Guide to Financial Reporting and Analysis

1. Auflage 2000
ISBN: 978-0-471-35425-3
Verlag: Wiley

Buch, Englisch, 640 Seiten, Format (B × H): 161 mm x 240 mm, Gewicht: 1117 g

Die Vielzahl der vom Financial Accounting Standards Board (FASB) herausgegebenen Rechnungslegungsstandards, die vielen verschiedenen Bilanzierungs- und Offenlegungsrichtlinien und die darin verwendete Terminologie wird zunehmend komplexer. Dieses Buch erläutert den Fachjargon und die allgemeinen Bilanzierungsgrundsätze. Die Autoren haben hier einen maßgeblichen Leitfaden für die Bilanzerstellung geschaffen, der Ihnen hilft, sich im Labyrinth moderner Bilanzberichte zurechtzufinden und Bilanzinformationen effektiv für die Entscheidungsfindung zu nutzen.

Autoren/Hrsg.

Comiskey, Eugene E

Mulford, Charles W

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Externes Rechnungswesen, Rechnungslegung, Bilanzierung

Inhaltsverzeichnis

Assessing Financial Quality: An Organizing Theme.

Analyzing Business Earnings I: The Income Statement.

Analyzing Business Earnings II: Calculating Sustainable Earnings Base.

Topics in Revenue Recognition and Matching.

Income Tax Reporting and Analysis.

Financial Derivatives.

Foreign Exchange Reporting and Analysis.

Investment Reporting and Analysis I: Debt and Equity Securities.

Investment Reporting and Analysis II: Business Combinations.

Lease Reporting and Analysis.

Reporting and Analysis of Pensions and Other Postretirement Benefits.

Adjusted Balance Sheet Analysis.

Identifying Sustainable Sources of Cash Flow.

Über Autor(innen)

EUGENE E. COMISKEY is the Callaway Professor of Accounting and CHARLES W. MULFORD is Professor of Accounting in the DuPree College of Management at the Georgia Institute of Technology in Atlanta. Both have doctorates in accounting and are professionally qualified as Certified Public Accountants. They also actively consult with lenders at commercial banks in the United States and abroad. Professors Comiskey and Mulford have published articles on financial reporting and analysis issues in leading academic journals and in such widely read professional journals as Commercial Lending Review, Journal of Lending and Credit Risk Management, and Financial Analysts' Journal. Comiskey and Mulford are also the coauthors of Financial Warnings.