Corporate Financial Reporting and Analysis A Global Perspective 4th Edition by S David Young , Jacob Cohen , Daniel A Bens 1119494575 9781119494577
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ISBN 10: 1119494575
ISBN 13: 9781119494577
Author: S. David Young; Jacob Cohen; Daniel A. Bens
Corporate Financial Reporting Analysis combines comprehensive coverage and a rigorous approach to modern financial reporting with a readable and accessible style. Merging traditional principles of corporate finance and accepted reporting practices with current models enable the reader to develop essential interpretation and analysis skills, while the emphasis on real-world practicality and methodology provides seamless coverage of both GAAP and IFRS requirements for enhanced global relevance.
Two decades of classroom testing among INSEAD MBA students has honed this text to provide the clearest, most comprehensive model for financial statement interpretation and analysis; a concise, logically organized pedagogical framework includes problems, discussion questions, and real-world case studies that illustrate applications and current practices, and in-depth examination of key topics clarifies complex concepts and builds professional intuition. With insightful coverage of revenue recognition, inventory accounting, receivables, long-term assets, M&A, income taxes, and other principle topics, this book provides both education and ongoing reference for MBA students.
Table of contents:
1 An Introduction to Financial Statements
The Three Principal Financial Statements
Other Items in the Annual Report
Generally Accepted Accounting Principles: The Rules of the Game
The Barriers to Understanding Financial Statements
KEY LESSONS FROM THE CHAPTER
KEY TERMS AND CONCEPTS FROM THE CHAPTER
QUESTIONS
PROBLEMS
2 The Balance Sheet and Income Statement
A Further Look at the Balance Sheet
Assets
Liabilities
Shareholders’ Equity
A Further Look at the Income Statement
Other Things You Should Know About the Balance Sheet and the Income Statement
KEY LESSONS FROM THE CHAPTER
KEY TERMS AND CONCEPTS FROM THE CHAPTER
QUESTIONS
Appendix 2.1 The Mechanics of Financial Accounting: The Double‐Entry System
KEY TERMS AND CONCEPTS FROM THE APPENDIX
KEY LESSONS FROM THE APPENDIX
PROBLEM
3 A Brief Overview of GAAP and IFRS: The Framework for Financial Accounting
The Core Principles of GAAP and IFRS
The Key Qualitative Characteristics of Financial Information
The Key Assumptions of Financial Information
Modifying Conventions
The Future of Financial Reporting
KEY LESSONS FROM THE CHAPTER
KEY TERMS AND CONCEPTS FROM THE CHAPTER
QUESTIONS
4 Revenue Recognition
Introduction
The Five‐Step Revenue Recognition Model
Revenue‐Recognition Controversies
KEY LESSONS FROM THE CHAPTER
KEY TERMS AND CONCEPTS FROM THE CHAPTER
QUESTIONS
PROBLEMS
5 The Statement of Cash Flows
Introduction
The Reporting of Cash Flows from Operations
Preparing the Statement of Cash Flows
IFRS and the Statement of Cash Flows
Analyzing the Statement of Cash Flows
KEY LESSONS FROM THE CHAPTER
KEY TERMS AND CONCEPTS FROM THE CHAPTER
QUESTIONS
PROBLEMS
6 Financial Statement Analysis
Introduction
Business and Industry Analysis
Accounting Analysis
Financial Analysis
DuPont Analysis
ROE and the Analysis of Financial Risk
KEY LESSONS FROM THE CHAPTER
KEY TERMS AND CONCEPTS FROM THE CHAPTER
QUESTIONS
Appendix 6.1 An Industry and Competitive Analysis of Taiwan Semiconductor Manufacturing Company (TSMC)
Appendix 6.2 Summary of Financial Statement Ratios
PROBLEMS
7 Business Valuation and Financial Statement Analysis
Valuation Principles
Valuation: From Theory to Practice
The Economic Profit Approach to Valuation
A Case Study in Valuation: TSMC
A Brief Word on Growth Rates
KEY LESSONS FROM THE CHAPTER
KEY TERMS AND CONCEPTS FROM THE CHAPTER
QUESTIONS
PROBLEMS
8 Accounting for Receivables and Bad Debts
Introduction
Estimating Bad Debts
Writing‐off Accounts
The Direct Method: An Alternative Approach
What Happens When Written‐off Accounts Are Later Collected?
The “Aging” of Accounts Receivable
Sales Returns and Allowances
Analyzing Receivables
KEY LESSONS FROM THE CHAPTER
KEY TERMS AND CONCEPTS FROM THE CHAPTER
QUESTIONS
Appendix 8.1 Accounting for Loan Loss Reserves
PROBLEMS
9 Accounting for Inventory
Introduction
Inventory Valuation: LIFO, FIFO, and the Rest
The Lower of Cost or Net Realizable Value Rule
The Cost‐flow Assumptions: An Example
Inventory Cost‐flow Assumptions: A Summary
KEY LESSONS FROM THE CHAPTER
KEY TERMS AND CONCEPTS FROM THE CHAPTER
QUESTIONS
PROBLEMS
10 Accounting for Property, Plant, and Equipment
Introduction
Initial Recognition of PP&E
Subsequent Expenditures: Repair or Improvement?
Accounting for Depreciation
Changes in Depreciation Estimates or Methods
Asset Impairment
Fair Value vs. Historical Cost
Divestitures and Asset Sales
Intangible Assets
Key Lessons from the Chapter
KEY TERMS AND CONCEPTS FROM THE CHAPTER
QUESTIONS
PROBLEMS
11 Leases and Off‐Balance‐Sheet Debt
Introduction
Leasing Accounting Before 2018: Capital vs. Operating Leases
Accounting for Capital Leases
Accounting for Operating Leases
Lease Accounting: An Example
Interpreting Lease Disclosures
Off‐Balance‐Sheet Debt
KEY LESSONS FROM THE CHAPTER
KEY TERMS AND CONCEPTS FROM THE CHAPTER
QUESTIONS
PROBLEM
12 Accounting for Bonds
Introduction
Accounting for Bond Issuance
Accounting for Bonds Sold at Par
Accounting for Bonds Sold at a Premium
Bond Redemption Before Maturity
Accounting for Bonds Issued at a Discount
Zero‐Coupon Bonds
KEY LESSONS FROM THE CHAPTER
KEY TERMS AND CONCEPTS FROM THE CHAPTER
QUESTIONS
PROBLEMS
13 Provisions and Contingencies
Introduction
Defining Provisions
Measuring the Provision
Disclosure of Provisions: Interpreting the Notes
Contingent Liabilities
Contingent Assets
KEY LESSONS FROM THE CHAPTER
KEY TERMS AND CONCEPTS FROM THE CHAPTER
QUESTIONS
PROBLEMS
14 Accounting for Pensions
Introduction
A Brief Word on Defined Contribution Plans
Unfunded Defined Benefit Plans
Funded Defined Benefit Plans
American Airlines: An Example of Defined Benefit Plan Disclosure
KEY LESSONS FROM THE CHAPTER
KEY TERMS AND CONCEPTS FROM THE CHAPTER
QUESTIONS
15 Accounting for Income Tax
Introduction
Temporary and Permanent Differences
Deferred Taxes and the Balance Sheet Approach
The Balance Sheet Approach: An Example
Interpreting Income Tax Disclosures: The Case of Intel Corporation
Why Deferred Income Tax is Important
KEY LESSONS FROM THE CHAPTER
KEY TERMS AND CONCEPTS FROM THE CHAPTER
QUESTIONS
PROBLEMS
16 Accounting for Shareholders’ Equity
Introduction
Shareholders’ Equity: An Introduction
More on Contributed Capital
Accounting for Stock Transactions
Dividends on Common Stock
Stock Dividends and Stock Splits
Accumulated Other Comprehensive Income
Convertible Bonds
The Statement of Shareholders’ Equity
KEY LESSONS FROM THE CHAPTER
KEY TERMS AND CONCEPTS FROM THE CHAPTER
QUESTIONS
PROBLEMS
17 Investments
Introduction
Investments at Microsoft
Debt and Passive Equity Investments
The Fair Value Hierarchy
Equity Method
A Further Look at Microsoft’s Investments
Consolidation
KEY LESSONS FROM THE CHAPTER
KEY TERMS AND CONCEPTS FROM THE CHAPTER
QUESTIONS
PROBLEMS
18 Accounting for Mergers and Acquisitions
Introduction
Purchase Price/Cost of Acquisition
Contingent Consideration
Recognition and Measurement of Identifiable Assets
Subsequent Adjustments to Acquired Assets and Liabilities
Goodwill Impairment
Noncontrolling Interest
KEY LESSONS FROM THE CHAPTER
KEY TERMS AND CONCEPTS FROM THE CHAPTER
QUESTIONS
PROBLEMS
Appendix Tables for Present Value and Future Value Factors
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