(BQ) Part 2 book "Accountants handbook" has contents: Analyzing financial statements, price change reporting, revenues and receivables, goodwill and other intangible assets, accounting for income taxes, financial institutions, accounting for government contracts,.and other contents. | CHAPTER 16 ANALYZING FINANCIAL STATEMENTS Gerald I. White, CFA Grace & White, Inc. Ashwinpaul C. Sondhi, PhD A. C. Sondhi and Associates, LLC SCOPE OF FINANCIAL STATEMENT ANALYSIS (a) External Users of Published Financial Statements (b) User Groups and Their Analytical Objectives (i) Equity Investors (ii) Creditors (c) Sources of Financial Information (d) Framework for Analysis 2 3 3 3 3 INCOME STATEMENT ANALYSIS 4 2 (a) The Concepts of Earning Power and Risk 4 (b) Sales and Revenue Analysis 4 (i) Trend Analysis 5 (ii) Variability 5 (iii) Components of Sales Trends 6 (iv) Comparative Trend Analysis 6 (c) Cost and Expense Analysis 7 (i) Classification of Costs 7 (ii) Margin Analysis 7 (iii) Analytical Adjustments 8 (iv) Operating Leverage 8 (v) Fixed Charges 9 (vi) Preferred Dividend Coverage 10 (d) Income Tax Analysis 10 (e) Earning Power Analysis 11 (d) Expense Deferrals (e) Revenue Recognition (f) Discontinued Operations, Extraordinary Gains (Losses), and Unusual Items (g) Changing Prices (h) Foreign Operations (i) Postemployment Benefits (i) Analysis of SFAS No. 106 Disclosures (ii) Impact of Actuarial Assumptions (iii) Impact of Mergers and Acquisitions (j) Mergers and Acquisitions (k) Push Down Accounting (l) Analysis of Segment Data (m) Analysis of Interim Results (n) International Reporting Differences (i) International Accounting Standards Board (IASB) (ii) Reporting by Foreign Issuers in the United States (o) Analysis of Investments (p) Stock Compensation Plans (q) Earnings per Share 2 ACCOUNTING AND REPORTING ISSUES 12 (a) The Quality of Earnings (b) Inventory (c) Depreciation 12 12 13 13 14 14 15 16 17 18 18 19 19 20 20 21 21 21 21 22 23 23 BALANCE SHEET ANALYSIS 23 (a) Elements of the Balance Sheet (b) Liquidity Analysis (i) Analytical Ratios (ii) Activity Ratios (c) Analysis of Long-Term Assets and Liabilities (i) Fixed Asset Turnover Ratio (ii) Capitalization Analysis (iii) Capitalization .

• Kế toán - Kiểm toán
• Analyzing financial statements
• Price change reporting
• Accountants handbook
• Other intangible assets
• Government contracts
• Financial institutions
• Financial accounting
• Interpreting financial statements
• Analyzing long term assets
• Analyzing current liabilities
• Analyzing equity
• Financial statements
• Financial statements statements
• The accounting information system
• Accrual accounting concepts
• Analyzing inventory
• A further look at financial statements
• Analyzing liabilities
• Lecture Financial accounting
• Balance sheet
• Earnings per share
• Lecture Introduction to financial accounting
• Current liabilities
• Unearned revenues
• Managerial accounting
• Lecture Financial and managerial accounting
• Managerial decisions
• Cash flows
• Financial statements multiple step income statement
• Internal control
• Financing activities
• The operating cycle
• The cost of sales
• Intangible assets
• Statement of cash flows
• Equity securities
• Introducing financial statements
• The accounting system
• Analyzing merchandising operations
• Accounting system
• The nonfinancial executive
• Financial decision making
• Capital investment decisions
• Understanding financial statements
• Improve management performance
• Financial management
• Hospitality financial management
• Hospitality industry management
• Analysis of financial reports
• Management decision making
• The financial statements
• Analyzing business transactions
• Measuring business income
• Closing entries
• Financial reporting
• Controlling cash
• Growing the business
• Financing growth
• Kế toán tài chính
• Determining ownership
• Analyzing receivables
• Accounts receivable
• Analyzing investments
• Non strategic investments
• Issues in financial accounting
• Learning Financial accounting
• Analyzing cash flows
• Reporting cash flows
• Financial management principles
• Interpreting bonds
• Interpreting owners’ equity
• Interpreting liabilities