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Part Six: Financial Analysis, Insurance and Legal Considerations, and Economics
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Part Six: Financial Analysis, Insurance and Legal Considerations, and Economics
by ALLISON I. SHIM, JOEL G. SIEGEL, JAE K. SHIM
CFO Fundamentals: Your Quick Guide to Internal Controls, Financial Reporting, IFRS, Web 2.0, Cloud Computing, and More
Cover
Series
Title Page
Copyright
Dedication
What This Book Will Do for You
Part One: Reports and Filings
Chapter One: Chief Financial Officer's Role and Reports
ROLE OF THE CHIEF FINANCIAL OFFICER
GOVERNMENTAL REPORTING
REPORTING UNDER THE SARBANES-OXLEY ACT
XBRL REPORTING
OTHER REPORTING
Chapter Two: Securities and Exchange Commission Filings
SEC RULES
S FORMS
SEC REGULATIONS
SOX REPORTING REQUIREMENTS
Part Two: Financial Reporting
Chapter Three: Financial Statement Reporting: The Income Statement
HOW IS THE INCOME STATEMENT PRESENTED?
REVENUE RECOGNITION
CONSTRUCTION CONTRACTS
EXPENSE RECOGNITION
Chapter Four: Financial Statement Reporting: The Balance Sheet
ASSETS
ACCOUNTS RECEIVABLE
INVENTORY
FIXED ASSETS
DISCLOSURE
LIABILITIES
ACCOUNTING FOR COMPENSATED ABSENCES
ENVIRONMENTAL OBLIGATIONS
EXIT OR DISPOSAL ACTIVITIES
FAIR VALUE MEASUREMENTS
FAIR VALUE OPTION FOR FINANCIAL ASSETS AND FINANCIAL LIABILITIES
STATEMENT OF CASH FLOWS
AVAILABLE-FOR-SALE AND HELD-TO-MATURITY SECURITIES
Chapter Five: Statement of Cash Flows
CLASSIFICATIONS OF CASH FLOW
ANALYSIS OF THE STATEMENT OF CASH FLOWS
Chapter Six: Accounting and Disclosures
ACCOUNTING CHANGES
FUTURES CONTRACTS
VARIOUS DISCLOSURES
Chapter Seven: Key Financial Accounting Areas
CONSOLIDATION
INVESTMENTS IN STOCKS AND BONDS
LEASES
PENSION PLANS
POSTRETIREMENT BENEFITS EXCLUDING PENSIONS
INCOME TAX ALLOCATION
DEFERRED TAX LIABILITY VERSUS DEFERRED TAX ASSET
TAX RATES
FOREIGN CURRENCY ACCOUNTING
TRANSLATION OF FOREIGN CURRENCY STATEMENTS WHEN THE FOREIGN CURRENCY IS THE FUNCTIONAL CURRENCY
INTERNATIONAL FINANCIAL REPORTING STANDARDS
Chapter Eight: Interim and Segmental Reporting
INTERIM REPORTING
SEGMENTAL REPORTING
Part Three: Cost Management and IT Systems
Chapter Nine: Cost Management and Analysis
WHAT IS COST MANAGEMENT AND ANALYSIS?
STRATEGIC COST MANAGEMENT
OVERHEAD COSTING
ACTIVITY-BASED COSTING
ACTIVITY-BASED MANAGEMENT
TARGET COSTING AND PRICING
Chapter Ten: Cost-Volume-Profit Analysis and Leverage
COST-VOLUME-PROFIT ANALYSIS
WHAT-IF ANALYSIS
SALES-MIX ANALYSIS
CVP ANALYSIS FOR NONPROFIT ORGANIZATIONS
LEVERAGE
Chapter Eleven: Short-Term Decisions
RELEVANT COSTS
BEST USE OF SCARCE RESOURCES
THEORY OF CONSTRAINTS
Chapter Twelve: Financial Forecasting, Planning, and Budgeting
FINANCIAL FORECASTING: THE PERCENT-OF-SALES METHOD
BUDGETING
SOME FINANCIAL CALCULATIONS
BUDGETING SOFTWARE
USING AN ELECTRONIC SPREADSHEET TO DEVELOP A BUDGET PLAN
LATEST GENERATION OF BUDGETING AND PLANNING SOFTWARE AND E-BUDGETING
Chapter Thirteen: Risk Management
ENTERPRISE RISK MANAGEMENT
AN APPROACH TO RISK MANAGEMENT
A CLOSE LOOK AT RISK MANAGEMENT
HOW TO REDUCE INVESTMENT RISK: DIVERSIFY
BETA—THE CAPITAL ASSET PRICING MODEL
ARBITRAGE PRICING MODEL
Chapter Fourteen: Capital Budgeting and Real Options
WHAT IS CAPITAL BUDGETING?
WHAT ARE THE TYPES OF INVESTMENT PROJECTS?
WHAT ARE THE FEATURES OF INVESTMENT PROJECTS?
TIME VALUE FUNDAMENTALS
POPULAR EVALUATION TECHNIQUES
LIMITED FUNDS FOR CAPITAL SPENDING
REAL OPTIONS
DISCOVERY-DRIVEN PLANNING
EFFECT OF INCOME TAXES ON CAPITAL BUDGETING DECISIONS
Chapter Fifteen: The What and Why of Responsibility Accounting
RESPONSIBILITY ACCOUNTING BASICS
COST CENTER PERFORMANCE AND STANDARD COSTS
FLEXIBLE BUDGETS AND PERFORMANCE REPORTS
PRODUCTION MIX AND YIELD VARIANCES
Chapter Sixteen: Control of Profit Centers
HOW DO YOU EVALUATE PROFIT CENTERS?
PROFIT VARIANCE ANALYSIS
Chapter Seventeen: Performance of Investment Centers and Transfer Pricing
RATE OF RETURN ON INVESTMENT
RESIDUAL INCOME
INVESTMENT DECISIONS UNDER ROI AND RI
TRANSFER PRICING
Chapter Eighteen: How to Analyze and Improve Corporate Profitability and Shareholder Value
MEASURES OF MANAGERIAL PERFORMANCE AND SHAREHOLDER RETURN
SUSTAINABLE RATE OF GROWTH
ECONOMIC VALUE ADDED
BALANCED SCORECARD
Chapter Nineteen: Information Technology and IT Systems
COMPUTER TECHNOLOGIES AVAILABLE FOR BUSINESS
ROLE OF INFORMATION SYSTEMS IN THE STRATEGIC PLAN
MANAGEMENT INFORMATION SYSTEMS
WHO USES EXECUTIVE INFORMATION SYSTEMS?
VALUE CHAIN MANAGEMENT SOFTWARE
EXTENSIBLE BUSINESS REPORTING LANGUAGE
WEB 2.0
CLOUD COMPUTING AND COMPARATIVE ADVANTAGE
MOBILE COMPUTING (WIRELESS TECHNOLOGY)
HANDHELD DEVICE SECURITY AND CONTINGENCY PLANNING
DISASTER RECOVERY AND BUSINESS CONTINUITY PLANNING
CFO'S VIEW OF INFORMATION TECHNOLOGY: A CURRENT SURVEY
Part Four: Management of Assets and Liabilities
Chapter Twenty: Working Capital and Cash Management
EVALUATING WORKING CAPITAL
CASH MANAGEMENT
CASH MANAGEMENT MODELS
BANKING RELATIONSHIPS
INTERNATIONAL CASH MANAGEMENT
Chapter Twenty-One: Management of Accounts Receivable
MANAGING RECEIVABLES
INVESTMENT IN ACCOUNTS RECEIVABLE
Chapter Twenty-Two: Inventory Management
INVENTORY RECORDING AND CONTROL
INVENTORY COSTS
ECONOMIC ORDER QUANTITY
REORDER POINT
HOW TO FIND THE OPTIMAL SAFETY STOCK SIZE
ABC INVENTORY CONTROL
SERVICE BUSINESS
Chapter Twenty-Three: Management of Payables
ACCOUNTS PAYABLE SYSTEM
MANAGING PAYABLES
Part Five: Financing the Business
Chapter Twenty-Four: Short-Term and Intermediate-Term Financing
SHORT-TERM FINANCING
INTERMEDIATE-TERM FINANCING
Chapter Twenty-Five: Long-Term Financing
TYPES OF LONG-TERM DEBT AND WHEN EACH SHOULD BE USED
ISSUANCE OF EQUITY SECURITIES
FINANCING STRATEGY
Chapter Twenty-Six: Warrants and Convertibles
WARRANTS
CONVERTIBLE SECURITIES
Chapter Twenty-Seven: Cost of Capital and Capital Structure Decisions
INDIVIDUAL COSTS OF CAPITAL
WEIGHTS
EBIT–EPS APPROACH TO CAPITAL STRUCTURE DECISIONS
ANALYSIS OF CORPORATE CASH FLOWS
COVERAGE RATIOS
CAPITAL STRUCTURE DECISIONS
Chapter Twenty-Eight: Dividend Policy
TYPES OF DIVIDEND POLICIES
VARIABLES TO BE CONSIDERED
Chapter Twenty-Nine: Financial Management of Multinational Corporations
FINANCIAL MANAGEMENT ESSENTIALS FOR MNCs
FOREIGN EXCHANGE MARKET
FINANCIAL STRATEGIES
TYPES OF FOREIGN EXCHANGE EXPOSURE
INTEREST RATE PARITY
PURCHASING POWER PARITY
APPRAISING FOREIGN INVESTMENTS
FINANCING
ANALYSIS OF FOREIGN INVESTMENTS
Part Six: Financial Analysis, Insurance and Legal Considerations, and Economics
Chapter Thirty: Financial Statement Analysis
FINANCIAL ANALYSIS ESSENTIALS
BALANCE SHEET ANALYSIS
POTENTIAL FOR BUSINESS FAILURE
INCOME STATEMENT ANALYSIS
MARKET VALUE RATIOS
ANALYZING THE FINANCIAL STRUCTURE OF THE FIRM
INDUSTRY CHARACTERISTICS INDICATIVE OF GREATER RISK
CONSIDERATIONS IN FOREIGN OPERATIONS
Chapter Thirty-One: Analysis, Evaluation, and Control of Revenue and Costs
CONTROL REPORTS
CONTROL OF COSTS
PERFORMANCE MEASURES
BUSINESS PROCESSES
Chapter Thirty-Two: Insurance and Legal Considerations
INSURANCE PROTECTION
TYPES OF INSURANCE
MEDICAL AND CATASTROPHE COVERAGE
LIABILITY INSURANCE COVERAGE FOR CFOs
BUSINESS LAW
Chapter Thirty-Three: Reading Economic Indicators
HOW CAN YOU KEEP TRACK OF THE ECONOMY WITH ECONOMIC AND MONETARY INDICATORS?
HOUSING-RELATED MEASURES
INDICES OF LEADING, COINCIDENT, AND LAGGING ECONOMIC INDICATORS
OTHER IMPORTANT ECONOMIC INDICES
MONETARY INDICATORS AND HOW THEY IMPACT THE ECONOMY
UNDERSTANDING ECONOMIC DATA AND INDICATORS
ECONOMIC INDICATORS AND STOCKS AND BUSINESSES
ECONOMIC INDICATORS AND BOND YIELDS
Part Seven: Liquidity and Treasury
Chapter Thirty-Four: Corporate Investments in Securities
CASH AND LIQUIDITY MANAGEMENT
TERMS AND FEATURES OF BONDS
OTHER FIXED INCOME INVESTMENTS
MONEY MARKET PREFERRED STOCK
PRIVATE EQUITY
CURRENT TRENDS IN LIQUIDITY MANAGEMENT STRATEGY
Part Eight: Taxation
Chapter Thirty-Five: Tax Factors in Financial Decision Making
WHAT SHOULD YOU KNOW ABOUT TAXES?
GROSS INCOME
DEPRECIATION
AMORTIZATION
TAX PLANNING
Part Nine: Mergers and Acquisitions, Divestitures, Failure, and Reorganization
Chapter Thirty-Six: Mergers and Acquisitions
VALUATION
FAIR MARKET VALUE OF NET ASSETS
CAPITALIZATION OF REVENUE
PRICE/EARNINGS RATIO
SIMILAR BUSINESSES
SALES OF STOCK
COMBINATION OF METHODS
SUCCESSFUL STRATEGY FOR MERGERS AND ACQUISITIONS
Chapter Thirty-Seven: Divestiture
WHY DIVEST?
ASSET VALUATION METHODS
PROFITABILITY METHODS
MARKET-BASED COMPARISONS
DISCOUNTED CASH FLOW ANALYSIS
DIVESTITURE WITH UNCERTAINTY
Chapter Thirty-Eight: Forecasting Corporate Financial Distress
PREDICTION MODELS
Z-SCORE MODEL
APPLICATIONS
Chapter Thirty-Nine: Failure and Reorganization
BUSINESS FAILURE
REORGANIZATION
Chapter Forty: Valuation of Bonds and Stocks
HOW TO VALUE A SECURITY
HOW TO VALUE BONDS
HOW TO VALUE PREFERRED STOCK
HOW TO VALUE COMMON STOCK
PRICE/EARNINGS RATIO APPROACHES
OTHER PRAGMATIC APPROACHES
THE BOTTOM LINE
Chapter Forty-One: Financial Statement Analysis: Key Financial Ratios and Metrics for Nonprofits
TREND ANALYSIS
ANALYSIS OF THE BALANCE SHEET
LIQUIDITY ANALYSIS
APPRAISAL OF SOLVENCY, CAPITAL STRUCTURE, AND NET ASSETS (FUND BALANCE)
EVALUATION OF THE STATEMENT OF ACTIVITIES
PERFORMANCE METRICS
SPOTTING POTENTIAL BANKRUPTCY AND AVOIDING FINANCIAL PROBLEMS
CASE STUDY IN FINANCIAL STATEMENT ANALYSIS
Appendix
About the Authors
Index
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Chapter Twenty-Nine: Financial Management of Multinational Corporations
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Chapter Thirty: Financial Statement Analysis
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PART SIX
Financial Analysis, Insurance and Legal Considerations, and Economics
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