Efnisyfirlit

• Cover
• About the Authors
• 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
• Index
• End User License Agreement

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