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Corporate financial reporting and analysis : text and cases

David F. Hawkins

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Abstract

PART I: CORPORATE REPORTING AND ANALYSIS ENVIRONMENT Chapter 1. Introduction PART II: CORPORATE REPORTING FUNDAMENTALS Chapter 2. Basic Accounting Concepts Chapter 3. Primary Financial Statements Chapter 4. Intercorporate Equity Investments Chapter 5. Statement of Cash Flows PART III: ROLE OF CERTIFIED PUBLIC ACCOUNTANTS' OPINION IN CORPORATE REPORTING & ANALYSIS Chapter 6. Independent Auditor's Report PART IV: BASIC FINANCIAL STATEMENT ANALYSIS TECHNIQUES Chapter 7. Financial Statement Analysis Chapter 8. Quality of Earnings Analysis Chapter 9. Growth Rate Analysis PART V: RECOGNITION MEASUREMENT AND ANALYSIS OF INCOME Chapter 10. Revenue Recognition Chapter 11. Extraordinary and Unusual Items, Discontinued Operations and Accounting Changes Chapter 12. Basic and Diluted Earnings Per Share PART VI: ASSET AND EXPENSE REPORTING AND ANALYSIS Chapter 13. Income Taxes Chapter 14. Long-Lived Fixed Assets Chapter 15. Changing Prices Chapter 16. Intangible Assets Chapter 17. Inventory Chapter 18. Business Combinations PART VII: LONG-TERM FINANCIAL COMMITMENT REPORTING AND ANALYSIS Chapter 19. Financial Instruments Chapter 20. Leases Chapter 21. Retiree Benefits PART VIII: STOCKHOLDERS' EQUITY REPORTING AND ANALYSIS Chapter 22. Stockholders' Equity PART IX: SPECIAL REPORTING AND ANALYSIS PROBLEMS Chapter 23. Foreign Activities Chapter 24. Disaggregated Disclosures Chapter 25. Interim Period Reports Chapter 26. Contingencies Chapter 27. International Accounting Standards and Transnational Financial Analysis

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PART I: CORPORATE REPORTING AND ANALYSIS ENVIRONMENT Chapter 1. Introduction PART II: CORPORATE REPORTING FUNDAMENTALS Chapter 2. Basic Accounting Concepts Chapter 3. Primary Financial Statements Chapter 4. Intercorporate Equity Investments Chapter 5. Statement of Cash Flows PART III: ROLE OF CERTIFIED PUBLIC ACCOUNTANTS' OPINION IN CORPORATE REPORTING & ANALYSIS Chapter 6. Independent Auditor's Report PART IV: BASIC FINANCIAL STATEMENT ANALYSIS TECHNIQUES Chapter 7. Financial Statement Analysis Chapter 8. Quality of Earnings Analysis Chapter 9. Growth Rate Analysis PART V: RECOGNITION MEASUREMENT AND ANALYSIS OF INCOME Chapter 10. Revenue Recognition Chapter 11. Extraordinary and Unusual Items, Discontinued Operations and Accounting Changes Chapter 12. Basic and Diluted Earnings Per Share PART VI: ASSET AND EXPENSE REPORTING AND ANALYSIS Chapter 13. Income Taxes Chapter 14. Long-Lived Fixed Assets Chapter 15. Changing Prices Chapter 16. Intangible Assets Chapter 17. Inventory Chapter 18. Business Combinations PART VII: LONG-TERM FINANCIAL COMMITMENT REPORTING AND ANALYSIS Chapter 19. Financial Instruments Chapter 20. Leases Chapter 21. Retiree Benefits PART VIII: STOCKHOLDERS' EQUITY REPORTING AND ANALYSIS Chapter 22. Stockholders' Equity PART IX: SPECIAL REPORTING AND ANALYSIS PROBLEMS Chapter 23. Foreign Activities Chapter 24. Disaggregated Disclosures Chapter 25. Interim Period Reports Chapter 26. Contingencies Chapter 27. International Accounting Standards and Transnational Financial Analysis

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PART I: CORPORATE REPORTING AND ANALYSIS ENVIRONMENT Chapter 1. Introduction PART II: CORPORATE REPORTING FUNDAMENTALS Chapter 2. Basic Accounting Concepts Chapter 3. Primary Financial Statements Chapter 4. Intercorporate Equity Investments Chapter 5. Statement of Cash Flows PART III: ROLE OF CERTIFIED PUBLIC ACCOUNTANTS' OPINION IN CORPORATE REPORTING & ANALYSIS Chapter 6. Independent Auditor's Report PART IV: BASIC FINANCIAL STATEMENT ANALYSIS TECHNIQUES Chapter 7. Financial Statement Analysis Chapter 8. Quality of Earnings Analysis Chapter 9. Growth Rate Analysis PART V: RECOGNITION MEASUREMENT AND ANALYSIS OF INCOME Chapter 10. Revenue Recognition Chapter 11. Extraordinary and Unusual Items, Discontinued Operations and Accounting Changes Chapter 12. Basic and Diluted Earnings Per Share PART VI: ASSET AND EXPENSE REPORTING AND ANALYSIS Chapter 13. Income Taxes Chapter 14. Long-Lived Fixed Assets Chapter 15. Changing Prices Chapter 16. Intangible Assets Chapter 17. Inventory Chapter 18. Business Combinations PART VII: LONG-TERM FINANCIAL COMMITMENT REPORTING AND ANALYSIS Chapter 19. Financial Instruments Chapter 20. Leases Chapter 21. Retiree Benefits PART VIII: STOCKHOLDERS' EQUITY REPORTING AND ANALYSIS Chapter 22. Stockholders' Equity PART IX: SPECIAL REPORTING AND ANALYSIS PROBLEMS Chapter 23. Foreign Activities Chapter 24. Disaggregated Disclosures Chapter 25. Interim Period Reports Chapter 26. Contingencies Chapter 27. International Accounting Standards and Transnational Financial Analysis

Key concepts: Financial statement analysis, Accounting, Financial analysis, Statement of changes in financial position, Financial statement, Cash flow statement, Shareholder, Revenue recognition

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