Financial reporting and statement analysis: a strategic perspective
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Fort Worth [u.a.]
Dryden Press
1999
|
| Edition: | 4. ed. |
| Series: | The Dryden Press series in accounting
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | 1. Aufl. u.d.T.: Stickney, Clyde P.: Financial statement analysis |
| Physical Description: | XXIII, 908 S. graph. Darst. |
| ISBN: | 0030238110 |
Staff View
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV012910128 | ||
| 003 | DE-604 | ||
| 005 | 20001206 | ||
| 007 | t | ||
| 008 | 991215s1999 d||| |||| 00||| eng d | ||
| 020 | |a 0030238110 |9 0-03-023811-0 | ||
| 035 | |a (OCoLC)41447115 | ||
| 035 | |a (DE-599)BVBBV012910128 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-20 |a DE-384 | ||
| 050 | 0 | |a HF5635 | |
| 082 | 0 | |a 657/.3 |2 21 | |
| 084 | |a QP 730 |0 (DE-625)141930: |2 rvk | ||
| 084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
| 100 | 1 | |a Stickney, Clyde P. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Financial reporting and statement analysis |b a strategic perspective |c Clyde P. Stickney ; Paul R. Brown |
| 250 | |a 4. ed. | ||
| 264 | 1 | |a Fort Worth [u.a.] |b Dryden Press |c 1999 | |
| 300 | |a XXIII, 908 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a The Dryden Press series in accounting | |
| 500 | |a 1. Aufl. u.d.T.: Stickney, Clyde P.: Financial statement analysis | ||
| 630 | 0 | 7 | |a Generally Accepted Accounting Principles |0 (DE-588)4465431-5 |2 gnd |9 rswk-swf |
| 650 | 7 | |a Financiële verslaglegging |2 gtt | |
| 650 | 4 | |a Accounting | |
| 650 | 4 | |a Financial statements | |
| 650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Rechnungslegung |0 (DE-588)4128343-0 |D s |
| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a Generally Accepted Accounting Principles |0 (DE-588)4465431-5 |D u |
| 689 | 1 | |5 DE-604 | |
| 700 | 1 | |a Brown, Paul R. |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008787324&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-008787324 | ||
Record in the Search Index
| _version_ | 1804127596563136512 |
|---|---|
| adam_text | Brief Contents PART I Foundation for Effective Financial
Statement Analysis 1
CHAPTER 1 Overview of Financial Reporting and Financial Statement Analysis 3
CHAPTER 2 Income Flows Versus Cash Flows: Key Relationships in Understanding
the Dynamics of a Business 64
CHAPTER 3 Introduction to Profitability and Risk Analysis 124
PART II Impact of Generally Accepted Accounting Principles on Profitability
and Risk Analysis 198
CHAPTER 4 Relevant Financial Statement Data for Analysis 201
Chapter 5 Generally Accepted Accounting Principles: Income Recognition
and Asset Valuation 283
CHAPTER 6 Generally Accepted Accounting Principles: Liability Recognition
and Related Expenses 370
Chapter 7 Generally Accepted Accounting Principles: Intercorporate Entities 461
PART III Exploring Profitability and Risk Analysis in More Depth 550
CHAPTER 8 Profitability Analysis: An Extended Look 553
CHAPTER 9 Risk Analysis: An Extended Look 619
PART IV Financial Statement Analysis and Valuation 684
CHAPTER 10 Pro Forma Financial Statements 687
CHAPTER 11 Valuation: Cash Flow Based Approaches 746
Chapter 12 Valuation: Earnings Based Approaches 794
Appendix A Financial Statements for the Coca Cola Company and Subsidiaries 839
Appendix B Financial Review for the Coca Cola Company and Subsidiaries Incorporating
Management s Discussion and Analysis 871
Appendix C Output of Financial Statement Analysis Package (FSAP) for the Coca Cola
Company and Subsidiaries 889
Index 896
xi v
Contents PART I FOUNDATION FOR EFFECTIVE FINANCIAL
STATEMENT ANALYSIS 1
Chapter l Overview of Financial Reporting and Financial
Statement Analysis 3
Learning Objectives 3
Overview of Financial Statement Analysis 4
Identify the Industry Economic Characteristics 5
Tools For Studying Industry Economics 8
Value Chain Analysis 8
Porter s Five Forces Classification 9
Economics Attributes Framework 11
Identify the Company Strategy 12
Framework for Strategy Analysis 13
Application of Strategy Framework to Coke 14
Principal Financial Statements and Notes 15
Balance Sheet—Measuring Financial Position 15
Income Statement—Measuring Operating Performance 21
Statement of Cash Flows 28
Summary of Financial Statements and Notes 30
Profitability and Risk Analysis 30
Tools of Profitability and Risk Analysis 32
Valuation of Firms 36
Price Earnings Ratio 36
Market to Book Value Ratio 36
Role of Financial Statement Analysis in an Efficient Capital Market 37
Sources of Financial Statement Information 38
Summary 39
Problems and Cases 40
Case 1.1 Nike: Somewhere Between a Swoosh and a Slam Dunk 54
Chapter 2 Income Flows Versus Cash Flows: Key Relationships
in Understanding the Dynamics of a Business 64
Learning Objectives 64
Income Flows, Cash Flows, and Life Cycle Relations 65
Net Income and Cash Flow from Operations 65
xv
xvi Contents
Relationships of Cash Flows from Operating, Investing, and Financing Activities 69
Illustrations of Cash Flow Relations 71
Preparing the Statement of Cash Flows 79
Algebraic Formulation 79
Classifying Changes in Balance Sheet Accounts 81
Illustration of Procedure for Preparing Cash Flow Statement 85
Summary 88
Problems and Cases 89
Case 2.1 W.T. Grant Co. 102
Chapter 3 Introduction to Profitability and Risk Analysis 124
Learning Objectives 124
Profitability Analysis 125
Rate of Return on Assets 125
Disaggregating ROA 127
Analyzing the Profit Margin 128
Analyzing Assets Turnover 135
Analysis of Segment Data 140
Rate of Return on Common Shareholders Equity 142
Risk Analysis 145
Short Term Liquidity Risk 147
Long Term Solvency Risk 151
Interpreting Financial Statement Ratios 155
Comparisons with Corresponding Ratios of Earlier Periods 155
Comparisons with Corresponding Ratios of Other Firms 156
Summary 157
Appendix 3.1 Earnings Per Common Share 160
Problems and Cases 163
Case 3.1 Profitability and Risk Analysis of Wal Mart Stores 182
Case 3.2 Specialty Retailing Industry Analysis: The Gap
and the Limited 187
PART II IMPACT OF GENERALLY ACCEPTED
ACCOUNTING PRINCIPLES ON PROFITABILITY
AND RISK ANALYSIS 198
Chapter 4 Relevant Financial Statement Data for Analysis 201
Learning Objectives 201
The Raw Data of Financial Statements 202
Contents x v i i
Reporting Earnings and Economic Value Added 203
Earnings Sustainability 205
Discontinued Operations 206
Extraordinary Items 210
Changes in Accounting Principles 211
Impairment Losses on Long Lived Assets 215
Restructuring Charges 219
Changes in Estimates 222
Gains and Losses from Peripheral Activities 225
Management s Analysis of Operations 227
Summary of Earnings Sustainability 228
Earnings Measurement and Management 229
Earnings Measurement 229
Earnings Management 229
Restated Financial Statement Data 232
Account Classification Differences 235
Reporting Period Differences 236
Financial Reporting Worldwide 239
Summary 243
Problems and Cases 244
Case 4.1 International Paper: A Recurring Dilemma 264
Case 4.2 Tanaguchi Corporation—Part A 269
Case 4.2, Appendix 4.1 Unconsolidated Financial
Statements for Tanaguchi Corporation 272
Case 4.2, Appendix 4.2 Comparison of U.S. and Japanese GAAP 275
Case 4.3 Tanaguchi Corporation—Part B 280
Chapter 5 Generally Accepted Accounting Principles:
Income Recognition and Asset Valuation 283
Learning Objectives 283
Income Recognition 284
Income Recognition and Earnings Management 285
Criteria for Revenue Recognition 286
Criteria for Expense Recognition 289
Application of Revenue and Expense Recognition Criteria 289
Income Recognition for Long Term Contractors 293
Revenue Recognition When Cash Collectibility Is Uncertain 297
Disclosure of Revenue Recognition Method 299
Inventory Cost Flow Assumption 302
FIFO 302
LIFO 303
Weighted Average 306
xviii Contents Conversion from LIFO to FIFO 306
Stock Price Reaction to Changes in Inventory Cost Flow Assumption 310
Earnings Sustainability and the Cost Flow Assumption 310
Accounting for Fixed Assets 312
Asset Valuation 313
Depreciable Life 314
Depreciation Method 316
Impairment of Long Lived Assets 317
Earnings Sustainability and Fixed Asset Reporting 318
Accounting for Intangible Assets 320
Research and Development Costs 321
Software Development Costs 322
Goodwill 324
Earnings Sustainability and Intangible Asset Reporting 325
Valuing Intangibles—Is It Possible? 326
Summary 328
Appendix 5.1: Accounting for the Effects of Changing Prices 328
Problems and Cases 334
Case 5.1 Arizona Land Development Company 343
Case 5.2 Chiron Corporation—An R D Puzzle 353
Case 5.3 Corporation Industrial Sanluis: Coping
with Changing Prices 356
Case 5.4 America Online: Online or Off Track 360
Chapter 6 Generally Accepted Accounting Principles:
Liability Recognition and Related Expenses 370
Learning Objectives 370
Principles of Liability Recognition 371
Obligations with Fixed Payment Dates and Amounts 372
Obligations with Fixed Payment Amounts but Estimated Payment Dates 372
Obligations with Estimated Payment Dates and Amounts 373
Obligations Arising from Advances from Customers on Unexecuted Contracts
and Agreements 373
Obligations Under Mutually Unexecuted Contracts 373
Contingent Obligations 374
Controversial Issues in Liability Recognition 375
Issuance of Hybrid Securities 375
Off Ralance Sheet Financing Arrangements 376
Derivative Instruments 380
Principles of Liability Valuation 386
Contents xix
Leases 388
Operating Lease Method 389
Capital Lease Method 390
Choosing the Accounting Method 392
Effects on Lessor 394
Lease Accounting for Tax Purposes 395
Converting Operating Leases to Capital Leases 395
Retirement Benefits 398
Pensions 398
Postretirement Benefits Other Than Pensions 410
Income Taxes 411
Overview Of Income Tax Accounting 411
Required Income Tax Disclosures 414
Assessing a Firm s Tax Position 422
Income Tax Disclosures 423
Is the Deferred Tax Liability Really a Liability? 424
Understanding Reserves in the Financial Statements 425
Nature of a Reserve Account 426
Use of Reserve Accounts 426
Summary of Reserves 428
Summary 429
Problems and Cases 429
Case 6.1 American Airlines and United Airlines: A Pension
for Debt 446
Case 6.2 Sun Microsystems: A Not Too Taxing Experience 453
Case 6.3 CIFRA: Remodeling the Financial Statements 456
Chapter 7 Generally Accepted Accounting Principles:
Intercorporate Entities 461
Learning Objectives 461
Corporate Acquisitions 462
Purchase Method 464
Pooling of Interests Method 465
Criteria for Pooling of Interests 466
Purchase versus Pooling of Interest Reporting: Which Is Preferable
to Analysts? 467
Corporate Acquisitions and Income Taxes 470
Corporate Disclosures on Acquisitions 471
Investments in Securities 473
Types of Investments 474
xx Contents
Minority, Passive Investments 475
Minority, Active Investments 478
Majority, Active Investments 480
Joint Venture Investments 489
Income Tax Consequences of Investments in Securities 490
Foreign Currency Translation 491
Functional Currency Concept 491
Translation Methodology—Foreign Currency Is Functional Currency 493
Translation Methodology—U.S. Dollar Is Functional Currency 496
Implications of Functional Currency Determination 498
Interpreting Financial Statement Disclosures 501
Foreign Currency Translation and Income Taxes 502
Segment Reporting 503
Definition of Segments 503
Transfer Pricing and Treatment of Central Corporate Expenses 504
Segments Items Disclosed 504
Summary 505
Problems and Cases 505
Case 7.1 Fisher Corporation 522
Case 7.2 Clark Equipment Company: Analyzing a Joint Problem 541
Case 7.3 Loucks Corporation: Obtaining Security in Translation 547
PART III EXPLORING PROFITABILITY AND RISK ANALYSIS
IN MORE DEPTH 550
Chapter 8 Profitability Analysis: An Extended Look 553
Learning Objectives 553
Rate of Return on Assets 553
Interpreting the Rate of Return on Assets 554
Relating ROAs and Value Chain Analysis 566
Supplementing ROAs in Profitability Analysis 569
Rate of Return on Common Shareholders Equity 572
Behavior of ROCE 573
Summary 577
Problems and Cases 578
Case 8.1 Computer Workstation Industry Analysis: Hewlett Packard
and Sun Microsystems 592
Case 8.2 Wireless Telecommunications Industry Analysis:
Motorola, Nokia, and Ericsson 603
Contents xxi
Chapter 9 Risk Analysis: An Extended Look 619
Learning Objectives 619
Definition of Risk 620
Analyzing Credit Risk 620
Sources of Debt Financing 620
The C s of Credit Risk Analysis 621
Summary of Credit Risk Analysis 627
Analyzing Bankruptcy Risk 628
The Bankruptcy Process 628
Models of Rankruptcy Prediction 628
Application of Bankruptcy Prediction Models to W.T. Grant Company 636
Other Methodological Issues in Bankruptcy Prediction Research 638
Synthesis of Bankruptcy Prediction Research 640
Market Risk 643
Summary 648
Problems and Cases 649
Case 9.1 Massachusetts Stove Company—Bank Lending Decision 653
Case 9.2 Fly by Night International Group: Can This
Company Be Saved? 659
Case 9.3 Millennial Technologies: Apocalypse Now 669
Case 9.4 Kroger Company: Risky Times 679
PART IV FINANCIAL STATEMENT ANALYSIS
AND VALUATION 684
Chapter 10 Pro Forma Financial Statements 687
Learning Objectives 687
Preparing Pro Forma Financial Statements 688
Step 1: Project Sales and Other Revenues 690
Step 2: Project Operating Expenses 693
Step 3: Project the Assets on the Balance Sheet 694
Step 4: Project Liabilities and Shareholders Equity 704
Step 5: Project the Cost of Financing, Income Tax Expense, and the Change
in Retained Earnings 709
Step 6: Project the Statement of Cash Flows 710
Analyzing Pro Forma Financial Statements 712
Summary 714
Appendix 10.1: Designing a Computer Spreadsheet for Pro Forma
Financial Statements 715
xx ii Contents
Problems and Cases 722
Case 10.1 McDonald s Corporation—A Franchising Experience 731
Case 10.2 Massachusetts Stove Company: Analyzing
Strategic Options 736
Chapter 11 Valuation: Cash Flow Based Approaches 746
Learning Objectives 746
Rationale for Cash Flow Based Valuation 747
Overview of Cash Flow Based Valuation 748
Periodic Cash Flows 748
Residual Value 755
Cost of Capital 757
Illustrations of Cash Flow Based Valuation 761
Valuation of a Single Project 761
Valuation of Coke 764
Evaluation of Present Value of Cash Flows Valuation Method 766
Summary 767
Problems and Cases 767
Case 11.1 Holmes Corporation: LBO Valuation 772
Case 11.2 Rodriguez Home Center, Inc.: Equity Buyout Valuation 786
Chapter 12 Valuation: Earnings Based Approaches 794
Learning Objectives 794
Price Earnings (P E) Ratios 795
Development of Theoretical Model 795
Theoretical versus Actual P E Ratios 800
Application of Theoretical P E Model 803
Summary of P E Ratio 804
Price to Book Value (P BV) Ratios 805
Development of Theoretical Model 805
Application of Theoretical Model 808
Using P E Ratios and P BV Ratios of Comparable Firms 810
Summary Comments on Valuation 811
Reconciling Academic Research with the Work of the
Sec urity Analyst 812
Level of Aggregation Issue 812
Theory Development and Practice Feed One Another 813
Does the Theory of Capital Market Efficiency Get in the Way? 813
Summary 815
Contents xxi i i
Problems and Cases 815
Case 12.1 Revco D.S., Inc. 819
Case 12.2 Kleen Cleaning Services: Pricing an Initial
Public Offering 833
Appendix A Financial Statements for the Coca Cola Company
and Subsidiaries 839
Appendix B Financial Review for the Coca Cola Company and
Subsidiaries Incorporating Management s
Discussion and Analysis 871
Appendix C Output of Financial Statement Analysis Package (FSAP) for
the Coca Cola Company and Subsidiaries 889
Index 896
|
| any_adam_object | 1 |
| author | Stickney, Clyde P. Brown, Paul R. |
| author_facet | Stickney, Clyde P. Brown, Paul R. |
| author_role | aut aut |
| author_sort | Stickney, Clyde P. |
| author_variant | c p s cp cps p r b pr prb |
| building | Verbundindex |
| bvnumber | BV012910128 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5635 |
| callnumber-raw | HF5635 |
| callnumber-search | HF5635 |
| callnumber-sort | HF 45635 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 730 QP 820 |
| ctrlnum | (OCoLC)41447115 (DE-599)BVBBV012910128 |
| dewey-full | 657/.3 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.3 |
| dewey-search | 657/.3 |
| dewey-sort | 3657 13 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 4. ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01819nam a2200469 c 4500</leader><controlfield tag="001">BV012910128</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20001206 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">991215s1999 d||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0030238110</subfield><subfield code="9">0-03-023811-0</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)41447115</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV012910128</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-20</subfield><subfield code="a">DE-384</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5635</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657/.3</subfield><subfield code="2">21</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 730</subfield><subfield code="0">(DE-625)141930:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 820</subfield><subfield code="0">(DE-625)141943:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Stickney, Clyde P.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Financial reporting and statement analysis</subfield><subfield code="b">a strategic perspective</subfield><subfield code="c">Clyde P. Stickney ; Paul R. Brown</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">4. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Fort Worth [u.a.]</subfield><subfield code="b">Dryden Press</subfield><subfield code="c">1999</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XXIII, 908 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">The Dryden Press series in accounting</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">1. Aufl. u.d.T.: Stickney, Clyde P.: Financial statement analysis</subfield></datafield><datafield tag="630" ind1="0" ind2="7"><subfield code="a">Generally Accepted Accounting Principles</subfield><subfield code="0">(DE-588)4465431-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Financiële verslaglegging</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Financial statements</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Generally Accepted Accounting Principles</subfield><subfield code="0">(DE-588)4465431-5</subfield><subfield code="D">u</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Brown, Paul R.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008787324&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-008787324</subfield></datafield></record></collection> |
| id | DE-604.BV012910128 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:35:52Z |
| institution | BVB |
| isbn | 0030238110 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008787324 |
| oclc_num | 41447115 |
| open_access_boolean | |
| owner | DE-20 DE-384 |
| owner_facet | DE-20 DE-384 |
| physical | XXIII, 908 S. graph. Darst. |
| publishDate | 1999 |
| publishDateSearch | 1999 |
| publishDateSort | 1999 |
| publisher | Dryden Press |
| record_format | marc |
| series2 | The Dryden Press series in accounting |
| spelling | Stickney, Clyde P. Verfasser aut Financial reporting and statement analysis a strategic perspective Clyde P. Stickney ; Paul R. Brown 4. ed. Fort Worth [u.a.] Dryden Press 1999 XXIII, 908 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier The Dryden Press series in accounting 1. Aufl. u.d.T.: Stickney, Clyde P.: Financial statement analysis Generally Accepted Accounting Principles (DE-588)4465431-5 gnd rswk-swf Financiële verslaglegging gtt Accounting Financial statements Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 s DE-604 Generally Accepted Accounting Principles (DE-588)4465431-5 u Brown, Paul R. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008787324&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Stickney, Clyde P. Brown, Paul R. Financial reporting and statement analysis a strategic perspective Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Financiële verslaglegging gtt Accounting Financial statements Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4465431-5 (DE-588)4128343-0 |
| title | Financial reporting and statement analysis a strategic perspective |
| title_auth | Financial reporting and statement analysis a strategic perspective |
| title_exact_search | Financial reporting and statement analysis a strategic perspective |
| title_full | Financial reporting and statement analysis a strategic perspective Clyde P. Stickney ; Paul R. Brown |
| title_fullStr | Financial reporting and statement analysis a strategic perspective Clyde P. Stickney ; Paul R. Brown |
| title_full_unstemmed | Financial reporting and statement analysis a strategic perspective Clyde P. Stickney ; Paul R. Brown |
| title_short | Financial reporting and statement analysis |
| title_sort | financial reporting and statement analysis a strategic perspective |
| title_sub | a strategic perspective |
| topic | Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Financiële verslaglegging gtt Accounting Financial statements Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Generally Accepted Accounting Principles Financiële verslaglegging Accounting Financial statements Rechnungslegung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008787324&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT stickneyclydep financialreportingandstatementanalysisastrategicperspective AT brownpaulr financialreportingandstatementanalysisastrategicperspective |