International financial statement analysis:
Saved in:
| Main Authors: | , , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Hoboken, NJ
John Wiley & Sons, Inc.
2012
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| Edition: | Second edition |
| Series: | CFA Institute investment series
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXVII, 1009 Seiten Diagramme |
| ISBN: | 9780470916629 9781118259740 |
Staff View
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| 245 | 1 | 0 | |a International financial statement analysis |c Thomas R. Robinson , CFA ; Elaine Henry, CFA, Wendy L. PÖirie, CFA, Michael A. Boihahn, CFA |
| 250 | |a Second edition | ||
| 264 | 1 | |a Hoboken, NJ |b John Wiley & Sons, Inc. |c 2012 | |
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Record in the Search Index
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| adam_text | Titel: International financial statement analysis
Autor: Robinson, Thomas R
Jahr: 2012
CONTENTS
Foreword xvii
Preface xix
Acknowledgments xxiii
About the CFA Institute Investment Series xxv
CHAPTER 1
Financial Statement Analysis: An Introduction 1
Learning Outcomes 1
1. Introduction 1
2. Scope of Financial Statement Analysis 2
3. Major Financial Statements and Other Information Sources 7
3.1. Financial Statements and Supplementary Information 7
3.2. Other Sources of Information 26
4. Financial Statement Analysis Framework 27
4.1. Articulate the Purpose and Context of Analysis 27
4.2. Collect Data 29
4.3. Process Data 29
4.4. Analyze/Interpret the Processed Data 30
4.5. Develop and Communicate Conclusions/Recommendations 30
4.6. Follow-Up 31
5. Summary 31
Problems 33
CHAPTER 2
Financial Reporting Mechanics 35
Learning Outcomes 35
1. Introduction 36
2. The Classification of Business Activities 36
3. Accounts and Financial Statements 37
3.1. Financial Statement Elements and Accounts 38
3.2. Accounting Equations 40
4. The Accounting Process 46
4.1. An Illustration 46
4.2. The Accounting Records 46
4.3. Financial Statements 60
5. Accruals and Valuation Adjustments 62
5.1. Accruals 62
5.2. Valuation Adjustments 65
6. Accounting Systems 65
6.1. Flow of Information in an Accounting System 65
6.2. Debits and Credits 65
7. Using Financial Statements in Security Analysis 67
7.1. The Use of Judgment in Accounts and Entries 67
7.2. Misrepresentations 68
8. Summary 69
Appendix 2A: A Debit/Credit Accounting System 69
Problems 85
CHAPTER 3
Financial Reporting Standards 89
Learning Outcomes 89
1. Introduction 90
2. The Objective of Financial Reporting 90
3. Standard-Setting Bodies and Regulatory Authorities 93
3.1. Accounting Standards Boards 94
3.2. Regulatory Authorities 96
4. Convergence of Global Financial Reporting Standards 102
5. The International Financial Reporting Standards Framework 106
5.1. Objective of Financial Reports 106
5.2. Qualitative Characteristics of Financial Reports 108
5.3. Constraints on Financial Reports 109
5.4. The Elements of Financial Statements 110
5.5. General Requirements for Financial Statements 112
5.6. Convergence of Conceptual Framework 116
6. Effective Financial Reporting 118
6.1. Characteristics of an Effective Financial Reporting Framework 118
6.2. Barriers to a Single Coherent Framework 119
7. Comparison of IFRS with Alternative Reporting Systems 120
8. Monitoring Developments in Financial Reporting Standards 122
8.1. New Products or Types of Transactions 122
8.2. Evolving Standards and the Role of CFA Institute 123
8.3. Company Disclosures 124
9. Summary 127
Problems 129
CHAPTER 4
Understanding Income Statements 133
Learning Outcomes 133
1. Introduction 134
2. Components and Format of the Income Statement 135
3. Revenue Recognition 140
3.1. General Principles 140
3.2. Revenue Recognition in Special Cases 143
3.3. Implications for Financial Analysis 151
4. Expense Recognition 152
4.1. General Principles 153
4.2. Issues in Expense Recognition 157
4.3. Implications for Financial Analysis 162
5. Nonrecurring Items and Nonoperating Items 163
5.1. Discontinued Operations 163
5.2. Extraordinary Items 164
5.3. Unusual or Infrequent Items 165
5.4. Changes in Accounting Policies 166
5.5. Nonoperating Items 168
6. Earnings per Share 169
6.1. Simple versus Complex Capital Structure 169
6.2. Basic EPS 170
6.3. Diluted EPS 172
6.4. Changes in EPS 178
7. Analysis of the Income Statement 178
7.1. Common-Size Analysis of the Income Statement 179
7.2. Income Statement Ratios 181
8. Comprehensive Income 183
9. Summary 186
Problems 188
CHAPTER 5
Understanding Balance Sheets 193
Learning Outcomes 193
1. Introduction 193
2. Components and Format of the Balance Sheet 194
2.1. Balance Sheet Components 195
2.2. Current and Noncurrent Classification 197
2.3. Liquidity-Based Presentation 198
3. Current Assets and Current Liabilities 199
3.1. Current Assets 199
3.2. Current Liabilities 207
4. Noncurrent Assets 210
4.1. Property, Plant, and Equipment 212
4.2. Investment Property 213
4.3. Intangible Assets 213
4.4. Goodwill 216
4.5. Financial Assets 219
5. Noncurrent Liabilities 222
5.1. Long-Term Financial Liabilities 223
5.2. Deferred Tax Liabilities 224
6. Equity 224
6.1. Components of Equity 225
6.2. Statement of Changes in Equity 227
7. Analysis of the Balance Sheet 229
7.1. Common-Size Analysis of the Balance Sheet 229
7.2. Balance Sheet Ratios 237
8. Summary 240
Problems 242
CHAPTER 6
Understanding Cash Flow Statements 245
Learning Outcomes 245
1. Introduction 246
2. Components and Format of the Cash Flow Statement 247
2.1. Classification of Cash Flows and Noncash Activities 247
2.2. A Summary of Differences between IFRS and U.S. GAAP 249
2.3. Direct and Indirect Methods for Reporting Cash Flow from
Operating Activities 250
3. The Cash Flow Statement: Linkages and Preparation 261
3.1. Linkages of the Cash Flow Statement with the Income Statement
and Balance Sheet 262
3.2. Steps in Preparing the Cash Flow Statement 263
3.3. Conversion of Cash Flows from the Indirect to the Direct Method 276
4. Cash Flow Statement Analysis 277
4.1. Evaluation of the Sources and Uses of Cash 277
4.2. Common-Size Analysis of the Statement of Cash Flows 281
4.3. Free Cash Flow to the Firm and Free Cash Flow to Equity 286
4.4. Cash Flow Ratios 288
5. Summary 290
Problems 291
CHAPTER 7
Financial Analysis Techniques 297
Learning Outcomes 297
1. Introduction 297
2. The Financial Analysis Process 298
2.1. The Objectives of the Financial Analysis Process 299
2.2. Distinguishing between Computations and Analysis 300
3. Analytical Tools and Techniques 302
3.1. Ratios 306
3.2. Common-Size Analysis 311
3.3. The Use of Graphs as an Analytical Tool 317
3.4. Regression Analysis 319
4. Common Ratios Used in Financial Analysis 319
4.1. Interpretation and Context 320
4.2. Activity Ratios 320
4.3. Liquidity Ratios 326
4.4. Solvency Ratios 332
4.5. Profitability Ratios 335
4.6. Integrated Financial Ratio Analysis 339
5. Equity Analysis 348
5.1. Valuation Ratios 348
5.2. Industry-Specific Ratios 351
5.3. Research on Ratios in Equity Analysis 352
6. Credit Analysis 353
6.1. The Credit Rating Process 354
6.2. Research on Ratios in Credit Analysis 355
7. Business and Geographic Segments 356
7.1. Segment Reporting Requirements 356
7.2. Segment Ratios 358
8. Model Building and Forecasting 360
9. Summary 360
Problems 361
CHAPTER 8
Financial Statement Analysis: Applications 369
Learning Outcomes 369
1. Introduction 369
2. Application: Evaluating Past Financial Performance 370
3. Application: Projecting Future Financial Performance 379
3.1. Projecting Performance: An Input to Market-Based Valuation 380
3.2. Projecting Multiple-Period Performance 385
4. Application: Assessing Credit Risk 389
5. Application: Screening for Potential Equity Investments 393
6. Analyst Adjustments to Reported Financials 397
6.1. A Framework for Analyst Adjustments 397
6.2. Analyst Adjustments Related to Investments 397
6.3. Analyst Adjustments Related to Inventory 398
6.4. Analyst Adjustments Related to Property, Plant, and Equipment 402
6.5. Analyst Adjustments Related to Goodwill 403
6.6. Analyst Adjustments Related to Off-Balance-Sheet Financing 406
7. Summary 413
Problems 413
CHAPTER 9
Inventories 417
Learning Outcomes 417
1. Introduction 417
2. Cost of Inventories 419
3. Inventory Valuation Methods 420
3.1. Specific Identification 421
3.2. First-In, First-Out (FIFO) 421
3.3. Weighted Average Cost 421
3.4. Last-In, First-Out (LIFO) 422
3.5. Calculation of Cost of Sales, Gross Profit, and Ending Inventory 422
3.6. Periodic versus Perpetual Inventory Systems 424
3.7. Comparison of Inventory Valuation Methods 427
4. The LIFO Method 429
4.1. LIFO Reserve 430
4.2. LIFO Liquidations 436
5. Inventory Method Changes 440
6. Inventory Adjustments 441
7. Evaluation of Inventory Management 448
7.1. Presentation and Disclosure 448
7.2. Inventory Ratios 449
7.3. Financial Analysis Illustrations 450
8. Summary 462
Problems 463
CHAPTER 10
Long-Lived Assets 479
Learning Outcomes 479
1. Introduction 480
2. Acquisition of Long-Lived Assets 481
2.1. Property, Plant, and Equipment 481
2.2. Intangible Assets 484
2.3. Capitalizing versus Expensing-Impact on Financial Statements
and Ratios 487
2.4. Capitalization of Interest Costs 492
2.5. Capitalization of Internal Development Costs 495
3. Depreciation and Amortization of Long-Lived Assets 498
3.1. Depreciation Methods and Calculation of Depreciation Expense 499
3.2. Amortization Methods and Calculation of Amortization Expense 507
4. The Revaluation Model 508
5. Impairment of Assets 512
5.1. Impairment of Property, Plant, and Equipment 512
5.2. Impairment of Intangible Assets with a Finite Life 514
5.3. Impairment of Intangibles with Indefinite Lives 514
5.4. Impairment of Long-Lived Assets Held for Sale 514
5.5. Reversals of Impairments of Long-Lived Assets 514
6. Derecognition 515
6.1. Sale of Long-Lived Assets 515
6.2. Long-Lived Assets Disposed of Other Than by a Sale 516
7. Presentation and Disclosures 517
8. Investment Property 528
9. Leasing 531
9.1. The Lease versus Buy Decision 531
9.2. Finance versus Operating Leases 531
10. Summary 553
Problems 555
CHAPTER 11
Income Taxes 567
Learning Outcomes 567
1. Introduction 568
2. Differences between Accounting Profit and Taxable Income 568
2.1. Current Tax Assets and Liabilities 569
2.2. Deferred Tax Assets and Liabilities 570
3. Determining the Tax Base of Assets and Liabilities 574
3.1. Determining the Tax Base of an Asset 574
3.2. Determining the Tax Base of a Liability 576
3.3. Changes in Income Tax Rates 578
4. Temporary and Permanent Differences between Taxable
and Accounting Profit 579
4.1. Taxable Temporary Differences 580
4.2. Deductible Temporary Differences 580
4.3. Examples of Taxable and Deductible Temporary Differences 581
4.4. Temporary Differences at Initial Recognition of Assets and Liabilities 583
4.5. Business Combinations and Deferred Taxes 584
4.6. Investments in Subsidiaries, Branches, Associates, and Interests
in Joint Ventures 584
5. Unused Tax Losses and Tax Credits 584
6. Recognition and Measurement of Current and Deferred Tax 585
6.1. Recognition of a Valuation Allowance 586
6.2. Recognition of Current and Deferred Tax Charged Direcdy to Equity 586
7. Presentation and Disclosure 589
8. Comparison of IFRS and U.S. GAAP 595
9. Summary 599
Problems 599
CHAPTER 12
Noncurrent (Long-Term) Liabilities 605
Learning Outcomes 605
1. Introduction 605
2. Bonds Payable 606
2.1. Accounting for Bond Issuance 606
2.2. Accounting for Bond Amortization, Interest Expense, and
Interest Payments 611
2.3. Current Market Rates and Fair Value Reporting Option 615
2.4. Derecognition of Debt 618
2.5. Debt Covenants 621
2.6. Presentation and Disclosure of Long-Term Debt 622
3. Leases 625
3.1. Advantages of Leasing 626
3.2. Finance (or Capital) Leases versus Operating Leases 626
4. Introduction to Pensions and Other Postemployment Benefits 644
5. Evaluating Solvency: Leverage and Coverage Ratios 648
6. Summary 651
Problems 653
CHAPTER 13
Employee Compensation: Postemployment and Share-Based 657
Learning Outcomes 657
1. Introduction 658
2. Pensions and Other Postemployment Benefits 658
2.1. Types of Postemployment Benefit Plans 658
2.2. Measuring a Defined Benefit Pension Plan s Obligations 661
2.3. Financial Statement Reporting of Pension Plans and Other
Postemployment Benefits 662
2.4. Disclosures of Pension and Other Postemployment Benefits 678
3. Share-Based Compensation 699
3.1. Stock Grants 701
3.2. Stock Options 702
3.3. Other Types of Share-Based Compensation 705
4. Summary 705
Problems 707
CHAPTER 14
Intercorporate Investments 717
Learning Outcomes 717
1. Introduction 717
2. Basic Corporate Investment Categories 718
3. Investments in Financial Assets 720
3.1. Held-to-Maturity 720
3.2. Held for Trading 721
3.3. Available-for-Sale 722
3.4. Designated at Fair Value 722
3.5. Reclassification of Investments 723
3.6. Impairments 724
4. Investments in Associates 729
4.1. Equity Method of Accounting: Basic Principles 730
4.2. Investment Costs That Exceed the Book Value of the Investee 733
4.3. Amortization of Excess Purchase Price 735
4.4. Fair Value Option 738
4.5. Impairment 738
4.6. Transactions with Associates 739
4.7. Disclosure 741
4.8. Issues for Analysts 742
5. Joint Ventures 742
6. Business Combinations 746
6.1. Pooling of Interests 747
6.2. Acquisition Method 748
6.3. Impact of the Acquisition Method on Financial
Statements, Postacquisition 752
6.4. Consolidated Financial Statements 753
6.5. Financial Statement Presentation Subsequent to the
Business Combination 760
6.6. Additional Issues in Business Combinations That Impair Comparability 763
7. Variable Interest and Special Purpose Entities 764
7.1. Qualifying Special Purpose Entities 765
7.2. Illustration of an SPE for a Leased Asset 766
7.3. Securitization of Assets 767
7.4. Consolidated versus Nonconsolidated Securitization Transactions 768
8. Summary 773
Problems 775
CHAPTER 15
Multinational Operations 785
Learning Outcomes 785
1. Introduction 785
2. Foreign Currency Transactions 786
2.1. Foreign Currency Transaction Exposure to Foreign Exchange Risk 787
2.2. Analytical Issues 791
2.3. Disclosures Related to Foreign Currency Transaction Gains and Losses 794
3. Translation of Foreign Currency Financial Statements 800
3.1. Translation Conceptual Issues 800
3.2. Translation Methods 805
3.3. Illustration of Translation Methods (Excluding Hyperinflationary
Economies) 813
3.4. Translation Analytical Issues 817
3.5. Translation When a Foreign Subsidiary Operates in a
Hyperinflationary Economy 829
3.6. Companies Use Both Translation Methods at the Same Time 833
3.7. Disclosures Related to Translation Methods 835
4. Summary 843
Problems 845
CHAPTER 16
Evaluating Financial Reporting Quality 853
Learning Outcomes 853
1. Introduction 853
2. Discretion in Accounting Systems 854
2.1. Distinguishing Cash Basis from Accrual Basis Accounting 854
2.2. Placing Accounting Discretion in Context 858
2.3. Manipulation Incentives 859
2.4. Mechanisms Disciplining Management 862
3. Financial Reporting Quality: Definitions, Issues, and Aggregate Measures 863
3.1. Mean Reversion in Earnings 864
3.2. Measures of the Accrual Component of Earnings and Earnings Quality 865
3.3. Applying the Simple Measures of Earnings Quality 874
4. A Framework for Identifying Low-Quality Financial Reporting 881
4.1. Revenue Recognition Issues 882
4.2. Expense Recognition Issues 892
4.3. Balance Sheet Issues 905
4.4. Cash Flow Statement Issues 909
4.5. A Summary of Financial Reporting Quality Warning Signs 911
5. The Implications of Fair Value Reporting for Financial Reporting
Quality: A Brief Discussion 915
6. Summary 915
Problems 917
CHAPTER 17
Integration of Financial Statement Analysis Techniques 921
Learning Outcomes 921
1. Introduction 921
2. Case Study 1: Long-Term Equity Investment 923
2.1. Phase 1: Define a Purpose for the Analysis 923
2.2. Phase 2: Collect Input Data 923
2.3. Phase 3: Process Data/Phase 4: Analyze/Interpret the Processed Data 923
2.4. Phase 5: Develop and Communicate Conclusions and
Recommendations (for Example, with an Analysis Report) 951
2.5. Phase 6: Follow-Up 952
3. Case Study 2: Off-Balance Sheet Leverage from Operating Leases 953
3.1. Phase 1: Define a Purpose for the Analysis 953
3.2. Phase 2: Collect Input Data 953
3.3. Phase 3: Process Data and Phase 4: Analyze/Interpret the Processed Data 954
3.4. Phase 5: Develop and Communicate Conclusions and
Recommendations (for Example, with an Analysis Report) 956
3.5. Phase 6: Follow-Up 956
4. Case Study 3: Anticipating Effects of Changes in Accounting Standards 957
4.1. Phase 1: Define a Purpose for the Analysis 957
4.2. Phase 2: Collect Input Data 958
4.3. Phase 3: Process Data and Phase 4: Analyze/Interpret the Processed Data 958
4.4. Phase 5: Develop and Communicate Conclusions and
Recommendations (for Example, with an Analysis Report) 962
4.5. Phase 6: Follow-Up 962
5. Summary 962
Problems 963
Glossary 969
References 981
About the Authors 983
About the CFA Program 987
Index 989
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| genre | 1\p (DE-588)4074111-4 Lehrmittel gnd-content |
| genre_facet | Lehrmittel |
| id | DE-604.BV040277222 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T00:20:35Z |
| institution | BVB |
| isbn | 9780470916629 9781118259740 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025132665 |
| oclc_num | 802470965 |
| open_access_boolean | |
| owner | DE-384 DE-473 DE-BY-UBG |
| owner_facet | DE-384 DE-473 DE-BY-UBG |
| physical | XXVII, 1009 Seiten Diagramme |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | John Wiley & Sons, Inc. |
| record_format | marc |
| series2 | CFA Institute investment series |
| spelling | International financial statement analysis Thomas R. Robinson , CFA ; Elaine Henry, CFA, Wendy L. PÖirie, CFA, Michael A. Boihahn, CFA Second edition Hoboken, NJ John Wiley & Sons, Inc. 2012 © 2012 XXVII, 1009 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier CFA Institute investment series Accounting gtt Balansanalyse gtt Financiële verslaglegging gtt Multinationales Unternehmen Financial statements International business enterprises Accounting Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Bilanzanalyse (DE-588)4069453-7 gnd rswk-swf 1\p (DE-588)4074111-4 Lehrmittel gnd-content Rechnungslegung (DE-588)4128343-0 s Bilanzanalyse (DE-588)4069453-7 s DE-604 Robinson, Thomas R. 19XX- (DE-588)1012545806 aut Henry, Elaine aut Pirie, Wendy L. (DE-588)171634136 aut Broihahn, Michael A. aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025132665&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 |
| spellingShingle | Robinson, Thomas R. 19XX- Henry, Elaine Pirie, Wendy L. Broihahn, Michael A. International financial statement analysis Accounting gtt Balansanalyse gtt Financiële verslaglegging gtt Multinationales Unternehmen Financial statements International business enterprises Accounting Rechnungslegung (DE-588)4128343-0 gnd Bilanzanalyse (DE-588)4069453-7 gnd |
| subject_GND | (DE-588)4128343-0 (DE-588)4069453-7 (DE-588)4074111-4 |
| title | International financial statement analysis |
| title_auth | International financial statement analysis |
| title_exact_search | International financial statement analysis |
| title_full | International financial statement analysis Thomas R. Robinson , CFA ; Elaine Henry, CFA, Wendy L. PÖirie, CFA, Michael A. Boihahn, CFA |
| title_fullStr | International financial statement analysis Thomas R. Robinson , CFA ; Elaine Henry, CFA, Wendy L. PÖirie, CFA, Michael A. Boihahn, CFA |
| title_full_unstemmed | International financial statement analysis Thomas R. Robinson , CFA ; Elaine Henry, CFA, Wendy L. PÖirie, CFA, Michael A. Boihahn, CFA |
| title_short | International financial statement analysis |
| title_sort | international financial statement analysis |
| topic | Accounting gtt Balansanalyse gtt Financiële verslaglegging gtt Multinationales Unternehmen Financial statements International business enterprises Accounting Rechnungslegung (DE-588)4128343-0 gnd Bilanzanalyse (DE-588)4069453-7 gnd |
| topic_facet | Accounting Balansanalyse Financiële verslaglegging Multinationales Unternehmen Financial statements International business enterprises Accounting Rechnungslegung Bilanzanalyse Lehrmittel |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025132665&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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