Financial reporting & analysis:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
New York
McGraw-Hill/Irwin
2012
|
| Ausgabe: | 5. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes index. Erscheint: Januar 2012 |
| Beschreibung: | XXIII, 1112 S. |
| ISBN: | 9780078110863 0078110866 |
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| 245 | 1 | 0 | |a Financial reporting & analysis |c Lawrence Revsine ... [et al.] |
| 246 | 1 | 3 | |a Financial reporting and analysis |
| 250 | |a 5. ed. | ||
| 264 | 1 | |a New York |b McGraw-Hill/Irwin |c 2012 | |
| 300 | |a XXIII, 1112 S. | ||
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| 500 | |a Includes index. | ||
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Datensatz im Suchindex
| _version_ | 1804148001783939072 |
|---|---|
| adam_text | Titel: Financial reporting analysis
Autor: Revsine, Lawrence
Jahr: 2012
Contents
Preface vii
Measurement of Profit Performance:
Chapter I The Economic and Institutional Setting
6 Revenues and Expenses 61
for Financial Reporting I
___________________________________________ Criteria for Revenue Recognition 64
WorldCom in May 2002 1 Matching Expenses with Revenues 68
Why Financial Statements Are Important 2 Income Statement Format and Classification 69
Untangling the Web at WorldCom 3 Special or Unusual Items (Item 2) 71
Economics of Accounting Information 6 Discontinued Operations (Item 3) 71
Demand for Financial Statements 7 Extraordinary Items (Item 4) 74
Disclosure Incentives and the Supply of Financial Frequency and Magnitude of Various
Information 10 Categories of Transitory Income
Statement Items 75
A Closer Look at Professional Analysts 14
Analysts Decisions 14 Reporting Accounting Changes 76
Analysts Information Needs 16 Earnings per Share 83
The Rules of the Financial Reporting Game 17 Comprehensive Income and Other Comprehensive
Generally Accepted Accounting Principles 17 Income 84
Who Determines the Rules? 20 Global Vantage Point 88
FASB Accounting Standards Codification™ 21 Sections, Categories, and Subcategories 89
The Politics of Accounting Standards 23 APPENDIX: Review of Accounting Procedures and
Adversarial Nature of Financial Reporting 24 T-Account Analysis 93
Aggressive Financial Reporting: A Case Study 25 Understanding Debits and Credits 95
An International Perspective 29 Adjusting Entries 97
International Financial Reporting 31 Closing Entries 101
International Accounting Standards Board (IASB) 33 _________________________________________________
The March toward Convergence 35 Chapter 3 Additional Topics in Income
Challenges Confronting the Analyst 36 ______________Determination 131_____________
APPENDIX: GAAP in the United States 38 Revenue Recognition Prior to Sale m
Early Developments 38 Percentage-of-Completion Method 132
Emergence of GAAP 40 Completed-Contract Method 137
Current Institutional Structure in the Revenue Recognition on Commodities 138
United States 42
Revenue Recognition Subsequent to Sale 142
Installment Sales Method 142
Chapter 2 Accrual Accounting and income
Determination 57 Cost Recovery Method 144
Revenue Recognition for Specialized Sales
Example: Cash versus Accrual Income Transactions 146
Measurement 57 Franchise Sales 146
Sales with Right of Return 149 Return on Common Equity and Financial
Bundled (Multiple-Element) Sales 149 Leverage 270
Earnings Management 152 Components of ROCE 272
Popular Earnings Management Devices 155 Global Vantage Point 273
Accounting Errors, Earnings Restatements, and Prior
Period Adjustments 160 Cash Flow Analysis 2M
Global Vantage Point 165 Financial Ratios and Default Risk 289
IFRS Revenue Recognition and Measurement 165 APPENDIX: Altaian s Z-Score and the Prediction of
Long-Term Construction Accounting 166
Installment Sales 169 ------------------------------------------------------------------
Joint IASB/FASB Project on Revenue Chapter 6 The Role of Financial Information
Recognition 170 in Valuation and Credit Risk
Assessment 313
Chapter 4 Structure of the Balance Sheet and Business Valuation 314
Statement of Cash Flows 193
Classification Criteria and Measurement
Conventions for Balance Sheet Accounts 194
The Discounted Free Cash Flow Approach to
Valuation 314
The Role of Earnings in Valuation 318
Analytical Insights: Understanding the Nature The Abnormal Earning Approach to Valuation 321
of a Firm s Business 201 Fair Value Accounting 325
International Differences in Balance Sheet Global Vantage Point 327
Presentation 203 Research on Earnings and Equity Valuation 327
Notes to Financial Statements 206 Sources of Variation in PIE Multiples 329
Statement of Cash Flows 208 Earnings Surprises 334
Cash Flows versus Accrual Earnings 210 Credit Risk Assessment 336
Deriving Cash Flow Information 215 Traditional Lending Products 337
Global Vantage Point 220 Credit Analysis 338
Defining the Sections, Categories, and Credit-Rating Agencies 339
Subcategories in the Statements 221 APPENDIX A: Discounted Cash Flow and Abnormal
Earnings Valuation Applications 344
Chapter 5 Essentials of Financial Statement ValuinSa Business Opportunity 344
Analysis 249 Valuing Whole Foods Market s Shares 348
------------------------------------------------------------------ APPENDIX B: Financial Statement Forecasts 351
Basic Approaches 249 Illustration of Comprehensive Financial Statement
Financial Statement Analysis and Accounting Forecasts 352
Quality 250
A Case in Point: Getting Behind the Numbers Chapter 7 The Role of Financial Information in
at Whole Foods Market 252
Examining Whole Foods Market s Financial
Contracting 375
Statements 253 Finalizing the BookWorm Loan 376
Profitability, Competition, and Conflicts of Interest in Business Relationships 376
Business Strategy 263 Debt Covenants in Lending Agreements 378
Financial Ratios and Profitability Analysis 263 Affirmative Covenants, Negative Covenants, and
ROA and Competitive Advantage 267 Default Provisions 379
Mandated Accounting Changes May Trigger Debt Global Vantage Point 458
Covenant Violation 382 Comparison oflFRS and GAAP Receivable
Managers Responses to Potential Debt Covenant Accounting 458
Violations 383 Expected FASB and IASB Actions 459
Management Compensation 385
How Executives Are Paid 386
Proxy Statements and Executive Compensation 391 ChaDter 9 Inventories 477
Incentives Tied to Accounting Numbers 392 ---------------------------------------------------------
Catering to Wall Street 396 An Overview of Inventory Accounting Issues 477
Regulatory Agencies 399 Determination of Inventory Quantities 480
Capital Requirements in the Banking Industry 400 Items Included in Inventory 483
Rate Regulation in the Electric Utilities Industry 401 Costs Included in Inventory 483
Taxation 402 Manufacturing Costs 484
Fair Value Accounting and the Financial Crisis 403 Absorption Costing versus Variable
The Meltdown 404 Costing 485
The Controversy 405 Vendor Allowances 488
Analytical Insights: Incentives to Manage Cost Flow Assumptions: The Concepts 489
Earnings 407 First-In, First-Out (FIFO) Cost Flow 491
----------------------------------------------------------------- Last-In, First-Out (LIFO) Cost Flow 492
Chapter 8 Receivables 425 FIFO, LIFO, and Inventory Holding Gains 493
The LIFO Reserve Disclosure 496
Assessing the Net Realizable Value of Accounts
Receivable 425 Inflation and LIFO Reserves 500
Estimating Uncollectibles 425 LIFO Liquidation 502
Assessing the Adequacy of the Allowance for Reconciliation of Changes in LIFO Reserve 504
Uncollectibles Account Balance 427 Improved Trend Analysis 505
Estimating Sales Returns and Allowances 429 Eliminating LIFO Ratio Distortions 507
Analytical Insight: Do Existing Receivables Tax Implications of LIFO 508
Represent Real Sales? 430 Eliminating Realized Holding Gains for
Imputing Interest on Trade Notes Receivable 435 FIFO Firms 509
The Fair Value Option 439 Analytical Insights: LIFO Dangers 510
Accelerating Cash Collection: Sale of Receivables and Empirical Evidence on Inventory Policy
Collateralized Borrowings 441 Choice 511
Sale of Receivables (Factoring) 442 Lower Df Cost or Market Method 513
Borrowing Using Receivables as Collateral 443 Tne Contracting Origins of the Lower of Cost or
Ambiguities Abound: Is It a Sale or a Market Method 516
Borrowing? 444 Evaluation of the Lower of Cost or
A Closer Look at Securitizations 445 Market Rule 517
Securitization and the 2008 Financial Crisis 449 Global Vantage Point 518
Some Cautions for Statement Readers 450 Comparison oflFRS and GAAP Inventory
Troubled Debt Restructuring 451 Accounting 518
Settlement 453 Future Directions 519
Continuation with Modification of Debt Terms 453 APPENDIX A: Eliminating Realized Holding Gains
Evaluating Troubled Debt Restructuring Rules 457 from FIFO Income 522
APPENDIX B: Dollar-Value LIFO 524 Book Value versus Market Value after Issuance 623
APPENDIX C: Inventory Errors 529 Fair Value Option 626
____________________________________________ Global Vantage Point 630
Chapter 10 Long-Lived Assets 55 I Managerial Incentives and Financial
------------------------------------------------------------------ Reporting for Debt 631
Measurement of the Carrying Amount of Debt Carried at Amortized Historical Cost 631
Long-Lived Assets 552 Imputed Interest on Notes Payable 636
The Approach Used by GAAP 553 Analytical Insights: Future Cash Flow
Long-Lived Asset Measurement Rules Effects of Debt 637
Illustrated 555 Incentives for Off-Balance-Sheet Liabilities 641
Financial Analysis and Fixed Asset Reporting 560 Hedees 643
Intangible Assets 564 Typical Derivative Instruments and the Benefits of
Asset Impairment 567 Hedging 644
Tangible and Amortizable Intangible Assets 567 Financial Reporting for Derivative Instruments 650
Indefinite-Lived Intangible Assets 570 Hedge Accounting 651
Case Study of Impairment Recognition and Fair Value Hedge Accounting 653
Disclosure-Fortune Brands 570 Cash Fhw Hedge Accounting 656
Management Judgments and Impairments 572 Hedge Accountingfor a Forecasted Transaction 659
Obligations Arising from Retiring Hedge Effectiveness 659
Long-Lived Assets 572 Global Vantage Point 661
Assets Held for Sale 574
Depreciation 574
Contingent Liabilities 661
Measuring and Recognizing Loss Contingencies 662
Disposition of Long-Lived Assets 577 Recording Gain Contingencies 664
Financial Analysis and Depreciation
Global Vantage Point 664
Differences 579
Exchanges of Nonmonetary Assets 582
Exchanges Recorded at Book Value 584
Global Vantage Point 586
Chapter 12 Financial Reporting for Leases 693
Comparison oflFRS and GAAP Long-Lived Asset Evolution of Lease Accounting 693
Why Lessees Like the Operating Lease Method 695
The Securities and Exchange Commissions
___________________ Initiative 695
Future Directions 591
Chapter 11 Financial Instruments as Liabilities 61 I Lessee Accounting 696
FASB ASC 840 Criteria for Capital Lease
Balance Sheet Presentation 611 Treatment 696
Global Vantage Point 613 Capitd Lease Treatment lUustrated 698
Debt or Equity? 613
Executory Costs 701
Bonds Payable 614 Residual Value Guarantees 702
Characteristics of Bond Cash Flows 614 Payments in Advance 704
Bonds Issued at Par 615 Financial Statement Effects of Treating a Lease
Bonds Issued at a Discount 616 asa Capital Lease versus Treating It
Bonds Issued at a Premium 619 as an Operating Lease 705
Graphic Look at Bonds 621 Lessees Financial Statement Disclosures 710
Lessor Accounting 712 Measuring and Reporting Uncertain Tax Positions 773
Sales-Type and Direct Financing Leases 712 Assessing Uncertain Tax Position Related to a
Lessors Operating Leases 714 Permanent Difference 774
Distinction between Capital and Operating Leases 714 Recording Uncertain Tax Position Related to
Direct Financing Lease Treatment Illustrated 716 TiminS of Deductibility 775
GuaranteedversusUnguaranteedResidualValues 719 Making Changes or Resolving Uncertain Tax
Financial Statement Effects of Direct Financing
versus Operating Leases 719 Assessing Disclosures on Uncertain TaxPositions 777
Sales- Type Lease Treatment Illustrated 721 Extracting Analytical Insights from Footnote
Disclosures 778
Additional Leasing Aspects 722
Using Deferred Tax Footnotes to Assess Earnings
Sale and Leaseback 722
Quality 780
Using Tax Footnotes to Improve Interfirm
Financial Reporting versus Tax Accounting Comparability 782
Other Special Lease Accounting Rules 724
for Leases 724
Lessors Disclosures 724
Using Income Tax Footnotes to Assess the Degree
of Conservatism in Firms Accounting
Global Vantage Point 726 Choices 784
Comparison oflFRS and GAAP Lease Global Vantage Point 787
Accounting 726 Approach for Recognizing Deferred Tax Assets 787
FASB and IASB Joint Exposure Draft 727 Reconciliation of Statutory and Effective Tax Rates 788
Reporting Deferred Taxes on the Balance Sheet 788
Disclosure of Income Tax Amounts Recognized
Directly in Equity (Other Comprehensive
- Income) 789
APPENDIX: Making Financial Statement Data
Comparable by Adjusting for Off-Balance-Sheet
Leases 730
Chapter 13 Income Tax Reporting 749 Uncertain Tax Positions 790
IASB Exposure Draft on Income Taxes 790
Understanding Income Tax Reporting 750
APPENDIX: Comprehensive Interpenod Tax
Temporary and Permanent Differences between
Book Income and Taxable Income 750
Allocation Problem 792
Computation of Taxable Income and Taxes
Problems Caused by Temporary Differences 752 Pavable 793
Deferred Income Tax Accounting: Interperiod Calculation of Change in Deferred Tax Asset and
Tax Allocation 755 Liability Accounts 795
Deferred Income Tax Assets 758 Calculation of Tax Expense 797
Deferred Income Tax Asset Valuation Allowances 760
Illustration of Footnote Disclosure for Valuation Chapter 14 Pensions and Postretirement
Allowances 762 Benefits 82,
Classification of Deferred Tax Assets and Deferred
Tax Liabilities 763 Rights and Obligations in Pension Contracts 821
Deferred Income Tax Accounting When Tax Rates Accounting Issues Related to Defined Benefit
Change 763 Pension Plans 824
Net Operating Losses: Carrybacks and Financial Reporting for Defined Benefit
Carryforwards 766 Pension Plans 825
Using Footnote Disclosures to Improve Financial A Simple Example: A World of Complete Certainty 826
Analysis 768 The Real World: Uncertainty Introduces Gains
Understanding Income Tax Footnote Disclosures 768 and Losses 830
Journal Entries for Changes in Funded Status 838 Current GAAP Requirements 919
Determinants of Pension Funding 839 Options Backdating Scandal 923
Case Study of Pension Recognition and Disclosure- Convertible Debt 924
General Electric 841 Background 925
Accumulated Other Comprehensive Income Financial Reporting Issues 926
Disclosure and Deferred Income Taxes 850 Analytical Insights 928
Additional Issues in Computing Expected
Return 851
Extraction of Additional Analytic Insights from
Footnote Disclosures 852
Global Vantage Point 929
Cash Balance Plans 855 Chapter 16 Intercorporate Equity Investments 949
Postretirement Benefits Other Than Pensions 856 Noncontrolling (Minority) Ownership 949
Analytical Insights: Assessing OPEB Liability 860 Minority Passive Investments: Fair Value
Evaluation of Pension and Postretirement Benefit Accounting 950
Financial Reporting 861 Other-Than-Temporary Impairment of
Global Vantage Point 862 Investments 955
Comparison oflFRS and GAAP Retirement Benefit Minority Active Investments: Equity Method 956
Accounting 862 Fair Value Option for Equity Method
FASB and IASB Activity 863 Investments 960
Controlling Financial Interest (Majority
Ownership) 961
Chapter 15 Financial Reporting for Owners
Eauity 889 Acquisition Method and Preparation of
------------------------------------------------------------------ Consolidated Statements
Appropriate Income Measurement 889 (100% Acquisition) 962
What Constitutes the Firm ? Entity View versus Adjustments to the Consolidated Balance Sheet 963
Proprietary View 890 Other Consolidation Adjustments-Intra-entity
Why Companies Repurchase Their Stock 892 Transactions 966
Compliance with Contract Terms 896 Acquisition Method with Noncontrolling
Interests 967
Legality of Corporate Dividend Distributions 900
Shareholders Equity: Financial Statement
Presentation 902
Global Vantage Point 904
Earnings per Share 905
Noncontrolling Interest under the Purchase
Method 970
Proportionate Consolidation 972
Accounting for Goodwill 974
Acquisition and Purchase Methods versus
Simple Capital Structure 905 Pooling-of-interests Method 976
Complex Capital Structure 906 Acquisition and Purchase Methods Complicate
Analytical Insights 909 Financial Analysis 978
Is Earnings per Share a Meaningful Number? 910 Consolidation of Variable Interest Entities 980
Global Vantage Point 911
Accounting for Foreign Subsidiaries 982
Accounting for Share-Based Compensation 911 Foreign Cmrmcy Tramactiom 982
Historical Perspective 912 Accounting for Nonfreestanding Foreign
Opposition to the FASB 913 Subsidiaries 984
The Initial Compromise-S¥AS No. 123 915 Accounting for Self-Contained Foreign
Stock Options Debate Rekindled 916 Subsidiaries 986
Global Vantage Point 988 Analytical Insights: Ways Operating Cash Flows Can
Accounting for Financial Assets (Marketable Be Distorted or Manipulated 1047
Securities and Investments) 988 Changes in Working Capital Accounts 1047
Consolidated Financial Statements and Accounting Accounts Receivable Sale (Securitization) versus
for Business Combinations 993 Collateralized Borrowing 1047
Accounting for Special Purpose Entities (SPEs) or Capitalizing versus Expensing 1048
Variable Interest Entities (VIEs) 994 Software Development Costs 1049
Accounting for Joint Ventures 994 Capital versus Operating Leases 1049
FASB Exposure Draft on Financial Instruments 994 Cash Flow Impact of Stock Option
APPENDIX A: Accounting for Held-to-Maturity Expensing 1051
Debt Investments 998 Global Vantage Point 1053
APPENDIX B: Pooling-of-interests Accounting 999 Reporting of Interest Received and Paid, Dividends
Acquisition versus Pooling Methods and Received and Paid, and Tax Refunds
Financial Analysis 1000 and Payments 1054
Joint IASB and FASB Proposal on Statement of
Chapter 17 Statement of Cash Flows 1025 Cash Flows 1056
Statement Format 1026 ____ ____ ______
The Direct Method 1026 Appendix Time Value of Money 1089
The Indirect Method 1029
Other Elements of the Cash Flow Statement 1033
Preparing the Cash Flow Statement 1034
Cash Flows from Operating Activities 1035
Cash Flows from Investing Activities 1039
Cash Flows from Financing Activities 1040
Reconciling between Statements: Some
Complexities 1041
Discrepancies in Current Accruals 1041
Discrepancies Related to Property, Plant, and
Equipment 1044
Simultaneous Noncash Financing and Investing
Activities 1045
Future Value 1089
Present Value 1090
Present Value of an Ordinary Annuity 1092
Present Value of an Annuity Due 1093
Index 1099
|
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| bvnumber | BV039155647 |
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| 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 | 5. ed. |
| format | Book |
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| genre | (DE-588)4522595-3 Fallstudiensammlung gnd-content |
| genre_facet | Fallstudiensammlung |
| geographic | USA (DE-588)4078704-7 gnd |
| geographic_facet | USA |
| id | DE-604.BV039155647 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T00:00:12Z |
| institution | BVB |
| isbn | 9780078110863 0078110866 |
| language | English |
| lccn | 2010048982 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-024173306 |
| oclc_num | 745521134 |
| open_access_boolean | |
| owner | DE-703 DE-19 DE-BY-UBM DE-739 |
| owner_facet | DE-703 DE-19 DE-BY-UBM DE-739 |
| physical | XXIII, 1112 S. |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | McGraw-Hill/Irwin |
| record_format | marc |
| spelling | Financial reporting & analysis Lawrence Revsine ... [et al.] Financial reporting and analysis 5. ed. New York McGraw-Hill/Irwin 2012 XXIII, 1112 S. txt rdacontent n rdamedia nc rdacarrier Includes index. Erscheint: Januar 2012 Financial statements Financial statements Case studies Corporations Accounting Finanzanalyse (DE-588)4133000-6 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Bilanzanalyse (DE-588)4069453-7 gnd rswk-swf Jahresabschluss (DE-588)4162679-5 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf (DE-588)4522595-3 Fallstudiensammlung gnd-content Rechnungslegung (DE-588)4128343-0 s Finanzanalyse (DE-588)4133000-6 s DE-604 USA (DE-588)4078704-7 g Bilanzanalyse (DE-588)4069453-7 s 1\p DE-604 Jahresabschluss (DE-588)4162679-5 s 2\p DE-604 Revsine, Lawrence Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024173306&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Financial reporting & analysis Financial statements Financial statements Case studies Corporations Accounting Finanzanalyse (DE-588)4133000-6 gnd Rechnungslegung (DE-588)4128343-0 gnd Bilanzanalyse (DE-588)4069453-7 gnd Jahresabschluss (DE-588)4162679-5 gnd |
| subject_GND | (DE-588)4133000-6 (DE-588)4128343-0 (DE-588)4069453-7 (DE-588)4162679-5 (DE-588)4078704-7 (DE-588)4522595-3 |
| title | Financial reporting & analysis |
| title_alt | Financial reporting and analysis |
| title_auth | Financial reporting & analysis |
| title_exact_search | Financial reporting & analysis |
| title_full | Financial reporting & analysis Lawrence Revsine ... [et al.] |
| title_fullStr | Financial reporting & analysis Lawrence Revsine ... [et al.] |
| title_full_unstemmed | Financial reporting & analysis Lawrence Revsine ... [et al.] |
| title_short | Financial reporting & analysis |
| title_sort | financial reporting analysis |
| topic | Financial statements Financial statements Case studies Corporations Accounting Finanzanalyse (DE-588)4133000-6 gnd Rechnungslegung (DE-588)4128343-0 gnd Bilanzanalyse (DE-588)4069453-7 gnd Jahresabschluss (DE-588)4162679-5 gnd |
| topic_facet | Financial statements Financial statements Case studies Corporations Accounting Finanzanalyse Rechnungslegung Bilanzanalyse Jahresabschluss USA Fallstudiensammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024173306&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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