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by Anthony T. Cope CFA, Michael A. Broihahn CFA, Wendy L. Pirie CFA, Elaine Henry C
International Financial Statement Analysis, 2nd Edition
Cover
Contents
Title
Copyright
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
4. Financial Statement Analysis Framework
5. Summary
Problems
Chapter 2: Financial Reporting Mechanics
Learning Outcomes
1. Introduction
2. The Classification of Business Activities
3. Accounts and Financial Statements
4. The Accounting Process
5. Accruals and Valuation Adjustments
6. Accounting Systems
7. Using Financial Statements in Security Analysis
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
4. Convergence of Global Financial Reporting Standards
5. The International Financial Reporting Standards Framework
6. Effective Financial Reporting
7. Comparison of IFRS with Alternative Reporting Systems
8. Monitoring Developments in Financial Reporting Standards
9. Summary
Problems
Chapter 4: Understanding Income Statements
Learning Outcomes
1. Introduction
2. Components and Format of the Income Statement
3. Revenue Recognition
4. Expense Recognition
5. Nonrecurring Items and Nonoperating Items
6. Earnings Per Share
7. Analysis of the Income Statement
8. Comprehensive Income
9. Summary
Problems
Chapter 5: Understanding Balance Sheets
Learning Outcomes
1. Introduction
2. Components and Format of the Balance Sheet
3. Current Assets and Current Liabilities
4. Noncurrent Assets
5. Noncurrent Liabilities
6. Equity
7. Analysis of the Balance Sheet
8. Summary
Problems
Chapter 6: Understanding Cash Flow Statements
Learning Outcomes
1. Introduction
2. Components and Format of the Cash Flow Statement
3. The Cash Flow Statement: Linkages and Preparation
4. Cash Flow Statement Analysis
5. Summary
Problems
Chapter 7: Financial Analysis Techniques
Learning Outcomes
1. Introduction
2. The Financial Analysis Process
3. Analytical Tools and Techniques
4. Common Ratios Used in Financial Analysis
5. Equity Analysis
6. Credit Analysis
7. Business and Geographic Segments
8. Model Building and Forecasting
9. Summary
Problems
Chapter 8: Financial Statement Analysis: Applications
Learning Outcomes
1. Introduction
2. Application: Evaluating Past Financial Performance
3. Application: Projecting Future Financial Performance
4. Application: Assessing Credit Risk
5. Application: Screening for Potential Equity Investments
6. Analyst Adjustments to Reported Financials
7. Summary
Problems
Chapter 9: Inventories
Learning Outcomes
1. Introduction
2. Cost of Inventories
3. Inventory Valuation Methods
4. The Lifo Method
5. Inventory Method Changes
6. Inventory Adjustments
7. Evaluation of Inventory Management
8. Summary
Problems
Chapter 10: Long-Lived Assets
Learning Outcomes
1. Introduction
2. Acquisition of Long-Lived Assets
3. Depreciation and Amortization of Long-Lived Assets
4. The Revaluation Model
5. Impairment of Assets
6. Derecognition
7. Presentation and Disclosures
8. Investment Property
9. Leasing
10. Summary
Problems
Chapter 11: Income Taxes
Learning Outcomes
1. Introduction
2. Differences Between Accounting Profit and Taxable Income
3. Determining the Tax Base of Assets and Liabilities
4. Temporary and Permanent Differences Between Taxable and Accounting Profit
5. Unused Tax Losses and Tax Credits
6. Recognition and Measurement of Current and Deferred Tax
7. Presentation and Disclosure
8. Comparison of IFRS and U.S. GAAP
9. Summary
Problems
Chapter 12: Noncurrent (Long-Term) Liabilities
Learning Outcomes
1. Introduction
2. Bonds Payable
3. Leases
4. Introduction to Pensions and Other Postemployment Benefits
5. Evaluating Solvency: Leverage and Coverage Ratios
6. Summary
Problems
Chapter 13: Employee Compensation: Postemployment and Share-Based
Learning Outcomes
1. Introduction
2. Pensions and Other Postemployment Benefits
3. Share-Based Compensation
4. Summary
Problems
Chapter 14: Intercorporate Investments
Learning Outcomes
1. Introduction
2. Basic Corporate Investment Categories
3. Investments in Financial Assets
4. Investments in Associates
5. Joint Ventures
6. Business Combinations
7. Variable Interest and Special Purpose Entities
8. Summary
Problems
Chapter 15: Multinational Operations
Learning Outcomes
1. Introduction
2. Foreign Currency Transactions
3. Translation of Foreign Currency Financial Statements
4. Summary
Problems
Chapter 16: Evaluating Financial Reporting Quality
Learning Outcomes
1. Introduction
2. Discretion in Accounting Systems
3. Financial Reporting Quality: Definitions, Issues, and Aggregate Measures
4. A Framework for Identifying Low-Quality Financial Reporting
5. The Implications of Fair Value Reporting for Financial Reporting Quality: A Brief Discussion
6. Summary
Problems
Chapter 17: Integration of Financial Statement Analysis Techniques
Learning Outcomes
1. Introduction
2. Case Study 1: Long-Term Equity Investment
3. Case Study 2: Off-Balance Sheet Leverage From Operating Leases
4. Case Study 3: Anticipating Effects of Changes in Accounting Standards
5. Summary
Problems
Glossary
References
About the Authors
About the CFA Program
Index
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