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LEADER 15186cam a2203553 i 4500
001
991007093929707546
005
20250605141946.0
008
200812s2014 nyua b 001 0 eng
020
a| 9780071086837
q| (international edition :
q| paperback)
020
z| 9780078110962
q| (acid-free paper)
035
a| (HKSYU)b2084363x-852hksyu_inst
035
a| b26111536-852julac_network
035
a| (julac-retro)11092109
040
a| DLC
b| eng
e| rda
c| DLC
d| YDX
d| YDXCP
d| OCLCF
d| CDX
d| H2K
d| HK-SYU
042
a| pcc
050
4
a| HF5681.B2
b| B46 2014
050
4
a| HF5681.B2
b| W553 2014
9| kkl
082
0
0
a| 657/.3
2| 23
092
0
a| 657.3
b| SUB 2014
100
1
a| Subramanyam, K. R.,
e| author.
245
1
0
a| Financial statement analysis /
c| K. R. Subramanyam, University of Southern California.
250
a| Eleventh edition.
264
1
a| New York, NY :
b| McGraw Hill Education,
c| [2014]
264
4
c| ©2014.
300
a| 1 volume (various pagings) :
b| illustrations ;
c| 27 cm
336
a| text
2| rdacontent.
337
a| unmediated
2| rdamedia.
338
a| volume
2| rdacarrier.
504
a| Includes bibliographical references and index.
650
0
a| Financial statements.
907
a| b2084363x
b| 08-01-22
c| 12-08-20
910
a| yt
b| mkl
935
a| (HK-SYU)501001552
9| ExL
970
1
1
l| 1.
t| Overview Of Financial Statement Analysis
p| 2
970
1
1
t| Business Analysis
p| 4
970
1
1
t| Introduction To Business Analysis
p| 4
970
1
1
t| Types Of Business Analysis
p| 8
970
1
1
t| Components Of Business Analysis
p| 10
970
1
1
t| Financial Statements---Basis Of Analysis
p| 15
970
1
1
t| Business Activities
p| 15
970
1
1
t| Financial Statements Reflect Business Activities
p| 19
970
1
1
t| Additional Information
p| 26
970
1
1
t| Financial Statement Analysis Preview
p| 27
970
1
1
t| Analysis Tools
p| 27
970
1
1
t| Valuation Models
p| 40
970
1
1
t| Analysis In An Efficient Market
p| 44
970
1
1
t| Book Organization
p| 46
970
1
1
l| 2.
t| Financial Reporting And Analysis
p| 66
970
1
1
t| Reporting Environment
p| 68
970
1
1
t| Statutory Financial Reports
p| 68
970
1
1
t| Factors Affecting Statutory Financial Reports
p| 70
970
1
1
t| Nature And Purpose Of Financial Accounting
p| 75
970
1
1
t| Desirable Qualities Of Accounting Information
p| 75
970
1
1
t| Important Principles Of Accounting
p| 76
970
1
1
t| Relevance And Limitations Of Accounting
p| 77
970
1
1
t| Accruals---Cornerstone Of Accounting
p| 79
970
1
1
t| Accrual Accounting---An Illustration
p| 80
970
1
1
t| Accrual Accounting Framework
p| 81
970
1
1
t| Relevance And Limitations Of Accrual Accounting
p| 84
970
1
1
t| Analysis Implications Of Accrual Accounting
p| 88
970
1
1
t| Concept Of Income
p| 91
970
1
1
t| Economic Concepts Of Income
p| 92
970
1
1
t| Accounting Concept Of Income
p| 93
970
1
1
t| Analysis Implications
p| 95
970
1
1
t| Fair Value Accounting
p| 97
970
1
1
t| Understanding Fair Value Accounting
p| 97
970
1
1
t| Considerations In Measuring Fair Value
p| 100
970
1
1
t| Analysis Implications
p| 103
970
1
1
t| Introduction To Accounting Analysis
p| 106
970
1
1
t| Need For Accounting Analysis
p| 106
970
1
1
t| Earnings Management
p| 108
970
1
1
t| Process Of Accounting Analysis
p| 112
970
1
1
l| Appendix 2A
t| Earnings Quality
p| 114
970
1
1
l| 3.
t| Analyzing Financing Activities
p| 132
970
1
1
t| Debt Financing
p| 134
970
1
1
t| Accounting For Debt
p| 135
970
1
1
t| Debt-Related Disclosures
p| 138
970
1
1
t| Analyzing Debt Financing
p| 138
970
1
1
t| Protections
p| 142
970
1
1
t| Leases
p| 145
970
1
1
t| Accounting And Reporting For Leases
p| 146
970
1
1
t| Analyzing Leases
p| 150
970
1
1
t| Restating Financial Statements For Lease Reclassification
p| 154
970
1
1
t| Contingencies And Commitments
p| 156
970
1
1
t| Contingencies
p| 156
970
1
1
t| Commitments
p| 158
970
1
1
t| Off-Balance-Sheet Financing
p| 159
970
1
1
t| Off-Balance-Sheet Examples
p| 159
970
1
1
t| Shareholders' Equity
p| 166
970
1
1
t| Capital Stock
p| 167
970
1
1
t| Retained Earnings
p| 170
970
1
1
t| Book Value Per Share
p| 172
970
1
1
t| Liabilities At The "Edge" Of Equity
p| 174
970
1
1
t| Shareholders' Equity Reporting Under Ifrs
p| 177
970
1
1
l| Appendix 3A
t| Lease Accounting And Analysis---Lessor
p| 178
970
1
1
l| Appendix 3B
t| Postretirement Benefits
p| 179
970
1
1
l| Appendix 3C
t| Accounting Specifics For Postretirement Benefits
p| 196
970
1
1
l| 4.
t| Analyzing Investing Activities
p| 226
970
1
1
t| Introduction To Current Assets
p| 228
970
1
1
t| Cash And Cash Equivalents
p| 229
970
1
1
t| Receivables
p| 230
970
1
1
t| Prepaid Expenses
p| 234
970
1
1
t| Inventories
p| 234
970
1
1
t| Inventory Accounting And Valuation
p| 234
970
1
1
t| Analyzing Inventories
p| 236
970
1
1
t| Introduction To Long-Term Assets
p| 243
970
1
1
t| Accounting For Long-Term Assets
p| 243
970
1
1
t| Capitalizing Versus Expensing: Financial Statement And Ratio Effects
p| 245
970
1
1
t| Plant Assets And Natural Resources
p| 245
970
1
1
t| Valuing Plant Assets And Natural Resources
p| 246
970
1
1
t| Depreciation
p| 246
970
1
1
t| Analyzing Plant Assets And Natural Resources
p| 250
970
1
1
t| Intangible Assets
p| 254
970
1
1
t| Accounting For Intangibles
p| 254
970
1
1
t| Analyzing Intangibles
p| 255
970
1
1
t| Unrecorded Intangibles And Contingencies
p| 256
970
1
1
t| Asset Revaluations Under Ifrs
p| 258
970
1
1
t| Accounting Treatment
p| 258
970
1
1
t| Revaluation Disclosures
p| 259
970
1
1
t| Analysis Implications
p| 260
970
1
1
l| 5.
t| Analyzing Investing Activities: Intercorporate Investments
p| 274
970
1
1
t| Investment Securities
p| 276
970
1
1
t| Accounting For Investment Securities
p| 277
970
1
1
t| Disclosures For Investment Securities
p| 281
970
1
1
t| Analyzing Investment Securities
p| 281
970
1
1
t| Equity Method Accounting
p| 284
970
1
1
t| Equity Method Mechanics
p| 285
970
1
1
t| Analysis Implications Of Intercorporate Investments
p| 287
970
1
1
t| Business Combinations
p| 288
970
1
1
t| Accounting For Business Combinations
p| 289
970
1
1
t| Issues In Business Combinations
p| 293
970
1
1
t| Derivative Securities
p| 299
970
1
1
t| Defining A Derivative
p| 300
970
1
1
t| Accounting For Derivatives
p| 300
970
1
1
t| Disclosures For Derivatives
p| 303
970
1
1
t| Analysis Of Derivatives
p| 303
970
1
1
t| The Fair Value Option
p| 307
970
1
1
t| Fair Value Reporting Requirements
p| 307
970
1
1
t| Fair Value Disclosures
p| 307
970
1
1
t| Analysis Implications
p| 310
970
1
1
l| Appendix 5A
t| International Activities
p| 311
970
1
1
l| Appendix 5B
t| Investment Return Analysis
p| 320
970
1
1
l| 6.
t| Analyzing Operating Activities
p| 338
970
1
1
t| Income Measurement
p| 340
970
1
1
t| Income Concepts---A Recap
p| 340
970
1
1
t| Measuring Accounting Income
p| 341
970
1
1
t| Alternative Income Classifications And Measures
p| 342
970
1
1
t| Nonrecurring Items
p| 347
970
1
1
t| Extraordinary Items
p| 347
970
1
1
t| Discontinued Operations
p| 349
970
1
1
t| Accounting Changes
p| 351
970
1
1
t| Special Items
p| 354
970
1
1
t| Revenue Recognition
p| 361
970
1
1
t| Guidelines For Revenue Recognition
p| 362
970
1
1
t| Analysis Implications Of Revenue Recognition
p| 364
970
1
1
t| Deferred Charges
p| 366
970
1
1
t| Research And Development
p| 366
970
1
1
t| Computer Software Expenses
p| 369
970
1
1
t| Exploration And Development Costs In Extractive Industries
p| 369
970
1
1
t| Supplementary Employee Benefits
p| 370
970
1
1
t| Overview Of Supplementary Employee Benefits
p| 370
970
1
1
t| Employee Stock Options
p| 371
970
1
1
t| Interest Costs
p| 377
970
1
1
t| Interest Computation
p| 377
970
1
1
t| Interest Capitalization
p| 377
970
1
1
t| Analyzing Interest
p| 377
970
1
1
t| Income Taxes
p| 378
970
1
1
t| Accounting For Income Taxes
p| 378
970
1
1
t| Income Tax Disclosures
p| 382
970
1
1
t| Analyzing Income Taxes
p| 382
970
1
1
l| Appendix 6A
t| Earnings Per Share: Computation And Analysis
p| 385
970
1
1
l| Appendix 6B
t| Accounting For Employee Stock Options
p| 389
970
1
1
l| 7.
t| Cash Flow Analysis
p| 416
970
1
1
t| Statement Of Cash Flows
p| 418
970
1
1
t| Relevance Of Cash
p| 418
970
1
1
t| Reporting By Activities
p| 419
970
1
1
t| Constructing The Cash Flow Statement
p| 419
970
1
1
t| Special Topics
p| 424
970
1
1
t| Direct Method
p| 425
970
1
1
t| Analysis Implications Of Cash Flows
p| 427
970
1
1
t| Limitations In Cash Flow Reporting
p| 427
970
1
1
t| Interpreting Cash Flows And Net Income
p| 427
970
1
1
t| Analysis Of Cash Flows
p| 429
970
1
1
t| Case Analysis Of Cash Flows Of Campbell Soup
p| 430
970
1
1
t| Inferences From Analysis Of Cash Flows
p| 430
970
1
1
t| Alternative Cash Flow Measures
p| 431
970
1
1
t| Company And Economic Conditions
p| 432
970
1
1
t| Free Cash Flow
p| 433
970
1
1
t| Cash Flows As Validators
p| 434
970
1
1
t| Specialized Cash Flow Ratios
p| 434
970
1
1
t| Cash Flow Adequacy Ratio
p| 434
970
1
1
t| Cash Reinvestment Ratio
p| 435
970
1
1
l| Appendix 7A
t| Analytical Cash Flow Worksheet
p| 435
970
1
1
l| 8.
t| Return On Invested Capital And Profitability Analysis
p| 460
970
1
1
t| Importance Of Return On Invested Capital
p| 462
970
1
1
t| Measuring Managerial Effectiveness
p| 462
970
1
1
t| Measuring Profitability
p| 463
970
1
1
t| Measure For Planning And Control
p| 463
970
1
1
t| Components Of Return On Invested Capital
p| 463
970
1
1
t| Defining Invested Capital
p| 464
970
1
1
t| Adjustments To Invested Capital And Income
p| 465
970
1
1
t| Computing Return On Invested Capital
p| 465
970
1
1
t| Analyzing Return On Net Operating Assets
p| 470
970
1
1
t| Disaggregating Return On Net Operating Assets
p| 470
970
1
1
t| Relation Between Profit Margin And Asset Turnover
p| 471
970
1
1
t| Analyzing Return On Common Equity
p| 478
970
1
1
t| Disaggregating The Return On Common Equity
p| 479
970
1
1
t| Computing Return On Invested Capital
p| 481
970
1
1
t| Assessing Growth In Common Equity
p| 485
970
1
1
l| Appendix 8A
t| Challenges Of Diversified Companies
p| 486
970
1
1
l| 9.
t| Prospective Analysis
p| 506
970
1
1
t| The Projection Process
p| 508
970
1
1
t| Projecting Financial Statements
p| 508
970
1
1
t| Application Of Prospective Analysis In The Residual Income Valuation Model
p| 515
970
1
1
t| Trends In Value Drivers
p| 518
970
1
1
l| Appendix 9A
t| Short-Term Forecasting
p| 520
970
1
1
l| 10.
t| Credit Analysis
p| 542
970
1
1
l| Section 1
t| Liquidity
p| 544
970
1
1
t| Liquidity And Working Capital
p| 544
970
1
1
t| Current Assets And Liabilities
p| 545
970
1
1
t| Working Capital Measure Of Liquidity
p| 546
970
1
1
t| Current Ratio Measure Of Liquidity
p| 546
970
1
1
t| Using The Current Ratio For Analysis
p| 548
970
1
1
t| Cash-Based Ratio Measures Of Liquidity
p| 552
970
1
1
t| Operating Activity Analysis Of Liquidity
p| 553
970
1
1
t| Accounts Receivable Liquidity Measures
p| 553
970
1
1
t| Inventory Turnover Measures
p| 555
970
1
1
t| Liquidity Of Current Liabilities
p| 558
970
1
1
t| Additional Liquidity Measures
p| 559
970
1
1
t| Current Assets Composition
p| 559
970
1
1
t| Acid-Test (Quick) Ratio
p| 559
970
1
1
t| Cash Flow Measures
p| 559
970
1
1
t| Financial Flexibility
p| 560
970
1
1
t| Management's Discussion And Analysis
p| 560
970
1
1
t| What-Lf Analysis
p| 560
970
1
1
l| Section 2
t| Capital Structure And Solvency
p| 563
970
1
1
t| Basics Of Solvency
p| 563
970
1
1
t| Importance Of Capital Structure
p| 563
970
1
1
t| Motivation For Debt Capital
p| 565
970
1
1
t| Adjustments For Capital Structure Analysis
p| 567
970
1
1
t| Capital Structure Composition And Solvency
p| 568
970
1
1
t| Common-Size Statements In Solvency Analysis
p| 569
970
1
1
t| Capital Structure Measures For Solvency Analysis
p| 569
970
1
1
t| Interpretation Of Capital Structure Measures
p| 571
970
1
1
t| Asset-Based Measures Of Solvency
p| 571
970
1
1
t| Earnings' Coverage
p| 572
970
1
1
t| Relation Of Earnings To Fixed Charges
p| 572
970
1
1
t| Times Interest Earned Analysis
p| 576
970
1
1
t| Relation Of Cash Flow To Fixed Charges
p| 578
970
1
1
t| Earnings Coverage Of Preferred Dividends
p| 579
970
1
1
t| Interpreting Earnings Coverage Measures
p| 580
970
1
1
t| Capital Structure Risk And Return
p| 581
970
1
1
l| Appendix 10A
t| Rating Debt
p| 582
970
1
1
l| Appendix 10B
t| Predicting Financial Distress
p| 584
970
1
1
l| 11.
t| Equity Analysis And Valuation
p| 616
970
1
1
t| Earnings Persistence
p| 618
970
1
1
t| Recasting And Adjusting Earnings
p| 618
970
1
1
t| Determinants Of Earnings Persistence
p| 623
970
1
1
t| Persistent And Transitory Items In Earnings
p| 625
970
1
1
t| Earnings-Based Equity Valuation
p| 628
970
1
1
t| Relation Between Stock Prices And Accounting Data
p| 628
970
1
1
t| Fundamental Valuation Multiples
p| 629
970
1
1
t| Illustration Of Earnings-Based Valuation
p| 631
970
1
1
t| Earning Power And Forecasting For Valuation
p| 633
970
1
1
t| Earning Power
p| 633
970
1
1
t| Earnings Forecasting
p| 634
970
1
1
t| Interim Reports For Monitoring And Revising Earnings Estimates
p| 637
970
1
1
t| Comprehensive Case: Applying Financial Statement Analysis
p| 650
970
1
1
t| Steps In Analyzing Financial Statements
p| 652
970
1
1
t| Building Blocks Of Financial Statement Analysis
p| 654
970
1
1
t| Reporting On Financial Statement Analysis
p| 655
970
1
1
t| Specialization In Financial Statement Analysis
p| 655
970
1
1
t| Comprehensive Case: Campbell Soup Company
p| 656
970
1
1
t| Preliminary Financial Analysis
p| 656
970
1
1
t| Sales Analysis By Source
p| 656
970
1
1
t| Comparative Financial Statements
p| 658
970
1
1
t| Further Analysis Of Financial Statements
p| 659
970
1
1
t| Short-Term Liquidity
p| 667
970
1
1
t| Capital Structure And Solvency
p| 670
970
1
1
t| Return On Invested Capital
p| 671
970
1
1
t| Analysis Of Asset Utilization
p| 675
970
1
1
t| Analysis Of Operating Performance And Profitability
p| 676
970
1
1
t| Forecasting And Valuation
p| 679
970
1
1
t| Summary Evaluation And Inferences
p| 684
970
1
1
t| Short-Term Liquidity
p| 685
970
1
1
t| Capital Structure And Solvency
p| 685
970
1
1
t| Return On Invested Capital
p| 685
970
1
1
t| Asset Turnover (Utilization)
p| 685
970
1
1
t| Operating Performance And Profitability
p| 685
970
1
1
t| Financial Market Measures
p| 686
970
1
1
t| Using Financial Statement Analysis
p| 687
970
0
1
l| Appendix A
t| Financial Statements
p| 1
970
0
1
t| Colgate Palmolive Co.
p| 1
970
0
1
t| Campbell Soup
p| 6
970
0
1
t| Interest Tables
p| 1
970
0
1
t| References
p| 1
970
0
1
t| Index
p| 1
998
a| book
b| 04-09-20
c| m
d| a
e| -
f| eng
g| nyu
h| 0
i| 0
945
h| Supplement
l| location
i| barcode
y| id
f| bookplate
a| callnoa
b| callnob
n| ACCT401