How to Read a Financial Report Wringing Vital Signs Out of the Numbers
| Otros Autores: | |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
John Wiley & Sons, Inc
[2025]
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| Edición: | Tenth edition |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009853625906719 |
Tabla de Contenidos:
- Cover
- Title Page
- Copyright Page
- Contents
- List of Exhibits
- Preface to the Tenth Edition
- Part One Fundamentals
- Chapter 1 Arming You with Essential Knowledge
- What Is a Financial Report?
- Financial Information and the Big Three Financial Statements
- Let's Speak the Proper Language
- A Final Word before You Dive into the Rest of the Book
- Chapter 2 Starting with Cash Flows
- Summary of Cash Flows for a Business
- What Does the Cash Flows Summary Not Tell You?
- Profit Is Not Measured by Cash Flows
- Cash Flows Do Not Reveal Financial Condition
- A Few Additional Thoughts to Keep in Mind
- Chapter 3 Bedrock Financial Statement #1: The Income Statement
- The Income Statement: A Closer Look
- Reporting Profit Performance: The Income Statement
- Chapter 4 Bedrock Financial Statement #2: The Balance Sheet
- Reporting Financial Condition: The Balance Sheet
- Chapter 5 Reporting Cash Flows
- The Statement of Cash Flows
- Cash versus Accrual Accounting
- Financial Tasks of Business Managers
- Part Two Connections
- Chapter 6 Fitting Together Financial Statements
- One Problem in Financial Reporting
- Connecting the Dots
- Chapter 7 Sales Revenue and Accounts Receivable
- Exploring One Link at a Time
- How Sales Revenue Drives Accounts Receivable
- Accounting Issues
- Chapter 8 Costs of Sales Revenue, Inventory, and Accounts Payable
- Acquiring Inventory on the Cuff
- Accounting Issues: Accounts Payable
- Holding Products in Inventory Until They Are Sold
- Inventory Control
- Accounting Issues
- Chapter 9 Operating Expenses and Prepaid Expenses
- Paying Certain Operating Costs before They Are Recorded as Expenses
- Accounting Issues: Using Prepaid Expenses to Massage the Numbers
- Chapter 10 Depreciation and Amortization Expense, and Fixed And Other Long-Term Assets.
- Overview of Expense Accounting
- Up First, Depreciation Expense
- Accumulated Depreciation and Book Value of Fixed Assets
- Book Values and Current Replacement Costs
- Intangible Assets
- Chapter 11 Operating Expenses and Accounts Payable
- Recording Expenses before They Are Paid
- Chapter 12 Accruing Liability for Unpaid Expenses
- Recording Accrued Liability for Operating Expenses
- Accounting Issues
- Chapter 13 Income Tax Expense and Its Liability
- Taxation of Business Profit
- Accounting Issues
- Chapter 14 Interest Expense, Accrued Liabilities, and Loans Payable
- Bringing Interest Expense Up to Snuff
- Type, Purpose, and Source of Loans
- Accounting Issues
- Chapter 15 Net Income, Retained Earnings, and Earnings Per Share (EPS)
- Net Income into Retained Earnings
- Earnings per Share (EPS)
- Accounting Issues
- Chapter 16 Connecting the Cash Flow Dots
- Profit versus Cash Flow from Profit
- Changes in Assets and Liabilities That Impact Cash Flow from Operating Activities
- Profit before the Bottom Line
- Completing the Statement of Cash Flows
- Seeing the Big Picture of Cash Flows
- Accounting Issues
- Part Three Using and Analyzing Financial Statements
- Chapter 17 Footnotes and Management Discussions
- Financial Report Content in Addition to Financial Statements
- Financial Statements: A Brief Review
- Why Footnotes?
- Two Types of Footnotes
- Management Discretion in Writing Footnotes
- Analysis Issues
- Chapter 18 Financial Statement Ratios and Analysis: Strength
- Financial Reporting Ground Rules
- Financial Statement Preliminaries
- Benchmark Financial Ratios-Strength
- Final Comments
- Chapter 19 Financial Statement Ratios and Analysis: Performance
- Financial Performance versus Financial Strength
- Two Cash Flow Ratios to Chew On
- Chapter 20 Financial Engineering.
- What Financial Engineering Is Not
- What Financial Engineering Is
- Common Types of Financial Engineering
- Financial Engineering and QW Example Tech, Inc.
- A Final Word
- Chapter 21 Financial Fraud, aka Cooking the Books
- Non-Number Fraud Flags
- Financial Fraud Flags
- Critical Thoughts on Fraud
- The Moral of the Story
- Chapter 22 CPAs and Financial Reports
- Certified Public Accountant (CPA)
- From Preparation to Audit of Financial Reports by CPAs
- Why Audits?
- Do Auditors Discover Financial Reporting Fraud?
- Chapter 23 Basic Questions, Basic Answers
- When You Buy Stock Does the Company Get Your Money?
- Are Financial Reports Reliable?
- Are Some Financial Statements Misleading and Fraudulent?
- Should You Take the Time to Compute Financial Statement Ratios?
- Why Read Financial Statements, Then, If You Won't Find Information That Has Been Overlooked by Others?
- The Financial Statements and Footnotes of Large Public Companies Would Take Several Hours to Read Carefully: What's the Alternative?
- Is There a Basic Test to Gauge a Company's Financial Performance?
- Do Financial Statements Report the Truth, the Whole Truth, and Nothing but the Truth?
- Does Its Financial Report Explain the Basic Profit-Making Strategy or Profit Model of a Business?
- Does the Market Price of a Public Company's Stock Shares Depend Directly and Only on the Information Reported in Its Financial Statements?
- Does the Balance Sheet of a Private Business Tell the Market Value of the Business?
- Do Books on Investing and Personal Finance Refer to Financial Statements?
- A Very Short Summary
- About the Author
- Index
- EULA.
