Written with both the established and aspiring financial professional in mind, this book will help you understand the mechanics of the accounting process, which is the foundation for financial reporting; comprehend the differences and similarities in income statements, balance sheets, and cash flow statements around the globe; and assess the implications for securities valuation of any financial statement element or transaction. Along the way, you'll also discover how different financial analysis techniques-such as ratio analysis and common-size financial statements-can provide valuable clues into a company's operations and risk characteristics.
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CHAPTER 1: Financial Statement Analysis: An Introduction. |
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CHAPTER 2: Financial Reporting Mechanics. |
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CHAPTER 3: Financial Reporting Standards. |
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CHAPTER 4: Understanding the Income Statement. |
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CHAPTER 5: Understanding the Balance Sheet. |
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CHAPTER 6: Understanding the Cash Flow Statement. |
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CHAPTER 7: Financial Analysis Techniques. |
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CHAPTER 8: International Standards Convergence. |
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CHAPTER 9: Financial Statement Analysis: Applications. |
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CHAPTER 11: Long-Lived Assets. |
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CHAPTER 12: Income Taxes. |
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CHAPTER 13: Long-Term Liabilities and Leases. |
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CHAPTER 14: Employee Compensation: Postretirement and Share-Based. |
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CHAPTER 15: Intercorporate Investments. |
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CHAPTER 16: Multinational Operations. |
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CHAPTER 17: Evaluating Financial Reporting Quality. |
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Thomas R. Robinson, CFA, is Managing Director, Education Division of CFA Institute, where he leads and develops the teams responsible for producing and delivering educational content and examinations to candidates, members, and other investment professionals encompassing the CFA Program, CIPM Program, Lifelong Learning, Private Wealth, Publications, and Conferences. Hennie Van Greuning, CFA, is a Senior Advisor at the World Bank. His World Bank publication on International Financial Reporting Standards has appeared in four editions. Mr. van Greuning has also coauthored Analyzing and Managing Banking Risk. Elaine Henry, CFA, is an Assistant Professor of Accounting at the University of Miami, where she teaches courses in accounting, financial statement analysis, and valuation. After working in corporate finance at Lehman Brothers, strategy consulting at McKinsey & Company, and corporate banking at Citibank, she obtained a PhD from Rutgers University where she majored in accounting and minored in finance. Michael A. Broihahn, CFA, is an Associate Professor of Accounting and the Director of Graduate Programs at Barry University in Miami, Florida. His teaching and research interests encompass financial accounting, auditing, and professional ethics. He currently serves CFA Institute in a number of capacities.
