Financial statement analysis:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cincinnati, Ohio
South-Western Publ.
2011
|
| Ausgabe: | 12. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XX, 610 S. graph. Darst. |
| ISBN: | 0538749571 9780538749572 |
Internformat
MARC
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| 100 | 1 | |a Gibson, Charles H. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Financial statement analysis |c Charles H. Gibson |
| 250 | |a 12. ed. | ||
| 264 | 1 | |a Cincinnati, Ohio |b South-Western Publ. |c 2011 | |
| 300 | |a XX, 610 S. |b graph. Darst. | ||
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Datensatz im Suchindex
| _version_ | 1804143867815002112 |
|---|---|
| adam_text | IMAGE 1
12E
FINANCIAL STATEMENT
ANALYSIS
CHARLES H. GIBSON THE UNIVERSITY OF TOLEDO, EMERITUS
SOUTH-WESTERN CENGAGE LEARNING-
AUSTRALIA * BRAZIL * JAPAN * KOREA * MEXICO * SINGAPORE * SPAIN * UNITED
KINGDOM * UNITED STATES
IMAGE 2
CONTENTS
PREFACE XVI
CHAPTER L INTRODUCTION TO FINANCIAL REPORTING 1
DEVELOPMENT OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) IN THE
UNITED STATES 1 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS *
FINANCIAL ACCOUNTING STANDARDS BOARD * OPERATING PROCEDURE FOR
STATEMENTS OF FINANCIAL
ACCOUNTING STANDARDS * FASB CONCEPTUAL FRAMEWORK ADDITIONAL
INPUT-AMERICAN INSTITUTE OF CERTIFIED
PUBLIC ACCOUNTANTS (AICPA) 7
EMERGING ISSUES TASK FORCE (EITF) 7
A NEW REALITY 8 FASB ACCOUNTING STANDARDS CODIFICATION* (CODIFICATION)
10
TRADITIONAL ASSUMPTIONS OF THE ACCOUNTING MODEL 10 BUSINESS ENTITY *
GOING CONCERN OR CONTINUITY * TIME PERIOD * MONETARY UNIT * HISTORICAL
COST * CONSERVATISM * REALIZATION * MATCHING * CONSISTENCY * FULL
DISCLOSURE * MATERIALITY * INDUSTRY PRACTICES
* TRANSACTION APPROACH * CASH BASIS * ACCRUAL BASIS USING THE INTERNET
18 COMPANIES INTERNET WEB SITES * HELPFUL WEB SITES SUMMARY 19/TO THE
NET 19 / QUESTIONS 20/ PROBLEMS 22/CASES 26
CASE I-1 ICAD, INC. 26 CASE I -2 POLITICIZATION OF ACCOUNTING
STANDARDS-A NECESSARY ACT? 27 CASE 1-3 INDEPENDENCE OF ACCOUNTING
STANDARD SETTERS 28 CASE I -4 LOOKING OUT FOR INVESTORS 31 CASE 1-5
FLYING HIGH 32 CASE 1-6 HAWAII CENTERED 34 CASE 1-7 GOING CONCERN? 34
CASE 1-8 ECONOMICS AND ACCOUNTING: THE UNCONGENIAL TWINS 37 CASE I -9 I
OFTEN PAINT FAKES 38 CASE I -10 OVERSIGHT 38 CASE L-L I REGULATION OF
SMALLER PUBLIC COMPANIES 41 WEB CASE THOMSON ONE BUSINESS SCHOOL EDITION
42
CHAPTER 2 INTRODUCTION TO FINANCIAL STATEMENTS AND OTHER FINANCIAL
REPORTING TOPICS 44 FORMS OF BUSINESS ENTITIES 44 THE FINANCIAL
STATEMENTS 45
BALANCE SHEET (STATEMENT OF FINANCIAL POSITION) * STATEMENT OF
STOCKHOLDERS EQUITY (RECONCILIATION OF STOCKHOLDERS EQUITY ACCOUNTS) *
INCOME STATEMENT (STATEMENT OF EARNINGS) * STATEMENT OF CASH FLOWS
(STATEMENT OF INFLOWS AND OUTFLOWS OF CASH) * NOTES
VII
IMAGE 3
C O N T E N TS
THE ACCOUNTING CYCLE 48
RECORDING TRANSACTIONS * RECORDING ADJUSTING ENTRIES * PREPARING THE
FINANCIAL STATEMENTS * TREADWAY COMMISSION
A U D I T O R S O P I N I ON 50
AUDITOR S REPORT ON THE FIRM S INTERNAL CONTROLS * REPORT OF MANAGEMENT
ON INTERNAL CONTROL OVER FINANCIAL REPORTING MANAGEMENT S RESPONSIBILITY
FOR FINANCIAL STATEMENTS 54 THE SEC S INTEGRATED DISCLOSURE SYSTEM 54
PROXY 57 SUMMARY ANNUAL REPORT 58 THE EFFICIENT MARKET HYPOTHESIS 58
ETHICS 58
SEC REQUIREMENTS-CODE OF ETHICS HARMONIZATION OF INTERNATIONAL
ACCOUNTING STANDARDS 60 CONSOLIDATED STATEMENTS 64 ACCOUNTING FOR
BUSINESS COMBINATIONS 65
SUMMARY 6 5 / TO THE NET 65 /QUESTIONS 66/ PROBLEMS 67/CASES 72 CASE 2-1
ROGERS MANUFACTURING COMPANY 72 CASE 2-2 THE DANGEROUS MORALITY OF
MANAGING EARNINGS 73
CASE 2-3 FIRM COMMITMENT? 77 CASE 2-4 RULES OR FEEL? 78 CASE 2-5
MATERIALITY: IN PRACTICE 78 CASE 2-6 MANAGEMENT S RESPONSIBILITY 78 CASE
2-7 SAFE HARBOR 79
CASE 2-8 ENFORCEMENT 80 CASE 2-9 VIEW OF FOREIGN FINANCIAL STATEMENTS
REPORTED TO THE SEC 81 CASE 2-10 MULTIPLE COUNTRY ENFORCEMENT 82 CASE
2-11 NOTIFY THE SEC 83 WEB CASE THOMSON ONE BUSINESS SCHOOL EDITION 83
CHAPTER 3 BALANCE SHEET 85
BASIC ELEMENTS OF THE BALANCE SHEET 85 ASSETS * LIABILITIES *
STOCKHOLDERS EQUITY * QUASI-REORGANIZATION * ACCUMULATED OTHER
COMPREHENSIVE INCOME * EMPLOYEE STOCK OWNERSHIP PLANS (ESOPS) * TREASURY
STOCK * STOCKHOLDERS EQUITY IN UNINCORPORATED
FIRMS * INTERNATIONAL CONSOLIDATED BALANCE SHEET (IFRS) SUMMARY 116/TO
THE NET 117 / QUESTIONS 117/ PROBLEMS 119/CASES 126 CASE 3-1 BRACTION
BUILDERS, INC. 126
CASE 3-2 THE ENTERTAINMENT COMPANY 127 CASE 3-3 HEALTH CARE 130 CASE 3-4
SPECIALTY RETAILER 131 CASE 3-5 OUR PRINCIPAL ASSET IS OUR PEOPLE 134
CASE 3-6 BRAND VALUE 134 CASE 3-7 ADVERTISING-ASSET? 134
IMAGE 4
C O N T E N TS IX
CASE 3-8 TELECOMMUNICATIONS SERVICES-PART I 134 CASE 3-9 CANADIAN GAAP
VS. U.S. GAAP 138 WEB CASE THOMSON ONE BUSINESS SCHOOL EDITION 139
CHAPTER 4 INCOME STATEMENT 141
BASIC ELEMENTS OF THE INCOME STATEMENT 141 NET SALES (REVENUES) * COST
OF GOODS SOLD (COST OF SALES) * OTHER OPERATING REVENUE * OPERATING
EXPENSES * OTHER INCOME OR EXPENSE SPECIAL INCOME STATEMENT ITEMS 143
(A) UNUSUAL OR INFREQUENT ITEM DISCLOSED SEPARATELY * (B) EQUITY IN
EARNINGS OF NONCONSOLIDATED SUBSIDIARIES
INCOME TAXES RELATED TO OPERATIONS 146 (C) DISCONTINUED OPERATIONS * (D)
EXTRAORDINARY ITEMS * (E) CUMULATIVE EFFECT OF CHANGE IN ACCOUNTING
PRINCIPLE * (F) NET IPCOME-NONCONTROLLING
INTEREST (PREVIOUSLY MINORITY SHARE OF EARNINGS)
EARNINGS PER SHARE 150 RETAINED EARNINGS 150 DIVIDENDS AND STOCK SPLITS
151 LEGALITY OF DISTRIBUTIONS TO STOCKHOLDERS 153
COMPREHENSIVE INCOME 154 INTERNATIONAL CONSOLIDATED INCOME STATEMENT
(IFRS) 156 DISCLAIMER SUMMARY 160/TO THE NET 160 / QUESTIONS 161/
PROBLEMS 162 /CASES 170 CASE 4-1 CLOCK WORKS, INC. 170 CASE 4-2 MOBILE
EXPERIENCES 171 CASE 4-3 APPAREL 172 CASE 4-4 THE BIG ORDER 173 CASE 4-5
CELTICS 174 CASE 4-6 IMPAIRMENTS 175
CASE 4-7 CANADIAN GAAP VS. U.S. GAAP 178 CASE 4-8 TELECOMMUNICATIONS
SERVICES-PART 2 178 WEB CASE THOMSON ONE BUSINESS SCHOOL EDITION 180
C H A P T ER 5 B A S I CS OF A N A L Y S IS 181
RATIO ANALYSIS 181 COMMON-SIZE ANALYSIS (VERTICAL AND HORIZONTAL) 182
YEAR-TO-YEAR CHANGE ANALYSIS 182 FINANCIAL STATEMENT VARIATION BY TYPE
OF INDUSTRY 182
REVIEW OF DESCRIPTRVE INFORMATION 185 COMPARISONS 187 TREND ANALYSIS *
STANDARD INDUSTRIAL CLASSIFICATION (SIC) MANUAL * NORTH AMERICAN
INDUSTRY CLASSIFICATION SYSTEM (NAICS) * INDUSTRY AVERAGES AND
COMPARISON WITH COMPETITORS * CAUTION IN USING INDUSTRY AVERAGES
RELATIVE SIZE OF FIRM 194
IMAGE 5
C O N T E N TS
CHAPTER 6
OTHER LIBRARY SOURCES 194 WARD S BUSINESS DIRECTORY * STANDARD & POOR S
STOCK REPORTS * STANDARD & POOR S REGISTER OF CORPORATIONS, DIRECTORS,
AND EXECUTIVES * STANDARD & POOR S ANALYST S HANDBOOK * STANDARD &
POOR S STANDARD CORPORATION
DESCRIPTIONS (CORPORATION RECORDS) * STANDARD & POOR S SECURITY OWNER S
STOCK GUIDE * STANDARD & POOR S STATISTICAL SERVICE * STANDARD & POOR S
NET ADVANTAGE * MERGENT DIVIDEND RECORD STANDARD & POOR S ANNUAL
DIVIDEND RECORD * D&B MILLION DOLLAR DIRECTORY * DIRECTORY OF CORPORATE
AFFILIATIONS* * THOMAS REGISTER OF AMERICAN MANUFACTURERS * MERGENT
INDUSTRIAL MANUAL AND NEWS REPORTS * D&B REFERENCE BOOK OF CORPORATE
MANAGEMENTS * COMPACT DISCLOSURE * LEXIS-NEXIS
THE USERS OF FINANCIAL STATEMENTS 196
SUMMARY 197/TO THE NET 198 / QUESTIONS 199/ PROBLEMS 200/CASES 203 CASE
5-1 KRACO RETAILERS, INC. 203 WEB CASE THOMSON ONE BUSINESS SCHOOL
EDITION 204
LIQUIDITY OF SHORT-TERM ASSETS; RELATED
DEBT-PAYING ABILITY 205
CURRENT ASSETS, CURRENT LIABILITIES, AND THE OPERATING CYCLE 205 CASH *
MARKETABLE SECURITIES * RECEIVABLES * INVENTORIES * PREPAYMENTS * OTHER
CURRENT ASSETS * CURRENT LIABILITIES
CURRENT ASSETS COMPARED WITH CURRENT LIABILITIES 223 WORKING CAPITAL *
CURRENT RATIO * ACID-TEST RATIO (QUICK RATIO) * CASH RATIO
OTHER LIQUIDITY CONSIDERATIONS 227 SALES TO WORKING CAPITAL (WORKING
CAPITAL TURNOVER) * LIQUIDITY CONSIDERATIONS NOT ON THE FACE OF THE
STATEMENTS SUMMARY 229/TO THE NET 229 / QUESTIONS 230/ PROBLEMS 232
/CASES 244
CASE 6-1 MCDONALD COMPANY 244 CASE 6-2 RISING PRICES, A TIME TO SWITCH
OFF LIFO? 245 CASE 6-3 IMAGING INNOVATOR 246 CASE 6-4 DIVERSIFIED
TECHNOLOGY CONSOLIDATED STATEMENT OF INCOME 248
CASE 6-5 BOOMING RETAIL 250 CASE 6-6 SOCIAL EXPRESSION 251 CASE 6-7
SPECIALTY RETAILER-LIQUIDITY REVIEW 254 CASE 6-8 EAT AT MY
RESTAURANT-LIQUIDITY REVIEW 254 WEB CASE THOMSON ONE BUSINESS SCHOOL
EDITION 255
CHAPTER 7 LONG-TERM DEBT-PAYING ABILITY 256
INCOME STATEMENT CONSIDERATION WHEN DETERMINING LONG-TERM DEBT-PAYING
ABILITY 256 TIMES INTEREST EARNED * FIXED CHARGE COVERAGE BALANCE SHEET
CONSIDERATION WHEN DETERMINING LONG-TERM DEBT-PAYING ABILITY 259
DEBT RATIO * DEBT/EQUITY RATIO * DEBT TO TANGIBLE NET WORTH RATIO *
OTHER LONG-TERM DEBT-PAYING ABILITY RATIOS
IMAGE 6
C O N T E N TS
SPECIAL ITEMS THAT INFLUENCE A FIRM S LONG-TERM DEBT-PAYING ABILITY 265
LONG-TERM ASSETS VERSUS LONG-TERM DEBT * LONG-TERM LEASING * PENSION
PLANS * POSTRETIREMENT BENEFITS OTHER THAN PENSIONS
JOINT VENTURES 272 CONTINGENCIES * FINANCIAL INSTRUMENTS WITH
OFF-BALANCE-SHEET RISK AND FINANCIAL INSTRUMENTS WITH CONCENTRATIONS OF
CREDIT RISK * DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS
SUMMARY 276/TO THE NET 276 / QUESTIONS 277/ PROBLEMS 278 /CASES 285 CASE
7-1 VARIOUS LONG-TERM DEBIT ISSUES 285 CASE 7-2 READING AND LEARNING 286
CASE 7-3 SAVING PEOPLE MONEY 290 CASE 7-4 LOCKOUT 291 CASE 7-5 SAFE-MANY
EMPLOYERS 292 CASE 7-6 SAFE-OTHER THAN PENSIONS 292 CASE 7-7
SAFEWAY-NONCONTRIBUTORY 293 CASE 7-8 TRANSACTION PRINTERS 296 CASE 7-9
SIMULATION SOLUTIONS 296 CASE 7-10 SPECIALTY RETAILER-DEBT VIEW 298
CASE 7-1 I EAT AT MY RESTAURANT-DEBT VIEW 299 WEB CASE THOMSON ONE
BUSINESS SCHOOL EDITION 300
CHAPTER 8 PROFITABILITY 301
PROFITABILITY MEASURES 301 NET PROFIT MARGIN * TOTAL ASSET TURNOVER *
RETURN ON ASSETS * DUPONT RETURN ON ASSETS * INTERPRETATION THROUGH
DUPONT ANALYSIS * VARIATION IN COMPUTATION OF DUPONT RATIOS CONSIDERING
ONLY OPERATING ACCOUNTS * OPERATING INCOME MARGIN * OPERATING ASSET
TURNOVER * RETURN
ON OPERATING ASSETS * SALES TO FIXED ASSETS * RETURN ON INVESTMENT (ROI)
* RETURN ON TOTAL EQUITY * RETURN ON COMMON EQUITY * THE RELATIONSHIP
BETWEEN PROFITABILITY RATIOS * GROSS PROFIT MARGIN
TRENDS IN PROFITABILITY 311
SEGMENT REPORTING 312 REVENUES BY MAJOR PRODUCT LINES 313 GAINS AND
LOSSES FROM PRIOR PERIOD ADJUSTMENTS 314
COMPREHENSIVE INCOME 315 PRO-FORMA FINANCIAL INFORMATION 316 INTERIM
REPORTS 317 SUMMARY 318/TO THE NET 319 / QUESTIONS 320/ PROBLEMS
321/CASES 330
CASE 8-1 COMPANY COMPARISON 330 CASE 8-2 INTERNATIONAL NEWS 330 CASE 8-3
SPECIALTY COFFEE 331 CASE 8-4 INTEGRATED VISUAL DISPLAY 332 CASE 8-5
OPEN PLATFORMS 334 CASE 8-6 RETURN ON ASSETS-INDUSTRY COMPARISON 336
CASE 8-7 NAME THE INDUSTRY 337 CASE 8-8 SPECIALTY RETAILER-PROFITABILITY
VIEW 338 CASE 8-9 EAT AT MY RESTAURANT-PROFITABILITY VIEW 339
IMAGE 7
XII CONTENTS
CASE 8-10 EAT AT MY RESTAURANT-PROFITABILITY VIEW-COMPREHENSIVE INCOME
INCLUDED 339 WEB CASE THOMSON ONE BUSINESS SCHOOL EDITION 340
CHAPTER 9 FOR THE INVESTOR 341
LEVERAGE AND ITS EFFECTS ON EARNINGS 341 DEFINITION OF FINANCIAL
LEVERAGE AND MAGNIFICATION EFFECTS * COMPUTING THE DEGREE OF FINANCIAL
LEVERAGE * SUMMARY OF FINANCIAL LEVERAGE EARNINGS PER COMMON SHARE 343
PRICE/EARNINGS RATIO 344 PERCENTAGE OF EARNINGS RETAINED 345 DIVIDEND
PAYOUT 345 DIVIDEND YIELD 346 BOOK VALUE PER SHARE 347
STOCK OPTIONS (STOCK-BASED COMPENSATION) 348 RESTRICTED STOCK 349 STOCK
APPRECIATION RIGHTS 349
SUMMARY 351/TO THE NET 352 / QUESTIONS 352/ PROBLEMS 353/CASES 359 CASE
9-1 HOW SHOULD WE EXPAND? 359 CASE 9-2 EQUIPMENT OPERATIONS 360
CASE 9-3 BIG BOY 360 CASE 9-4 BEARING FRUIT 363 CASE 9-5 SPECIALTY
RETAILER-INVESTOR VIEW 364 CASE 9-6 EAT AT MY RESTAURANT-INVESTOR VIEW
365 WEB CASE THOMSON ONE BUSINESS SCHOOL EDITION 365
CHAPTER 10 STATEMENT OF CASH FIOWS 366
BASIC ELEMENTS OF THE STATEMENT OF CASH FLOWS 367 FINANCIAL RATIOS AND
THE STATEMENT OF CASH FLOWS 371 OPERATING CASH FLOW/CURRENT MATURITIES
OF LONG-TERM DEBT AND CURRENT NOTES PAYABLE * OPERATING CASH FLOW/TOTAL
DEBT * OPERATING CASH FLOW PER
SHARE * OPERATING CASH FLOW/CASH DIVIDENDS ALTERNATIVE CASH FLOW 375
PROCEDURES FOR DEVELOPMENT OF THE STATEMENT OF CASHFLOWS 376 SUMMARY 381
/ TO THE NET 381 / QUESTIONS 382 / PROBLEMS 383 /CASES 395
CASE 10-1 COMPARING THREE COMPANIES 395 CASE 10-2 CASH FLOW-THE DIRECT
METHOD 395 CASE 10-3 GLOBAL TECHNOLOGY 396 CASE 10-4 THE RETAIL MOVER
397
CASE 10-5 NONCASH CHARGES 400 CASE 10-6 SORRY-GIVE IT BACK 402 CASE 10-7
CASH MOVEMENTS AND PERIODIC INCOME DETERMINATION 402 CASE IO-8THEBIG.COM
403
IMAGE 8
C O N T E N TS XIII
CASE 10-9 GLASS 404 CASE 10-10 SPECIALTY RETAILER 405 CASE 10-11 EAT AT
MY RESTAURANT-CASH FLOW 406 WEB CASE THOMSON ONE BUSINESS SCHOOL EDITION
407
SUMMARY ANALYSIS NIKE, INC. (INCLUDES 2009
FINANCIAL STATEMENTS OF FORM 10-K) 408
NIKE-BACKGROUND INFORMATION 408 MANAGEMENT S DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS (SEE 10-K, ITEM 7, IN
PART) * VERTICAL COMMON-SIZE STATEMENT OF INCOME (EXHIBIT I) *
HORIZONTAL COMMON-SIZE STATEMENT OF INCOME (EXHIBIT 2) * THREE-YEAR
RATIO COMPARISON (EXHIBIT 3) * RATIO COMPARISON WITH SELECTED COMPETITOR
(EXHIBIT 4) * SELECTED COMPETITOR * SUMMARY-
LIQUIDITY * RATIO COMPARISON WITH INDUSTRY (EXHIBIT 5) OTHER 418
SUMMARY NIKE 2009 419
CHAPTER 11 EXPANDED ANALYSIS 456
FINANCIAL RATIOS AS PERCEIVED BY COMMERCIAL LOAN DEPARTMENTS 456 MOST
SIGNIFICANT RATIOS AND THEIR PRIMARY MEASURE * RATIOS APPEARING MOST
FREQUENTLY IN LOAN AGREEMENTS
FINANCIAL RATIOS AS PERCEIVED BY CORPORATE CONTROLLERS 458 MOST
SIGNIFICANT RATIOS AND THEIR PRIMARY MEASURE * KEY FINANCIAL RATIOS
INCLUDED AS CORPORATE OBJECTIVES
FINANCIAL RATIOS AS PERCERVED BY CERTIFIED PUBLIC ACCOUNTANTS 459
FINANCIAL RATIOS AS PERCEIVED BY CHARTERED FINANCIAL ANALYSTS 460
FINANCIAL RATIOS USED IN ANNUAL REPORTS 461
DEGREE OF CONSERVATISM AND QUALITY OF EARNINGS 462 INVENTORY * FIXED
ASSETS * INTANGIBLE ASSETS * PENSIONS FORECASTING FINANCIAL FAILURE 463
UNIVARIATE MODEL * MULTIVARIATE MODEL * NIKE Z SCORE
ANALYTICAL REVIEW PROCEDURES 465
MANAGEMENT S USE OF ANALYSIS 466
USE OF LIFO RESERVES 466 NOTE 4-INVENTORIES
GRAPHING FINANCIAL INFORMATION 467
MANAGEMENT OF EARNINGS 468
THE HOUSING BUST 472
IMAGE 9
XIV CONTENTS
CHAPTER 12
CHAPTER 13
VALUATION 473 MULTIPLES * MULTIPERIOD DISCOUNTED VALUATION MODELS * WHAT
THEY USE * INTERNATIONAL ASPECTS * VALUATION AS SEEN BY MANAGEMENT
CONSULTANTS * FROM PAGE V * DOT.COMS
SUMMARY 477 /TO THE NET 478 / QUESTIONS 478/ PROBLEMS 479/CASES 494 CASE
I L-L LAWSON HOMEBUILDERS, INC. 494 CASE I I -2 ACCOUNTING HOCUS-POCUS
494
CASE I 1-3 TURN A CHEEK 496 CASE I 1-4 BOOKS UNLIMITED 496 CASE I 1-5
VALUE-NIKE, INC. 500 WEB CASE THOMSON ONE BUSINESS SCHOOL EDITION 501
SPECIAL INDUSTRIES: BANKS, UTILITIES, OIL AND GAS,
TRANSPORTATION, INSURANCE, AND REAL ESTATE COMPANIES 504
BANKS 504 BALANCE SHEET * INCOME STATEMENT * RATIOS FOR BANKS REGULATED
UTILITIES 513 FINANCIAL STATEMENTS * RATIOS FOR REGULATED UTILITIES OIL
AND GAS 518
SUCCESSFUL-EFFORTS VERSUS FULL-COSTING METHODS * SUPPLEMENTARY
INFORMATION ON OIL AND GAS EXPLORATION, DEVELOPMENT,,AND PRODUCTION
ACTIVITIES * CASH FLOW
TRANSPORTATION 520 FINANCIAL STATEMENTS * RATIOS INSURANCE 524 BALANCE
SHEET UNDER GAAP * ASSETS * ASSETS-OTHER THAN
INVESTMENTS * INCOME STATEMENT UNDER GAAP * RATIOS
REAL ESTATE COMPANIES 529 SUMMARY 529/TO THE NET 530 / QUESTIONS 531/
PROBLEMS 532/CASES 537 CASE 12-1 A CLOSER LOOK AT THE PROFITABLITY OF AN
AIRLINE 537
CASE 12-2 GLOBAL INTEGRATED 537 CASE 12-3 PROVISION FOR LOAN LOSSES 538
CASE 12-4 YOU CAN BANK ON IT 539 CASE 12-5 YOU RE COVERED 542 WEB CASE
THOMSON ONE BUSINESS SCHOOL EDITION 542
PERSONAL FINANCIAL STATEMENTS AND ACCOUNTING FOR
GOVERNMENTS AND NOT-FOR-PROFIT ORGANIZATIONS 543
PERSONAL FINANCIAL STATEMENTS 543 FORM OF THE STATEMENTS * SUGGESTIONS
FOR REVIEWING THE STATEMENT OF FINANCIAL CONDITION * SUGGESTIONS FOR
REVIEWING THE STATEMENT OF CHANGES IN NET WORTH * ILLUSTRATION OF
PREPARATION OF THE STATEMENT OF FINANCIAL
CONDITION * ILLUSTRATION OF PREPARATION OF THE STATEMENT OF CHANGES IN
NET WORTH
IMAGE 10
C O N T E N TS XV
ACCOUNTING FOR GOVERNMENTS 547
ACCOUNTING FOR NOT-FOR-PROFIT ORGANIZATIONS OTHER THAN GOVERNMENTS 552
I. SFAS NO. 93, RECOGNITION OF DEPRECIATION BY NOT-FOR-PROFIT
ORGANIZATIONS * 2. SFAS NO. I 16, ACCOUNTING FOR CONTRIBUTIONS
RECEIVED
AND CONTRIBUTIONS MADE * 3. SFAS NO. I 17, FINANCIAL STATEMENTS OF
NOT-FOR-PROFIT ORGANIZATIONS * 4. SFAS NO. 124, ACCOUNTING FOR CERTAIN
INVESTMENTS HELD BY NOT-FOR-PROFIT ORGANIZATIONS * APPLICABILITY OF
GAAP TO NOT-FOR-PROFIT ORGANIZATIONS * BUDGETING BY OBJECTIVES AND/OR
MEASURES OF PRODUCTIVITY SUMMARY 556/TO THE NET 557 / QUESTIONS 557/
PROBLEMS 558/CASES 563
CASE 13-1 WHAT S BOB DOING WITH HIS MONEY? 563 CASE 13-2 MY MUD HENS 564
CASE 13-3 JEEP 566 CASE 13-4 GOVERNOR LUCAS-THIS IS YOUR COUNTY 566
CASE 13-5 COUNTY-WIDE 566
APPENDIX THOMSON ONE BASICS AND TUTORIAL 569
GLOSSARY 575
BIBLIOGRAPHY 593
INDEX 603
|
| any_adam_object | 1 |
| author | Gibson, Charles H. |
| author_facet | Gibson, Charles H. |
| author_role | aut |
| author_sort | Gibson, Charles H. |
| author_variant | c h g ch chg |
| building | Verbundindex |
| bvnumber | BV037252269 |
| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)845775241 (DE-599)GBV628479417 |
| discipline | Wirtschaftswissenschaften |
| edition | 12. ed. |
| format | Book |
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| id | DE-604.BV037252269 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:54:29Z |
| institution | BVB |
| isbn | 0538749571 9780538749572 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-021165555 |
| oclc_num | 845775241 |
| open_access_boolean | |
| owner | DE-11 DE-2070s |
| owner_facet | DE-11 DE-2070s |
| physical | XX, 610 S. graph. Darst. |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | South-Western Publ. |
| record_format | marc |
| spelling | Gibson, Charles H. Verfasser aut Financial statement analysis Charles H. Gibson 12. ed. Cincinnati, Ohio South-Western Publ. 2011 XX, 610 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Information (DE-588)4026899-8 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s Information (DE-588)4026899-8 s 1\p DE-604 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021165555&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Gibson, Charles H. Financial statement analysis Rechnungswesen (DE-588)4048732-5 gnd Information (DE-588)4026899-8 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4026899-8 |
| title | Financial statement analysis |
| title_auth | Financial statement analysis |
| title_exact_search | Financial statement analysis |
| title_full | Financial statement analysis Charles H. Gibson |
| title_fullStr | Financial statement analysis Charles H. Gibson |
| title_full_unstemmed | Financial statement analysis Charles H. Gibson |
| title_short | Financial statement analysis |
| title_sort | financial statement analysis |
| topic | Rechnungswesen (DE-588)4048732-5 gnd Information (DE-588)4026899-8 gnd |
| topic_facet | Rechnungswesen Information |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021165555&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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