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FinancialStatementAnalysis
Introduction
CourseOverview.........................................................................................vii
CourseObjectives......................................................................................viii
TheWorkbook...............................................................................................ix
Unit1:AccountingIssuesinFinancialAnalysis
Introduction..................................................................................................1-1
UnitObjectives............................................................................................1-1
BranchesofAccounting..............................................................................1-2
ManagerialAccounting....................................................................1-2
TaxAccounting................................................................................1-2
FinancialAccounting.......................................................................1-3
GenerallyAcceptedAccountingPrinciples........................1-3
EffectsofInflation................................................................1-4
FinancialAccountingBasics...............................................1-5
AccountingExercise.......................................................................1-6
“GettingBehindtheNumbers”....................................................................1-9
ContextualFactors..........................................................................1-9
MacroeconomicEffects......................................................1-9
SectorAccountingNorms................................................1-10
ConsolidatedNumbers.....................................................1-10
Seasonality........................................................................1-11
Asset/LiabilityValuation...............................................................1-12
IntangibleAssets...........................................................................1-13
ContingentLiabilities.....................................................................1-15
Summary...................................................................................................1-16
ProgressCheck1.....................................................................................1-19
AdjustingforInflation.....................................................................1-25
EffectsofInflationontheBalanceSheet..........................1-25
EffectsofInflationontheIncomeStatement....................1-26
InflationaryAccounting......................................................1-27
Unit1:AccountingIssuesinFinancialAnalysis(Continued)
ConstantCurrencyAccounting........................................1-28
ComprehensiveMonetaryCorrection(MC).....................1-29
AdditionalAdjustmentsforInflation...................................1-31
ComparativeFinancialStatements..................................1-32
TheBrazilianExperience..................................................1-32
FinancialAnalysisSpreadsheets..............................................................1-33
Summary.......................................................................................1-35
ProgressCheck1.2..................................................................................1-37
Unit2:BasicConceptsofFinancialAnalysis
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