Corporate financial reporting and analysis: a global perspective
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Chichester
Wiley
2013
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes index |
| Beschreibung: | XVIII, 462 S. graph. Darst. |
| ISBN: | 9781118470558 |
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Datensatz im Suchindex
| _version_ | 1804150222417297408 |
|---|---|
| adam_text | Titel: Corporate financial reporting and analysis
Autor: Young, Saul David
Jahr: 2013
Contents
About the Authors xvii
1 An Introduction to Financial Statements 1
The three principal financial statements 3
Other items in the annual report 8
Generally Accepted Accounting Principles: the rules of the game 12
The barriers to understanding financial statements 12
Key lessons from the chapter 15
Key terms and concepts from the chapter 16
Questions 16
Problems: 17
1.1 Balance sheet terminology 17
1.2 Understanding balance sheet relationships 19
1.3 Interpreting an auditor s opinion 19
Case studies: 21
1.1 Apple: an introduction to financial statement analysis 21
1.2 PepsiCo: communicating financial performance 26
Notes 30
2 The Balance Sheet and Income Statement 31
A further look at the balance sheet 31
Assets 32
Liabilities 35
Shareholders equity 36
A further look at the income statement 37
Other things you should know about the balance sheet and the income statement 38
Key lessons from the chapter 41
Key terms and concepts from the chapter 41
Questions 42
Appedix 2.1 The mechanics of financial accounting: the double-entry system 42
Problem 53
2.1 Preparing a balance sheet and an income statement 53
Case study: 54
2.1 JanMar Fabrics: preparing the balance sheet and income statement 54
3 A Brief Overview of GAAP and IFRS: the Framework for Financial Accounting 56
The core principles of GAAP and IFRS 56
The key characteristics of financial information 58
The key assumptions of financial information 59
Modifying conventions 59
The future of financial reporting 60
Key lessons from the chapter 61
Key terms and concepts from the chapter 62
Questions 62
4 Revenue Recognition 64
Introduction 64
Definition: what is revenue? 65
Revenue-recognition principles 66
When does revenue recognition occur? 67
Revenue recognition: the journal entries 67
More on long-term contracts 68
Revenue-recognition controversies 72
Revenue recognition: a checklist 75
The future of revenue recognition 75
Key lessons from the chapter 77
Key terms and concepts from the chapter 77
Questions 77
Problems: 78
4.1 Revenue recognition at and after time of sale 78
4.2 The percentage-of-completion method 79
4.3 Journal entries for gift cards 79
4.4 The percentage-of-completion method 80
4.5 Revenue recognition in different types of businesses 80
Case studies: 81
4.1 Kiwi Builders, Ltd. 81
4.2 Revenue recognition at Starbucks Corporation 82
4.3 Network Associates (McAfee): a case of channel stuffing 91
Notes 94
The Statement of Cash Flows 96
Introduction 96
The reporting of cash flows from operations 96
Preparing the statement of cash flows 99
Does the statement of cash flows tell us anything new? 107
IFRS and the statement of cash flows 108
Analyzing the statement of cash flows 108
Key lessons from the chapter 112
Key terms and concepts from the chapter 113
Questions 113
Problems: 115
5.1 Interpreting the statement of cash flows 115
5.2 Adjustments on the statement of cash flows 117
5.3 Preparing and analyzing a statement of cash flows 117
5.4 Interpreting the role of accounts payable in cash flow from operations 119
5.5 Manipulating the statement of cash flows 120
5.6 Analysis of the statement of cash flows 120
5.7 Cash flow and credit risk 123
5.8 Preparing and interpreting the statement of cash flows 123
Case studies: 125
5.1 Blockbuster Inc.: movie rentals, profits, and operating cash 125
5.2 Monahan Manufacturing: preparing and interpreting a statement of cash flows 135
5.3 A tale of three companies: cash flows at Sun Microsystems, Wal-Mart, and Merck 136
5.4 Inditex: analyzing the statement of cash flows 140
Notes 148
Financial Statement Analysis 149
Introduction 149
Business and industry analysis 150
Accounting analysis 153
Financial analysis 154
DuPont analysis 158
A brief digression on inventory 162
ROE and the analysis of financial risk 164
Key lessons from the chapter 172
Key terms and concepts from the chapter 173
Questions 174
Appendix 6.1 An industry and competitive analysis of SAP Group 175
Appendix 6.2 Summary of financial statement ratios 177
Problems: 179
6.1 Financial statement detective exercise 179
6.2 Effects of transactions on selected balance sheet figures 183
6.3 Calculating and interpreting PP )E turnover ratios 184
6.4 Financial statement detective exercise in the pharmaceutical industry 185
6.5 Comprehensive financial ratio analysis 187
6.6 Profitability analysis for The Home Depot 189
6.7 Comparative analysis of receivables and inventories 190
Case studies: 191
6.1 Profitability analysis and WalMart s suppliers 191
6.2 LVMH and Warnaco: strategy and financial statement analysis 192
Notes 198
Business Valuation and Financial Statement Analysis 200
Valuation principles 200
Valuation: from theory to practice 201
The economic profit approach to valuation 203
A case study in valuation: SAP Group 205
A brief word on growth rates 209
Relative valuation 209
Key lessons from the chapter 212
Key terms and concepts from the chapter 212
Questions 213
Problems 213
7.1 Estimating the value of Home Depot 213
7.2 Explaining differences in pie ratios 214
7.3 Explaining differences in p/e ratios 215
Case study: 215
7.1 Valuation based on discounted cash flows: the case of Vardon Golf Ltd. 215
Notes 217
Accounting for Receivables and Bad Debts 218
Introduction 218
Estimating bad debts 218
Writing off accounts 219
The direct method: an alternative approach 220
What happens when written-off accounts are later collected? 220
The aging of accounts receivable 221
Sales returns and allowances 222
Analyzing receivables 223
Key lessons from the chapter 224
Key terms and concepts from the chapter 224
Questions 225
Appendix: 8.1 Accounting for loan loss reserves 225
Problems: 229
8.1 Bad debts on loans receivable 229
8.2 Determining bad debt expense from an aging schedule 232
8.3 Analyzing receivables and the allowance for doubtful accounts 232
8.4 Provisions for credit losses 233
Case studies: 237
8.1 Receivable and bad debts at Toyota 237
8.2 Johnson Perry 238
8.3 Citigroup Inc.: accounting for loan loss reserves 241
Notes 251
Accounting for Inventory 252
Introduction 252
Inventory valuation: LIFO, FIFO, and the rest 255
The lower of cost or market rule 257
The cost-flow assumptions: an example 257
Inventory cost-flow assumptions: a summary 261
Key lessons from the chapter 261
Key terms and concepts from the chapter 262
Questions 263
Problems: 264
9.1 Calculating inventory under the FIFO and average-cost methods 264
9.2 Inventories and ratio analysis 264
9.3 Correcting inventory errors 265
9.4 The lower of cost or market rule 265
9.5 Calculating cost of goods sold under FIFO and specific identification 266
Case studies: 266
9.1 LIFO accounting at Tamar Chemicals 266
9.2 Deere and CNH Global: performance effects of inventory accounting choice 267
Notes 274
10 Accounting for Property, Plant and Equipment 275
Introduction 275
Initial recognition of PP E 277
Subsequent expenditures: repair or improvement? 277
Accounting for depreciation 278
Changes in depreciation estimates or methods 280
Asset impairment 281
Fair value vs. historical cost 283
Divestitures and asset sales 284
Intangible assets 284
Key lessons from the chapter 286
Key terms and concepts from the chapter 287
Questions 287
Problems: 288
10.1 Comparing the effects of depreciation choice on financial ratios 288
10.2 Analyzing depreciation on PPet E 289
10.3 Calculating and analyzing amortization expense 290
10.4 Calculating depreciation expense 292
10.5 Effects of changes in estimates on depreciation expense 292
10.6 Interpreting disclosures for property, plant and equipment 293
10.7 Capitalizing or expensing costs 296
10.8 Journal entries for depreciation and amortization expense 297
11 Leases and Off-Balance-Sheet Debt 298
Introduction 298
Capital vs. operating leases 298
Accounting for capital leases 300
Accounting for operating leases 301
Lease accounting: an example 301
Interpreting lease disclosures 303
Off-balance-sheet debt 305
Key lessons from the chapter 306
Key terms and concepts from the chapter 306
Questions 307
Problem: 307
11.1 The financial reporting effects of selhng receivables 307
Case studies: 308
11.1 Lease accounting at Metro AG 308
11.2 Pennzoil-Quaker State and the sale of receivables 310
11.3 Executory contracts 310
Notes 311
12 Accounting for Bonds 312
Introduction 312
Accounting for bond issuance 313
Accounting for bonds sold at par 314
Accounting for bonds sold at a premium 315
Bond redemption before maturity 317
Accounting for bonds issued at a discount 319
Zero-coupon bonds 321
Key lessons from the chapter 323
Key terms and concepts from the chapter 323
Questions 323
Problems: 324
12.1 Journal entries and balance sheet presentation for bonds 324
12.2 Amortization of bond discount and premium 325
12.3 Journal entries for bond issuance and subsequent interest payments 325
Note 326
13 Provisions and Contingencies 327
Introduction 327
Defining provisions 328
Measuring the provision 329
Disclosure of provisions: interpreting the notes 329
Contingent liabilities 331
Contingent assets 334
The future 334
Key lessons from the chapter 335
Key terms and concepts from the chapter 335
Questions 335
Problems: 336
13.1 Accounting for warranties 336
13.2 Analyzing and interpreting disclosures on the provision for warranties 337
Case studies: 337
13.1 Accounting for contingent assets: the case of Cardinal Health 337
13.2 Firestone The and Rubber Company (A) 340
13.3 Firestone The and Rubber Company (B) 343
Notes 345
14 Accounting for Pensions 346
Introduction 346
A brief word on defined contribution plans 346
Defined benefit plans 347
Unfunded defined benefit plans 347
Funded defined benefit plans 348
American Airlines: an example of defined benefit plan disclosure 354
Key lessons from the chapter 357
Key terms and concepts from the chapter 357
Questions 357
Case study: 358
14.1 Comprehensive pension review problem: Cathay Pacific 358
Note 362
15 Accounting for Income Tax 363
Introduction 363
Temporary and permanent differences 364
Deferred taxes and the balance sheet approach 366
The balance sheet approach: an example 366
Interpreting income tax disclosures: the case of Intel Corporation 369
Why deferred income tax is important 374
Key lessons from the chapter 375
Key terms and concepts from the chapter 376
Questions 376
Problems 377
15.1 Calculating temporary and permanent differences 377
15.2 Interpreting income tax disclosures 377
15.3 Deferred income taxes and the statement of cash flows 378
Case study 380
15.1 Deferred tax assets and the valuation allowance: the case of
Ford Motor Company 380
Notes 385
16 Accounting for Shareholders Equity 386
Introduction 386
Shareholders equity: an introduction 386
More on contributed capital 390
Accounting for stock transactions 392
Dividends on common stock 395
Stock dividends and stock splits 397
Accumulated other comprehensive income 399
Convertible bonds 400
The statement of shareholders equity 401
Key lessons from the chapter 402
Key terms and concepts from the chapter 403
Questions 403
Problems 404
16.1 Effect of selected transactions on net income and shareholders equity 404
16.2 Share buybacks 405
16.3 The financial statement effects of dividend payments and buybacks 405
16.4 The accounting and economic consequences of stock splits and stock dividends 406
Case studies: 406
16.1 Stock options, stock dividends, and stock splits 406
16.2 Share buybacks: economic rationale and financial reporting effects 407
26.3 The accounting for convertible bonds 408
16.4 Why do companies buy back their own shares The case of the Scomi Group 408
Notes 410
17 Marketable Securities and Investments 411
Introduction 411
Investments and marketable securities at Microsoft 412
The market and cost methods 413
The fair value hierarchy 415
Equity method 416
A further look at Microsoft s investments 419
Consolidation 421
Key lessons from the chapter 423
Key terms and concepts from the chapter 424
Questions 424
Problems 425
17.1 Classification of long-term investments 425
17.2 The effect of transaction cost on marketable securities and investments 426
17.3 Journal entries and analysis under the equity method 427
17.4 Review problem 427
17.5 Mark-to-market accounting for trading securities 429
17.6 The equity method and the statement of cash flows 429
Case studies: 431
17.1 Stora Enso: accounting for investments 431
17.2 Coca-Cola and Coca-Cola Enterprises: the equity method in practice 432
Notes 433
18 Accounting for Mergers and Acquisitions 434
Introduction 434
Purchase price/cost of acquisition 434
Contingent consideration 435
Recognition and measurement of identifiable assets 436
Subsequent adjustments to acquired assets and liabilities 440
Goodwill impairment 441
Noncontrolling interest 442
Key lessons from the chapter 443
Key terms and concepts from the chapter 443
Questions 444
Problems: 444
18.1 fournal entry for an acquisition 444
18.2 Analysis of an acquisition 445
18.3 Accounting for an acquisition: Carrefour and BLC (China) 446
18.4 Business combinations at Tesco 447
Appendix Tables for Present Value and Future Value Factors 449
Index 455
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| spelling | Young, Saul David 1955- Verfasser (DE-588)132618737 aut Corporate financial reporting and analysis a global perspective S. David Young and Jacob Cohen 3. ed. Chichester Wiley 2013 XVIII, 462 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Includes index Financial statements Corporations Accounting Corporation reports Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Bilanzanalyse (DE-588)4069453-7 gnd rswk-swf (DE-588)4123623-3 Lehrbuch gnd-content Rechnungslegung (DE-588)4128343-0 s Bilanzanalyse (DE-588)4069453-7 s b DE-604 Cohen, Jacob 1918- Verfasser (DE-588)133452158 aut Erscheint auch als Online-Ausgabe 978-1-118-55873-7 Erscheint auch als Online-Ausgabe 978-1-118-55883-6 Erscheint auch als Online-Ausgabe 978-1-118-55884-3 Erscheint auch als Online-Ausgabe 978-1-118-55886-7 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025904670&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Young, Saul David 1955- Cohen, Jacob 1918- Corporate financial reporting and analysis a global perspective Financial statements Corporations Accounting Corporation reports Rechnungslegung (DE-588)4128343-0 gnd Bilanzanalyse (DE-588)4069453-7 gnd |
| subject_GND | (DE-588)4128343-0 (DE-588)4069453-7 (DE-588)4123623-3 |
| title | Corporate financial reporting and analysis a global perspective |
| title_auth | Corporate financial reporting and analysis a global perspective |
| title_exact_search | Corporate financial reporting and analysis a global perspective |
| title_full | Corporate financial reporting and analysis a global perspective S. David Young and Jacob Cohen |
| title_fullStr | Corporate financial reporting and analysis a global perspective S. David Young and Jacob Cohen |
| title_full_unstemmed | Corporate financial reporting and analysis a global perspective S. David Young and Jacob Cohen |
| title_short | Corporate financial reporting and analysis |
| title_sort | corporate financial reporting and analysis a global perspective |
| title_sub | a global perspective |
| topic | Financial statements Corporations Accounting Corporation reports Rechnungslegung (DE-588)4128343-0 gnd Bilanzanalyse (DE-588)4069453-7 gnd |
| topic_facet | Financial statements Corporations Accounting Corporation reports Rechnungslegung Bilanzanalyse Lehrbuch |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025904670&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT youngsauldavid corporatefinancialreportingandanalysisaglobalperspective AT cohenjacob corporatefinancialreportingandanalysisaglobalperspective |