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International Financial Statement Analysis (CFA Institute Investment Series) [electronic resource].

By: Contributor(s): Material type: Computer fileComputer filePublisher number: 9780470916629Series: CFA Institute Investment SeriesPublication details: Hoboken : John Wiley & Sons, 2012.Edition: 2nd edISBN:
  • 9781118221280
Subject(s): Genre/Form: Additional physical formats: Print version:: International Financial Statement Analysis (CFA Institute Investment Series)DDC classification:
  • 657.3
LOC classification:
  • HF5681.B2 .R578 2012
Online resources:
Contents:
International Financial Statement Analysis; Contents; Foreword; Preface; Acknowledgments; About the CFA Institute Investment Series; Chapter 1: Financial Statement Analysis: An Introduction; Learning Outcomes; 1. Introduction; 2. Scope of Financial Statement Analysis; 3. Major Financial Statements and Other Information Sources; 3.1. Financial Statements and Supplementary Information; 3.2. Other Sources of Information; 4. Financial Statement Analysis Framework; 4.1. Articulate the Purpose and Context of Analysis; 4.2. Collect Data; 4.3. Process Data; 4.4. Analyze/Interpret the Processed Data
4.5. Develop and Communicate Conclusions/Recommendations4.6. Follow-Up; 5. Summary; Problems; Chapter 2: Financial Reporting Mechanics; Learning Outcomes; 1. Introduction; 2. The Classification of Business Activities; 3. Accounts and Financial Statements; 3.1. Financial Statement Elements and Accounts; 3.2. Accounting Equations; 4. The Accounting Process; 4.1. An Illustration; 4.2. The Accounting Records; 4.3. Financial Statements; 5. Accruals and Valuation Adjustments; 5.1. Accruals; 5.2. Valuation Adjustments; 6. Accounting Systems; 6.1. Flow of Information in an Accounting System
5.1. Objective of Financial Reports5.2. Qualitative Characteristics of Financial Reports; 5.3. Constraints on Financial Reports; 5.4. The Elements of Financial Statements; 5.5. General Requirements for Financial Statements; 5.6. Convergence of Conceptual Framework; 6. Effective Financial Reporting; 6.1. Characteristics of an Effective Financial Reporting Framework; 6.2. Barriers to a Single Coherent Framework; 7. Comparison of IFRS with Alternative Reporting Systems; 8. Monitoring Developments in Financial Reporting Standards; 8.1. New Products or Types of Transactions
5.3. Unusual or Infrequent Items
6.2. Debits and Credits7. Using Financial Statements in Security Analysis; 7.1. The Use of Judgment in Accounts and Entries; 7.2. Misrepresentations; 8. Summary; Appendix 2A: A Debit/Credit Accounting System; Problems; Chapter 3: Financial Reporting Standards; Learning Outcomes; 1. Introduction; 2. The Objective of Financial Reporting; 3. Standard-Setting Bodies and Regulatory Authorities; 3.1. Accounting Standards Boards; 3.2. Regulatory Authorities; 4. Convergence of Global Financial Reporting Standards; 5. The International Financial Reporting Standards Framework
8.2. Evolving Standards and the Role of CFA Institute8.3. Company Disclosures; 9. Summary; Problems; Chapter 4: Understanding Income Statements; Learning Outcomes; 1. Introduction; 2. Components and Format of the Income Statement; 3. Revenue Recognition; 3.1. General Principles; 3.2. Revenue Recognition in Special Cases; 3.3. Implications for Financial Analysis; 4. Expense Recognition; 4.1. General Principles; 4.2. Issues in Expense Recognition; 4.3. Implications for Financial Analysis; 5. Nonrecurring Items and Nonoperating Items; 5.1. Discontinued Operations; 5.2. Extraordinary Items
Summary: Up-to-date information on using financial statement analysis to successfully assess company performance, from the seasoned experts at the CFA Institute Designed to help investment professionals and students effectively evaluate financial statements in today's international and volatile markets, amid an uncertain global economic climate, International Financial Statement Analysis, Second Edition compiles unparalleled wisdom from the CFA in one comprehensive volume. Written by a distinguished team of authors and experienced contributors, the book provides complete coverage of t
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Enhanced descriptions from Syndetics:

Description based upon print version of record.

International Financial Statement Analysis; Contents; Foreword; Preface; Acknowledgments; About the CFA Institute Investment Series; Chapter 1: Financial Statement Analysis: An Introduction; Learning Outcomes; 1. Introduction; 2. Scope of Financial Statement Analysis; 3. Major Financial Statements and Other Information Sources; 3.1. Financial Statements and Supplementary Information; 3.2. Other Sources of Information; 4. Financial Statement Analysis Framework; 4.1. Articulate the Purpose and Context of Analysis; 4.2. Collect Data; 4.3. Process Data; 4.4. Analyze/Interpret the Processed Data

4.5. Develop and Communicate Conclusions/Recommendations4.6. Follow-Up; 5. Summary; Problems; Chapter 2: Financial Reporting Mechanics; Learning Outcomes; 1. Introduction; 2. The Classification of Business Activities; 3. Accounts and Financial Statements; 3.1. Financial Statement Elements and Accounts; 3.2. Accounting Equations; 4. The Accounting Process; 4.1. An Illustration; 4.2. The Accounting Records; 4.3. Financial Statements; 5. Accruals and Valuation Adjustments; 5.1. Accruals; 5.2. Valuation Adjustments; 6. Accounting Systems; 6.1. Flow of Information in an Accounting System

5.1. Objective of Financial Reports5.2. Qualitative Characteristics of Financial Reports; 5.3. Constraints on Financial Reports; 5.4. The Elements of Financial Statements; 5.5. General Requirements for Financial Statements; 5.6. Convergence of Conceptual Framework; 6. Effective Financial Reporting; 6.1. Characteristics of an Effective Financial Reporting Framework; 6.2. Barriers to a Single Coherent Framework; 7. Comparison of IFRS with Alternative Reporting Systems; 8. Monitoring Developments in Financial Reporting Standards; 8.1. New Products or Types of Transactions

5.3. Unusual or Infrequent Items

6.2. Debits and Credits7. Using Financial Statements in Security Analysis; 7.1. The Use of Judgment in Accounts and Entries; 7.2. Misrepresentations; 8. Summary; Appendix 2A: A Debit/Credit Accounting System; Problems; Chapter 3: Financial Reporting Standards; Learning Outcomes; 1. Introduction; 2. The Objective of Financial Reporting; 3. Standard-Setting Bodies and Regulatory Authorities; 3.1. Accounting Standards Boards; 3.2. Regulatory Authorities; 4. Convergence of Global Financial Reporting Standards; 5. The International Financial Reporting Standards Framework

8.2. Evolving Standards and the Role of CFA Institute8.3. Company Disclosures; 9. Summary; Problems; Chapter 4: Understanding Income Statements; Learning Outcomes; 1. Introduction; 2. Components and Format of the Income Statement; 3. Revenue Recognition; 3.1. General Principles; 3.2. Revenue Recognition in Special Cases; 3.3. Implications for Financial Analysis; 4. Expense Recognition; 4.1. General Principles; 4.2. Issues in Expense Recognition; 4.3. Implications for Financial Analysis; 5. Nonrecurring Items and Nonoperating Items; 5.1. Discontinued Operations; 5.2. Extraordinary Items

Up-to-date information on using financial statement analysis to successfully assess company performance, from the seasoned experts at the CFA Institute Designed to help investment professionals and students effectively evaluate financial statements in today's international and volatile markets, amid an uncertain global economic climate, International Financial Statement Analysis, Second Edition compiles unparalleled wisdom from the CFA in one comprehensive volume. Written by a distinguished team of authors and experienced contributors, the book provides complete coverage of t