INTERNATIONAL FINANCIAL STATEMENT ANALYSIS WORKBOOK - GBV

INTERNATIONAL FINANCIAL STATEMENT ANALYSIS WORKBOOK Thomas R. Robinson, CFA Hennie van Greuning, CFA Elaine Henry, CFA Michael A. Broihahn, CFA WILEY ...

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INTERNATIONAL FINANCIAL STATEMENT ANALYSIS WORKBOOK Thomas R. Robinson, CFA Hennie van Greuning, CFA Elaine Henry, CFA Michael A. Broihahn, CFA

WILEY John Wiley & Sons, Inc.

CONTENTS PARTI Learning Outcomes, Summary Overview, and Problems

1

CHAPTER 1 Financial Statement Analysis: An Introduction

3

Learning Outcomes Summary Overview Problems

CHAPTER 2 Financial Reporting Mechanics Learning Outcomes Summary Overview Problems

CHAPTER 3 Financial Reporting Standards Learning Outcomes Summary Overview Problems

CHAPTER 4 Understanding the Income Statement Learning Outcomes Summary Overview Problems

CHAPTER 5 Understanding the Balance Sheet Learning Outcomes Summary Overview Problems

3 4 5

7 7 8 8

13 13 14 15

19 19 20 22

27 27 28 29

vi

Contents

CHAPTER 6 Understanding the Cash Flow Statement Learning Outcomes Summary Overview Problems

33 34 35

CHAPTER 7 Financial Analysis Techniques Learning Outcomes Summary Overview Problems

,

CHAPTER 9 Financial Statement Analysis: Applications Learning Outcomes Summary Overview Problems

CHAPTER 10 Inventories

41 41 42 43

CHAPTER 8 International Standards Convergence Learning Outcomes Summary Overview Problems

33

49 49 50 51

55 55 56 56

59

Learning Outcomes Summary Overview Problems

59 60 61

CHAPTER 11 Long-Lived Assets

65

Learning Outcomes Summary Overview Problems

65 66 67

CHAPTER 12 Income Taxes Learning Outcomes Summary Overview Problems

71 71 72 73

Contents

vii

CHAPTER 13 Long-Term Liabilities And Leases

79

Learning Outcomes Summary Overview Problems

79 80 81

CHAPTER 14 Employee Compensation: Postretirement And Share-Based Learning Outcomes Summary Overview Problems

85 85 86 87

CHAPTER 15 Intercorporate Investments

95

Learning Outcomes Summary Overview Problems

95 95 97

CHAPTER 16 Multinational Operations

105

Learning Outcomes Summary Overview Problems

105 105 107

CHAPTER 17 Evaluating Financial Reporting Quality

115

Learning Outcomes Summary Overview Problems

115 116 117

PART II Solutions

121

CHAPTER 1 Financial Statement Analysis: An Introduction

123

Solutions

123

CHAPTER 2 Financial Reporting Mechanics Solutions

125 .

125

viii

Contents

CHAPTER 3 Financial Reporting Standards Solutions

129

CHAPTER 4 Understanding the Income Statement Solutions

Solutions

Solutions

Solutions

-

CHAPTER 9 Financial Statement Analysis: Applications

CHAPTER 11 Long-Lived Assets Solutions

CHAPTER 12 Income Taxes Solutions

143 143

CHAPTER 8 International Standards Convergence

Solutions

139 139

CHAPTER 7 Financial Analysis Techniques

CHAPTER 10 Inventories

135 135

CHAPTER 6 Understanding the Cash Flow Statement

Solutions

131 131

CHAPTER 5 Understanding the Balance Sheet

Solutions

129

149 149

153 153

155 155

159 159

163 163

Contents

CHAPTER 13 Long-Term Liabilities And Leases Solutions

CHAPTER 14 Employee Compensation: Postretirement And Share-Based Solutions

CHAPTER 15 Intercorporate Investments Solutions

CHAPTER 16 Multinational Operations Solutions

CHAPTER 17 Evaluating Financial Reporting Quality Solutions

About the CFA Program

ix

167 167

171 171

175 175

179 179

183 183

187