Financial reporting and statement analysis : (Record no. 1800)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 11713cam a22002054a 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 0324201591 (book only) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 032418638X |
| 050 00 - CALL NUMBER | |
| Classification number | HF5635 |
| Item number | .S857 2004 |
| 100 1# - AUTHOR | |
| Personal name | Stickney, Clyde P., |
| 245 10 - TITLE | |
| Title | Financial reporting and statement analysis : |
| Remainder of title | a strategic perspective / |
| Statement of responsibility, etc | Clyde P. Stickney, Paul R. Brown, James M. Wahlen. |
| 250 ## - EDITION | |
| Edition statement | 5th ed. |
| 260 ## - PUBLICATION INFORMATION | |
| Place of publication | Mason, Ohio : |
| Name of publisher | Thomson/South-Western, |
| Year of publication | c2004. |
| 300 ## - DESCRIPTION | |
| Number of Pages | xxiv, 1080 p. : |
| Other physical details | ill. ; |
| Dimensions | 24 cm. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Table of Content | Foundation for Effective Financial Statement Analysis --<br/>Overview of Financial Reporting and Financial Statement Analysis --<br/>Learning Objectives --<br/>Overview of Financial Statement Analysis --<br/>Identify the Industry Economic Characteristics --<br/>Tools for Studying Industry Economics --<br/>Value Chain Analysis --<br/>Porter's Five Forces Classification --<br/>Economics Attributes Framework --<br/>Identify the Company Strategy --<br/>Framework for Strategy Analysis --<br/>Application of Strategy Framework to Coke --<br/>Principal Financial Statements and Notes --<br/>Balance Sheet --<br/>Measuring Financial Position --<br/>Income Statement --<br/>Measuring Operating Performance --<br/>Statement of Cash Flows --<br/>Summary of Financial Statements and Notes --<br/>Profitability and Risk Analysis --<br/>Tools of Profitability and Risk Analysis --<br/>Valuation of Firms --<br/>Price-Earnings Ratio --<br/>Market-to-Book-Value Ratio --<br/>Role of Financial Statement Analysis in an Efficient Capital Market --<br/>Sources of Financial Statement Information --<br/>Problems and Cases --<br/>Nike: Somewhere Between a Swoosh and a Slam Dunk --<br/>Income Flows Versus Cash Flows: Key Relationships in Understanding the Dynamics of a Business --<br/>Learning Objectives --<br/>Income Flows, Cash Flows, and Life Cycle Relations --<br/>Net Income and Cash Flow from Operations --<br/>Relationships of Cash Flows from Operating, Investing, and Financing Activities --<br/>Illustrations of Cash Flow Relations --<br/>Preparing the Statement of Cash Flows --<br/>Algebraic Formulation --<br/>Classifying Changes in Balance Sheet Accounts --<br/>Illustration of Procedure for Preparing Cash Flow Statement --<br/>Problems and Cases --<br/>W.T. Grant Co. --<br/>Learning Objectives --<br/>Profitability Analysis --<br/>Rate of Return on Assets --<br/>Disaggregating ROA --<br/>Analyzing the Profit Margin --<br/>Analyzing Assets Turnover --<br/>Analysis of Segment Data --<br/>Rate of Return on Common Shareholders' Equity --<br/>Risk Analysis --<br/>Short-Term Liquidity Risk --<br/>Long-Term Solvency Risk --<br/>Interpreting Financial Statement Ratios --<br/>Comparisons with Corresponding Ratios of Earlier Periods --<br/>Comparisons with Corresponding Ratios of Other Firms --<br/>Earnings Per Common Share --<br/>Problems and Cases --<br/>Profitability and Risk Analysis of Wal-Mart Stores --<br/>Specialty Retailing Industry Analysis: The Gap and the Limited --<br/>Impact of Generally Accepted Accounting Principles on Profitability and Risk Analysis --<br/>Relevant Financial Statement Data for Analysis --<br/>Learning Objectives --<br/>The Raw Data of Financial Statements --<br/>Reporting Earnings and Economic Value-Added --<br/>Earnings Sustainability --<br/>Discontinued Operations --<br/>Extraordinary Items --<br/>Changes in Accounting Principles --<br/>Impairment Losses on Long-Lived Assets --<br/>Restructuring Charges --<br/>Changes in Estimates --<br/>Gains and Losses from Peripheral Activities --<br/>Management's Analysis of Operations --<br/>Summary of Earnings Sustainability --<br/>Earnings Measurement and Management --<br/>Earnings Measurement --<br/>Earnings Management --<br/>Restated Financial Statement Data --<br/>Account Classification Differences --<br/>Reporting Period Differences --<br/>Financial Reporting Worldwide --<br/>Problems and Cases --<br/>International Paper: A Recurring Dilemma --<br/>Tanaguchi Corporation --<br/>Part A --<br/>Unconsolidated Financial Statements for Tanaguchi Corporation --<br/>Comparison of U.S. and Japanese GAAP --<br/>Tanaguchi Corporation --<br/>Part B --<br/>Generally Accepted Accounting Principles: Income Recognition and Asset Valuation --<br/>Learning Objectives --<br/>Income Recognition --<br/>Income Recognition and Earnings Management --<br/>Criteria for Revenue Recognition --<br/>Criteria for Expense Recognition --<br/>Application of Revenue and Expense Recognition Criteria --<br/>Income Recognition for Long-Term Contractors --<br/>Revenue Recognition When Cash Collectibility Is Uncertain --<br/>Disclosure of Revenue Recognition Method --<br/>Inventory Cost Flow Assumption --<br/>FIFO --<br/>LIFO --<br/>Weighted Average --<br/>Conversion from LIFO to FIFO --<br/>Stock Price Reaction to Changes in Inventory Cost Flow Assumption --<br/>Earnings Sustainability and the Cost Flow Assumption --<br/>Accounting for Fixed Assets --<br/>Asset Valuation --<br/>Depreciable Life --<br/>Depreciation Method --<br/>Impairment of Long-Lived Assets --<br/>Earnings Sustainability and Fixed Asset Reporting --<br/>Accounting for Intangible Assets --<br/>Research and Development Costs --<br/>Software Development Costs --<br/>Goodwill --<br/>Earnings Sustainability and Intangible Asset Reporting --<br/>Valuing Intangibles --<br/>Is It Possible? --<br/>Accounting for the Effects of Changing Prices --<br/>Problems and Cases --<br/>Arizona Land Development Company --<br/>Chiron Corporation --<br/>An R&D Puzzle --<br/>Corporation Industrial Sanluis: Coping with Changing Prices --<br/>America Online: Online or Off-Track --<br/>Generally Accepted Accounting Principles: Liability Recognition and Related Expenses --<br/>Learning Objectives --<br/>Principles of Liability Recognition --<br/>Obligations with Fixed Payment Dates and Amounts --<br/>Obligations with Fixed Payment Amounts but Estimated Payment Dates --<br/>Obligations with Estimated Payment Dates and Amounts --<br/>Obligations Arising from Advances from Customers on Unexecuted Contracts and Agreements --<br/>Obligations Under Mutually Unexecuted Contracts --<br/>Contingent Obligations --<br/>Controversial Issues in Liability Recognition --<br/>Issuance of Hybrid Securities --<br/>Off-Balance-Sheet Financing Arrangements --<br/>Derivative Instruments --<br/>Principles of Liability Valuation --<br/>Leases --<br/>Operating Lease Method --<br/>Capital Lease Method --<br/>Choosing the Accounting Method --<br/>Effects on Lessor --<br/>Lease Accounting for Tax Purposes --<br/>Converting Operating Leases to Capital Leases --<br/>Retirement Benefits --<br/>Pensions --<br/>Postretirement Benefits Other Than Pensions --<br/>Income Taxes --<br/>Overview Of Income Tax Accounting --<br/>Required Income Tax Disclosures --<br/>Assessing a Firm's Tax Position --<br/>Income Tax Disclosures --<br/>Is the Deferred Tax Liability Really a Liability? --<br/>Understanding Reserves in the Financial Statements --<br/>Nature of a Reserve Account --<br/>Use of Reserve Accounts --<br/>Summary of Reserves --<br/>Problems and Cases --<br/>American Airlines and United Airlines: A Pension for Debt --<br/>Sun Microsystems: A Not-Too-Taxing Experience --<br/>CIFRA: Remodeling the Financial Statements --<br/>Generally Accepted Accounting Principles: Intercorporate Entities --<br/>Learning Objectives --<br/>Corporate Acquisitions --<br/>Purchase Method --<br/>Pooling of Interests Method --<br/>Criteria for Pooling of Interests --<br/>Purchase versus Pooling of Interest Reporting: Which Is Preferable to Analysts? --<br/>Corporate Acquisitions and Income Taxes --<br/>Corporate Disclosures on Acquisitions --<br/>Investments in Securities --<br/>Types of Investments --<br/>Minority, Passive Investments --<br/>Minority, Active Investments --<br/>Majority, Active Investments --<br/>Joint Venture Investments --<br/>Income Tax Consequences of Investments in Securities --<br/>Foreign Currency Translation --<br/>Functional Currency Concept --<br/>Translation Methodology --<br/>Foreign Currency Is Functional Currency --<br/>Translation Methodology --<br/>U.S. Dollar Is Functional Currency --<br/>Implications of Functional Currency Determination --<br/>Interpreting Financial Statement Disclosures --<br/>Foreign Currency Translation and Income Taxes --<br/>Segment Reporting --<br/>Definition of Segments --<br/>Transfer Pricing and Treatment of Central Corporate Expenses --<br/>Segments Items Disclosed --<br/>Problems and Cases --<br/>Fisher Corporation --<br/>Clark Equipment Company: Analyzing a Joint Problem --<br/>Loucks Corporation: Obtaining Security in Translation --<br/>Exploring Profitability and Risk Analysis in More Depth --<br/>Profitability Analysis: An Extended Look --<br/>Learning Objectives --<br/>Rate of Return on Assets --<br/>Interpreting the Rate of Return on Assets --<br/>Relating ROAs and Value Chain Analysis --<br/>Supplementing ROAs in Profitability Analysis --<br/>Rate of Return on Common Shareholders' Equity --<br/>Behavior of ROCE --<br/>Problems and Cases --<br/>Computer Workstation Industry Analysis: Hewlett-Packard and Sun Microsystems --<br/>Wireless Telecommunications Industry Analysis: Motorola, Nokia, and Ericsson --<br/>Risk Analysis: An Extended Look --<br/>Learning Objectives --<br/>Definition of Risk --<br/>Analyzing Credit Risk --<br/>Sources of Debt Financing --<br/>The C's of Credit Risk Analysis --<br/>Summary of Credit Risk Analysis --<br/>Analyzing Bankruptcy Risk --<br/>The Bankruptcy Process --<br/>Models of Bankruptcy Prediction --<br/>Application of Bankruptcy Prediction Models to W.T. Grant Company --<br/>Other Methodological Issues in Bankruptcy Prediction Research --<br/>Synthesis of Bankruptcy Prediction Research --<br/>Market Risk --<br/>Problems and Cases --<br/>Massachusetts Stove Company --<br/>Bank Lending Decision --<br/>Fly-by-Night International Group: Can This Company Be Saved? --<br/>Millennial Technologies: Apocalypse Now --<br/>Kroger Company: Risky Times --<br/>Financial Statement Analysis and Valuation --<br/>Pro Forma Financial Statements --<br/>Learning Objectives --<br/>Preparing Pro Forma Financial Statements --<br/>Project Sales and Other Revenues --<br/>Project Operating Expenses --<br/>Project the Assets on the Balance Sheet --<br/>Project Liabilities and Shareholders' Equity --<br/>Project the Cost of Financing, Income Tax Expense, and the Change in Retained Earnings --<br/>Project the Statement of Cash Flows --<br/>Analyzing Pro Forma Financial Statements --<br/>Designing a Computer Spreadsheet for Pro Forma Financial Statements --<br/>Problems and Cases --<br/>McDonald's Corporation --<br/>A Franchising Experience --<br/>Massachusetts Stove Company: Analyzing Strategic Options --<br/>Valuation: Cash Flow-Based Approaches --<br/>Learning Objectives --<br/>Rationale for Cash Flow-Based Valuation --<br/>Overview of Cash Flow-Based Valuation --<br/>Periodic Cash Flows --<br/>Residual Value --<br/>Cost of Capital --<br/>Illustrations of Cash Flow-Based Valuation --<br/>Valuation of a Single Project --<br/>Valuation of Coke --<br/>Evaluation of Present Value of Cash Flows Valuation Method --<br/>Problems and Cases --<br/>Holmes Corporation: LBO Valuation --<br/>Rodriguez Home Center, Inc.: Equity Buyout Valuation --<br/>Valuation: Earnings-Based Approaches --<br/>Learning Objectives --<br/>Price-Earnings (P-E) Ratios --<br/>Development of Theoretical Model --<br/>Theoretical versus Actual P-E Ratios --<br/>Application of Theoretical P-E Model --<br/>Summary of P-E Ratio Price to Book Value (P-BV) Ratios --<br/>Development of Theoretical Model --<br/>Application of Theoretical Model --<br/>Using P-E Ratios and P-BV Ratios of Comparable Firms --<br/>Summary Comments on Valuation --<br/>Reconciling Academic Research with the Work of the Security Analyst --<br/>Level of Aggregation Issue --<br/>Theory Development and Practice Feed One Another --<br/>Does the Theory of Capital Market Efficiency Get in the Way? --<br/>Problems and Cases --<br/>Revco D.S., Inc. --<br/>Kleen Cleaning Services: Pricing an Initial Public Offering --<br/>Financial Statements for the Coca-Cola Company and Subsidiaries --<br/>Financial Review for the Coca-Cola Company and Subsidiaries Incorporating Management's Discussion and Analysis --<br/>Output of Financial Statement Analysis Package (FSAP) for the Coca-Cola Company and Subsidiaries |
| 650 #0 - SUBJECTS | |
| Topical Term | Accounting. |
| 650 #0 - SUBJECTS | |
| Topical Term | Financial statements. |
| 700 1# - OTHER AUTHORS | |
| Personal name | Brown, Paul R. |
| 700 1# - OTHER AUTHORS | |
| Personal name | Wahlen, James M. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Books |
| Withdrawn status | Lost status | Collection code | Home library | Current library | Shelving location | Date acquired | Full call number | Accession Number | Koha item type |
|---|---|---|---|---|---|---|---|---|---|
| Reference | Methodist University Library Main | Methodist University Library Main | General Stacks | 01/11/2013 | HF5635 .S857 2004 | 39021 | Books |