The analysis and use of financial statements:
This text shows how to accurately evaluate a firm's financial status and make informed investment decisions. It features a comparative analysis of US and international reporting requirements, and methods of financial research.
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| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
[New York u.a.]
Wiley
2003
|
| Edition: | 3. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Summary: | This text shows how to accurately evaluate a firm's financial status and make informed investment decisions. It features a comparative analysis of US and international reporting requirements, and methods of financial research. |
| Physical Description: | XII, 767 S. graph. Darst. 1 CD-ROM (12 cm) |
| ISBN: | 0471375942 9780471375944 |
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MARC
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| 245 | 1 | 0 | |a The analysis and use of financial statements |c Gerald I. White ; Ashwinpaul C. Sondhi ; Dov Fried |
| 250 | |a 3. ed. | ||
| 264 | 1 | |a [New York u.a.] |b Wiley |c 2003 | |
| 300 | |a XII, 767 S. |b graph. Darst. |e 1 CD-ROM (12 cm) | ||
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| 520 | |a This text shows how to accurately evaluate a firm's financial status and make informed investment decisions. It features a comparative analysis of US and international reporting requirements, and methods of financial research. | ||
| 650 | 4 | |a Eksternt regnskabsvæsen-lærebøger | |
| 650 | 4 | |a Financial statements | |
| 650 | 4 | |a Regnskabsanalyse | |
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| 700 | 1 | |a Fried, Dov |e Verfasser |4 aut | |
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| _version_ | 1804129885788045312 |
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| adam_text | CONTENTS
Appendices and Cases
are located in the Wiley web site (wiley.com) and on the CD.
1.
FRAMEWORK FOR FINANCIAL STATEMENT
ANALYSIS
1
Introduction
2
Need for Financial Statement Analysis
2
Focus on Investment Decisions
3
Classes of Users,
4
Financial Information and Capital Markets,
4
The Financial Reporting System
5
General Principles and Measurement Rules,
5
The U.S. Financial Reporting System
6
Securities and Exchange Commission,
6
Financial Accounting Standards Board,
7
International Accounting Standards
11
International Organization of Securities Commissions,
12
International Accounting Standards Board,
12
European Financial Reporting Standards,
13
SEC Reporting Requirements for Foreign Registrants
13
Principal Financial Statements
14
The Balance Sheet,
14
The Income Statement,
15
Statement of Comprehensive Income,
16
Statement of Cash Flows,
17
Statement of Stockholders Equity,
17
Footnotes,
18
Contingencies,
18
Supplementary Schedules,
20
Other Sources of Financial Information
20
Management Discussion and Analysis,
20
Other Data Sources,
21
Role of the Auditor
22
Reporting on Uncertainties,
23
Other Auditor Services,
25
Changing Auditors,
25
Auditing Outside of the United States,
25
Summary
26
2.
ACCOUNTING INCOME AND ASSETS:
THE ACCRUAL CONCEPT
28
Introduction
29
Income, Cash Flows, and Assets: Definitions and
Relationships
29
The Accrual Concept of Income
31
Income Statement,
34
Accounting Income: Revenue and Expense Recognition,
39
Issues in Revenue and Expense Recognition,
45
Summary of Review Recognition Methods,
52
Nonrecurring Items
52
Types of Nonrecurring Items,
53
IAS Standards for Nonrecurring Items,
56
Analysis of Nonrecurring Items,
56
Quality of Earnings,
61
The Balance Sheet
61
Format and Classification,
61
Measurement of Assets and Liabilities,
63
Uses of the Balance Sheet,
64
Statement of Stockholders Equity
65
Format, Classification, and Use,
65
Summary
68
3.
ANALYSIS OF CASH FLOWS
74
Statement of Cash Flows
75
Direct and Indirect Method Cash Flow Statements,
75
Preparation of a Statement of Cash Flows,
78
Transactional Analysis,
78
Preparation of a Direct Method Statement of Cash Flows,
79
Indirect Method,
82
Reported versus Operating Changes in Assets and
Liabilities,
83
Effect of Exchange Rate Changes on Cash,
85
Analysis of Cash Flow Information
87
Free Cash Flows and Valuation,
87
Relationship of Income and Cash Flows,
88
Analysis of Cash Flow Trends,
92
Cash Flow Classification Issues,
94
Cash Flow Statements: An International Perspective
98
Summary
99
4.
FOUNDATIONS OF RATIO AND FINANCIAL
ANALYSIS
110
Introduction 111
Purpose and Use of Ratio Analysis, 111
Ratio Analysis: Cautionary Notes,
112
VII
VIII
CONTENTS
Common-Size Statements
114
Discussion of Ratios by Category
119
Activity Analysis,
119
Liquidity Analysis,
124
Long-term Debt and Solvency Analysis,
130
Profitability Analysis,
133
Operating and Financial Leverage,
135
Ratios: An Integrated Analysis
139
Analysis of Firm Performance,
140
Economic Characteristics and Strategies,
145
Classification and Selection of Ratios,
148
Earnings per Share and Other Ratios Used
in Valuation
149
Earnings per Share,
149
Cash Flow per Share,
151
EBITDA per Share,
152
Book Value per Share,
153
Price-to-Earnings and Price-to-Book-Value Ratios,
153
Dividend Payout Ratio,
153
Patterns of Ratio Disclosure and Use
153
Perceived Importance and Classification,
153
Disclosure of Ratios and Motivation,
154
Summary
154
5.
EMPIRICAL RESEARCH: IMPLICATIONS
FOR FINANCIAL STATEMENT ANALYSIS
163
Introduction
164
Classical Approach
165
Market-Based Research
166
Efficient Market Theory,
166
Modern Portfolio Theory,
167
Tests of the EMH versus the Mechanistic Hypothesis,
168
Ball and Brown Study,
169
Information Content Studies,
169
Relationship Between Earnings and Stock Returns,
170
Positive Accounting Research
173
Disclosure and Regulatory Requirements,
173
Agency Theory,
173
Summary of the Research,
175
Empirical Research: A Mid-Course Evaluation,
176
Direction of Current Research:
Back to the Future?
181
Ball and Brown Revisited,
181
Contextual Approaches and Fundamental Analysis,
183
Coming Full Circle: From Edwards and Bell to
Ohlson,
184
Implications of Empirical Research for Financial
Statement Analysis
185
6.
ANALYSIS OF INVENTORIES
192
Introduction
193
Inventory and Cost of Goods Sold: Basic Relationships
193
Scenario
1:
Stable Prices,
194
Scenario
2:
Rising Prices,
194
Comparison of Information Provided by Alternative
Methods
195
Balance Sheet Information: Inventory Account,
195
Income Statement Information: Cost of Goods Sold,
196
LIFO
Versus FIFO: Income, Cash Flow, and Working
Capital Effects
198
Adjustment from
LIFO
to FIFO
200
Adjustment of Inventory Balances,
200
Adjustment of Cost of Goods Sold,
201
Adjustment of Income to Current Cost Income
202
Financial Ratios:
LIFO
Versus FIFO
206
Profitability: Gross Profit Margin,
207
Liquidity: Working Capital,
208
Activity: Inventory Turnover,
209
Solvency: Debt-to-Equity Ratio,
211
Declines in
LIFO
Reserve
211
LIFO
Liquidations,
212
Declining Prices,
214
Initial Adoption of
LIFO
and Changes
to and from
LIFO
215
Initial Adoption of
LIFO,
215
Change from
LIFO
Method,
216
LIFO: A
Historical and Empirical Perspective
217
Overview of
FIFO/LIFO
Choice,
217
Summary of
FIFO/LIFO
Choice,
217
International Accounting and Reporting Practices
219
IASB Standard
2, 220
Summary and Concluding Comments
220
7.
ANALYSIS OF LONG-LIVED ASSETS: PART I—THE
CAPITALIZATION DECISION
227
Introduction
228
Acquiring the Asset: The Capitalization Decision
228
Capitalization Versus Expensing: Conceptual Issues
229
Financial Statement Effects of Capitalization,
229
Capitalization Versus Expensing: General Issues
233
Capitalization of Interest Costs,
233
Intangible Assets,
235
Asset Revaluation,
240
Capitalization Versus Expensing: Industry Issues
241
Regulated Utilities,
241
Computer Software Development Costs,
242
Accounting for Oil and Gas Exploration,
244
CONTENTS
Analysis of OBS
Activities: Texaco
383
Adjustments to
1999
Debt,
383
Financial Reporting by Lessors
386
Lease Classification: Lessors,
387
Sales-Type Leases,
387
Direct Financing Leases,
390
IAS Standards for Lessors,
391
Summary
393
11.
PENSIONS AND OTHER EMPLOYEE BENEFITS
400
Introduction
401
Pension Plans
401
Defined Contribution Plans,
404
Defined Benefit Plans,
404
Defined Benefit Pension Plans
405
Estimating Benefit Obligations,
405
Factors Affecting Benefit Obligations,
407
Factors Affecting Plan Assets,
410
Funded Status of Pension Plan,
411
Financial Reporting for Pensions: SFAS
87
and SFAS
132 412
Pension Cost: Components and Measurement,
413
Balance Sheet Carrying Amounts and Reconciliation to
Funded Status,
415
Analysis of Pension Plan Disclosures
418
Importance of Assumptions,
418
Analysis of Pension Plan: Status, Costs, and Cash
Flows,
421
Analysis of Texaco Pension Plan Disclosures,
425
Other Pension Fund Issues
429
Acquisitions and Divestitures,
429
Curtailments and Settlements,
429
Cash Balance Plans,
430
IASB and Non-ILS. Reporting Requirements
431
Other Postemployment Benefits
432
Estimating Health Care Benefits,
433
Computing Postretirement Benefit Cost,
433
Disclosure of Plan Status,
434
Importance of Assumptions,
434
Analysis of Westvaco s Postretirement Health
Care Costs,
437
Using SFAS
106
and SFAS
132
Disclosures,
437
Postretirement Benefits Outside the United States,
438
Preretirement Benefits
438
Stock Compensation Plans
438
Using SFAS
123
Disclosures,
441
Effect on the Statement of Cash Flows,
441
Stock Repurchase Programs and Sales of Put Warrants,
442
Summary
442
13.
ANALYSIS OF INTERCORPORATE
INVESTMENTS
454
Introduction
455
Investments in Securities
456
Cost Method,
456
Market Method,
457
Lower of Cost or Market Method,
457
U.S. Accounting Standards for Investments in
Securities,
457
Analysis of Marketable Securities
461
Separation of Operating from Investment Results,
461
Effects of Classification of Marketable Securities
Under SFAS
115,462
Analysis of Investment Performance,
462
Summary of Analytical Procedures,
466
Equity Method of Accounting
466
Conditions for Use,
466
Illustration of the Equity Method,
467
Comparison of the Equity Method and SFAS
115,468
Equity Method of Accounting and Analysis,
469
Consolidation
471
Conditions for Use,
473
Illustration of Consolidation,
473
Comparison of Consolidation with the Equity
Method
473
Consolidation versus the Equity Method: Analytical
Considerations,
475
Proportionate Consolidation,
478
Significance of Consolidation: Summary,
481
Analysis of Minority Interest
482
Consolidation Practices Outside the United States
483
Analysis of Segment Data
484
Disclosure Requirements of SFAS
131
and IAS
14,484
Illustration of Industry Segments: Lucent and Roche,
486
Illustration of Geographical Segments: Honda,
488
Management Discussion and Analysis,
489
Uses and Limitations of Segment Data,
490
Using Segment Data to Estimate Consolidated Earnings
and Risk,
490
Summary
492
14.
ANALYSIS OF BUSINESS COMBINATIONS
503
Introduction
504
Accounting for Acquisitions
504
Conditions Necessary for Use of the Pooling of Interests
Method,
505
Illustration of the Purchase and Pooling Methods
506
The Purchase Method,
506
The Pooling of Interests Method,
509
CONTENTS
XI
Effects of Accounting Methods
509
Comparison of Balance Sheets,
509
Comparison of Income Statements,
510
Ratio Effects,
514
Cash Flow Statement Effects,
515
Complicating Factors in Purchase Method
Acquisitions
520
Contingent Payments,
520
Allocation of Purchase Price,
520
Restructuring Provisions,
521
Income Tax Effects of Business Combinations
521
International Differences in Accounting for Business
Combinations
524
Differences in Historical Treatment of Goodwill,
524
Analysis of Goodwill
525
Goodwill Amortization,
526
Goodwill Impairment,
526
Goodwill Impairment Under SFAS
142, 527
Choosing the Acquisition Method
528
Income Maximization as Motivation
for the Pooling/Purchase Choice,
529
Market Reaction and the Pooling/Purchase
Choice,
529
Interpreting the Research Results,
530
Push-Down Accounting
532
Example:
Genentech, 532
Impact on the Balance Sheet,
533
Impact on the Income Statement,
534
Effect on Cash Flows,
535
Effect on Financial Ratios,
535
Push-Down Summed Up,
535
Spinoffs 535
Analysis of
Spinoffs, 536
Example: Lucent,
536
Reasons for Investment in Spinoffs,
537
Summary
538
15.
ANALYSIS OF MULTINATIONAL
OPERATIONS
546
Introduction
547
Effects of Exchange Rate Changes
547
Basic Accounting Issues
549
Foreign Currency Translation Under SFAS
52 550
Role of the Functional Currency,
550
Remeasurement: The Temporal Method,
551
Translation: The All-Current Method,
552
Treatment of Exchange Rate Gains and Losses,
552
Remeasurement versus Translation,
553
Illustration of Translation and Remeasurement
555
Translation: The All-Current Method,
556
Cumulative Translation Adjustment,
559
Remeasurement: The Temporal Method,
561
Comparison of Translation and Remeasurement
562
Income Statement Effects,
562
Balance Sheet Effects,
563
Impact on Financial Ratios,
564
Impact on Reported Cash Flows,
566
Analysis of Foreign Currency Disclosures
568
Exchange Rate Changes: Exposure and Effects,
568
Hyperinflationary Economies
573
Alternative Accounting Methods for Hyperinflationary
Subsidiaries,
574
Effects of Debt Denominated in Hyperinflationary
Currencies,
574
Changes in Functional Currency
574
Analytical Difficulties Related to Foreign
Operations
575
Relationships Among Interest Rates, Inflation,
and Exchange Rates,
575
Consistency in Reporting,
576
Economic Interpretation of Results,
577
Impact of SFAS
8
and SFAS
52
on Management
and Investor Behavior,
579
Financial Reporting Outside of the United
States
580
International Accounting Standards,
580
Summary
580
16.
DERIVATIVES AND HEDGING ACTIVITIES
589
Introduction
590
Defining Risk
590
Foreign Currency Risk,
592
Interest Rate Risk,
592
Commodity Risk,
592
Risk of Changes in Market Value,
593
Event Risk,
593
Hedging Techniques
593
Forward Contracts,
593
Options,
595
Economic Hedges,
595
Accounting Standards for Derivative Instruments
and Hedging Activities
596
Recognition of Derivatives and Measurement
of Derivatives and Hedged Items,
597
Hedge Qualification Criteria,
600
Types of Hedges,
600
Embedded Derivatives,
603
XII
CONTENTS
Hedge Effectiveness,
604
Hedge Termination,
605
Effect of Hedging on Impairment,
605
Disclosure Requirements,
606
Related Financial Reporting Requirements,
606
Analysis of Hedging Disclosures
608
Analysis of IBM s Risk Management Disclosures,
608
Analysis of AMR
s
Risk Management Disclosures,
610
Risk Factors in Derivatives and Hedging Activities,
612
Summary
613
17.
ANALYSIS OF FINANCIAL STATEMENTS:
A SYNTHESIS
619
Introduction
620
Analysis of and Adjustments to the Balance Sheet
620
Analysis of Book Value,
620
Adjustments to Assets,
621
Adjustments to Liabilities,
622
Balance Sheet Adjustments for Westvaco,
622
Adjustments to Stockholders Equity,
628
Adjusted Book Value per Common Share,
628
Analysis of Capital Structure,
629
Balance Sheet Adjustments for Non-U.S. Companies,
630
Adjustments to Reported Income
631
Normalization of Reported Income,
631
Analytical Treatment of Nonrecurring Items,
634
Income Normalization for Non-U.S. Firms,
636
Normalization Over the Economic Cycle,
636
Acquisitions Effects,
636
Exchange Rate Effects,
637
Effect of Accounting Changes,
637
Quality of Earnings,
637
Comprehensive Income,
639
Analysis of Cash Flow
640
Analysis of Cash Flow Components,
641
Free Cash Flow,
643
International Cash Flow Comparisons,
643
Adjusted Financial Ratios
644
International Ratio Comparisons,
645
Summary
645
18.
ACCOUNTING- AND FINANCE-BASED
MEASURES OF RISK
646
Introduction
647
Earnings Variability and Its Components,
647
Credit Risk
648
Bankruptcy Prediction,
648
Research Results,
649
The Prediction of Bond Ratings,
658
Usefulness of Bond Ratings Predictions,
662
The Significance of Ratings: Another Look,
665
Equity Risk: Measurement and Prediction
666
Risk and Return: Theoretical Models,
666
Importance and Usefulness of Beta
(β),
668
Review of Theoretical and Empirical Findings,
668
The Attack on the CAPM and
/3, 673
Summary
677
19.
VALUATION AND FORECASTING
682
Introduction
683
VALUATION MODELS
683
Overview of Models
683
Asset-Based Valuation Models
685
Market Price and Book Value: Theoretical
Considerations,
685
Book Value: Measurement Issues,
686
Tobin s
Q
Ratio,
687
Stability and Growth of Book Value,
687
Discounted Cash Flow Valuation Models
689
Dividend-based Models,
689
Earnings-based Models,
690
Free Cash Flow Approach to Valuation,
702
The Abnormal Earnings or EBO Model
705
EBO versus DCF Models,
707
The EBO Model: Concluding Comments,
714
FORECASTING MODELS AND TIME SERIES
PROPERTIES OF EARNINGS
714
Forecasting Models,
714
Extrapolative Models,
714
Forecasting with Disaggregated Data,
717
Comparison with Financial Analyst Forecasts
720
Analyst Forecasts; Some Caveats,
721
FINANCIAL STATEMENT FORECASTS
724
Alpha Growth,
725
Summary
731
PRESENT VALUE TABLES
739
BIBLIOGRAPHY
743
INDEX
755
|
| any_adam_object | 1 |
| author | White, Gerald I. Sondhi, Ashwinpaul C. Fried, Dov |
| author_facet | White, Gerald I. Sondhi, Ashwinpaul C. Fried, Dov |
| author_role | aut aut aut |
| author_sort | White, Gerald I. |
| author_variant | g i w gi giw a c s ac acs d f df |
| building | Verbundindex |
| bvnumber | BV016962496 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5681 |
| callnumber-raw | HF5681.B2 |
| callnumber-search | HF5681.B2 |
| callnumber-sort | HF 45681 B2 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 827 |
| ctrlnum | (OCoLC)463990010 (DE-599)BVBBV016962496 |
| discipline | Wirtschaftswissenschaften |
| edition | 3. ed. |
| format | Book |
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| id | DE-604.BV016962496 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T19:12:15Z |
| institution | BVB |
| isbn | 0471375942 9780471375944 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-010245768 |
| oclc_num | 463990010 |
| open_access_boolean | |
| owner | DE-N2 DE-384 DE-91 DE-BY-TUM DE-20 DE-19 DE-BY-UBM DE-703 DE-473 DE-BY-UBG DE-11 DE-Aug4 |
| owner_facet | DE-N2 DE-384 DE-91 DE-BY-TUM DE-20 DE-19 DE-BY-UBM DE-703 DE-473 DE-BY-UBG DE-11 DE-Aug4 |
| physical | XII, 767 S. graph. Darst. 1 CD-ROM (12 cm) |
| publishDate | 2003 |
| publishDateSearch | 2003 |
| publishDateSort | 2003 |
| publisher | Wiley |
| record_format | marc |
| spelling | White, Gerald I. Verfasser aut The analysis and use of financial statements Gerald I. White ; Ashwinpaul C. Sondhi ; Dov Fried 3. ed. [New York u.a.] Wiley 2003 XII, 767 S. graph. Darst. 1 CD-ROM (12 cm) txt rdacontent n rdamedia nc rdacarrier This text shows how to accurately evaluate a firm's financial status and make informed investment decisions. It features a comparative analysis of US and international reporting requirements, and methods of financial research. Eksternt regnskabsvæsen-lærebøger Financial statements Regnskabsanalyse Årsregnskaber Bilanzanalyse (DE-588)4069453-7 gnd rswk-swf Bilanzanalyse (DE-588)4069453-7 s DE-604 Sondhi, Ashwinpaul C. Verfasser aut Fried, Dov Verfasser aut Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010245768&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | White, Gerald I. Sondhi, Ashwinpaul C. Fried, Dov The analysis and use of financial statements Eksternt regnskabsvæsen-lærebøger Financial statements Regnskabsanalyse Årsregnskaber Bilanzanalyse (DE-588)4069453-7 gnd |
| subject_GND | (DE-588)4069453-7 |
| title | The analysis and use of financial statements |
| title_auth | The analysis and use of financial statements |
| title_exact_search | The analysis and use of financial statements |
| title_full | The analysis and use of financial statements Gerald I. White ; Ashwinpaul C. Sondhi ; Dov Fried |
| title_fullStr | The analysis and use of financial statements Gerald I. White ; Ashwinpaul C. Sondhi ; Dov Fried |
| title_full_unstemmed | The analysis and use of financial statements Gerald I. White ; Ashwinpaul C. Sondhi ; Dov Fried |
| title_short | The analysis and use of financial statements |
| title_sort | the analysis and use of financial statements |
| topic | Eksternt regnskabsvæsen-lærebøger Financial statements Regnskabsanalyse Årsregnskaber Bilanzanalyse (DE-588)4069453-7 gnd |
| topic_facet | Eksternt regnskabsvæsen-lærebøger Financial statements Regnskabsanalyse Årsregnskaber Bilanzanalyse |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010245768&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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