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Author : Uganda
Publisher :
ISBN 13 :
Total Pages : 344 pages
Book Rating : 4.3/5 ( download)
Download or read book Financial Statement and Revenue Estimates written by Uganda and published by . This book was released on 1987 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jamaica. Ministry of Finance
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (112 download)
Download or read book Financial Statements and Revenue Estimates written by Jamaica. Ministry of Finance and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Uganda. Government
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (475 download)
Download or read book Financial Statement and Revenue Estimates written by Uganda. Government and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Anup Srivastava
Publisher :
ISBN 13 :
Total Pages : 51 pages
Book Rating : 4.:/5 (129 download)
Download or read book Selling-Price Estimates in Revenue Recognition and Earnings Informativeness written by Anup Srivastava and published by . This book was released on 2013 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revenue is one of the largest and most value-relevant items in firms' financial statements. Based on the ldquo;realizablerdquo; and the ldquo;earnedrdquo; criteria of SFAC No. 5 (FASB 1984), revenues should reflect both selling price and timing of delivery. Of those two aspects, selling-price estimates are required for revenue recognition when standalone selling prices for products and services are not available. In this study, I examine the effects of such selling-price estimates on the contracting and informational roles of financial statements. Particularly, I examine the setting of SOP 97-2 (AICPA 1997), which removed software firms' flexibility to recognize revenues using selling-price estimates. I find that the extent to which firms use revenue accruals to manage earnings declined after SOP 97-2 was implemented. Yet, the overall frequency of earnings management did not decline, indicating that firms shift to alternative modes of earnings management when constrained from using revenue estimates to manage earnings. In addition, I find that the value relevant information contained in earnings declined post-SOP 97-2 implementation. Yet, this information was not entirely lost from financial statements, because the deferred-revenue accounts now contain more value-relevant information than before, and a firm's topline performance is now better ascertained by analyzing both revenue and deferred-revenue accounts. This study shows that SOP 97-2 implementation did not improve the contracting role of earnings; however, its implementation partly shifted the informational role of financial statements from income-statement to balance-sheet components.
Author : Steven J. Monahan
Publisher : Foundations and Trends (R) in Accounting
ISBN 13 : 9781680834505
Total Pages : 124 pages
Book Rating : 4.8/5 (345 download)
Download or read book Financial Statement Analysis and Earnings Forecasting written by Steven J. Monahan and published by Foundations and Trends (R) in Accounting. This book was released on 2018-07-17 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Statement Analysis and Earnings Forecasting is the process of analyzing historical financial statement data for the purpose of developing forecasts of future earnings. This process is important because it is central to the valuation of companies and the securities they issue. After a short introduction, Section 2 delves into the question "Why earnings"? Focusing on dividend policy irrelevance, the author describes key analytical results that imply that expected earnings are the fundamental determinant of both equity and enterprise value. Section 3 examines the issues involved in selecting the earnings metric to forecast. Once an earnings metric has been chosen, the next question to ask is "How useful are historical accounting numbers for developing forecasts of that metric?" Sections 4 through 8 focus on this question. Section 4 discusses the general role of econometric modeling. Section 5 reviews time-series models. Section 6 examines the choices a researcher makes when using panel-data approaches and the author describes the advantages of these approaches. Section 7 reviews the role of accounting measurement in determining the usefulness of historical accounting numbers for developing forecasts of future earnings. Section 8 examines approaches for forecasting the higher moments of future earnings and section 9 provides a summary.
Author : Thomas R. Robinson
Publisher : John Wiley & Sons
ISBN 13 : 1119029740
Total Pages : 1064 pages
Book Rating : 4.1/5 (19 download)
Download or read book International Financial Statement Analysis written by Thomas R. Robinson and published by John Wiley & Sons. This book was released on 2015-01-30 with total page 1064 pages. Available in PDF, EPUB and Kindle. Book excerpt: Better analysis for more accurate international financial valuation International Financial Statement Analysis provides the most up-to-date detail for the successful assessment of company performance and financial position regardless of country of origin. The seasoned experts at the CFA Institute offer readers a rich, clear reference, covering all aspects from financial reporting mechanics and standards to understanding income and balance sheets. Comprehensive guidance toward effective analysis techniques helps readers make real-world use of the knowledge presented, with this new third edition containing the most current standards and methods for the post-crisis world. Coverage includes the complete statement analysis process, plus information on income tax accounting, employee compensation, and the impact of foreign exchange rates on the statements of multinational corporations. Financial statement analysis gives investment professionals important insights into the true financial condition of a company. With it, realistic valuations can be made for investment, lending, or merger and acquisition purposes. The process is becoming increasingly complex, but this book helps readers deal with the practical challenges that arise at the international level. Understand the accounting mechanics behind financial reporting Discover the differences between statements from around the world Learn how each financial statement element affects securities valuation Master analysis for clues into operations and risk characteristics Amid an uncertain global economic climate, in today's volatile international markets, the ability to effectively evaluate financial statements is a critical skill. Standards and conditions are continuously evolving, and investment professionals need a strong, up-to-date resource for the latest rules and best practices. International Financial Statement Analysis provides this and more, with clarity and expert advice.
Author : Lita Epstein
Publisher : John Wiley & Sons
ISBN 13 : 1118231090
Total Pages : 198 pages
Book Rating : 4.1/5 (182 download)
Download or read book The Business Owner's Guide to Reading and Understanding Financial Statements written by Lita Epstein and published by John Wiley & Sons. This book was released on 2012-01-05 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial statements hold the key to a company's fiscal health—so learn to read them! In order to gauge a company's health—as well as the competition's—managers must know how to properly read and understand financial statements. The Business Owner's Guide to Reading and Understanding Financial Statements will introduce managers and business owners to various types of financial statements and explain why they are important. Serving as a desktop reference, especially for managers without a strong background in finance, this book will discuss the difference between internal and external financial statements and explain how they can be used for financial decision-making in order to avoid common missteps. Whether you're planning for major capital projects or simply managing the fiscal aspects of your department, this nontechnical, results-driven guide will arm you with the fundamentals to: Understand the budget process and why it is important Manage assets and track inventory Gauge profitability Monitor success throughout the year using internal reporting Set prices and make key cost decisions Financial statements are essential to determining a company's fiscal health. Understand where your company stands so that you can make informed decisions about its future.
Author : Leopold A. Bernstein
Publisher : McGraw-Hill Professional Publishing
ISBN 13 :
Total Pages : 408 pages
Book Rating : 4.3/5 ( download)
Download or read book Analysis of Financial Statements written by Leopold A. Bernstein and published by McGraw-Hill Professional Publishing. This book was released on 1984 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Turn financial statements into powerful allies in your decision making Whether you're an investor, creditor, consultant, regulator, manager-or an employee concerned about your company's well-being and the stability of your job-the ability to successfully interpret and analyze financial statements gives you a leg up in today's rough-and-tumble marketplace. Analysis of Financial Statements, Fifth Edition, by Leopold A. Bernstein and John J. Wild, gives you every practical, up-to-date method for making the data in financial statements clear and meaningful. You get analytical tools that range from computation of ratio and cash flow measures to earnings prediction and valuation as you learn how to reconstruct the economic reality embedded in financial statements. User-friendly and engaging, this hands-on classic is loaded with graphs, charts, and tables, so you can see how topics relate to the business practices of actual companies. A concluding comprehensive case analysis of the Campbell Soup Company gives shape and color to the author's step-by-step lessons.
Author : Botswana
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.3/5 ( download)
Download or read book Financial Statements, Tables and Estimates of Recurrent Revenue for the Year ... written by Botswana and published by . This book was released on 1976 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : American Institute of Certified Public Accountants. Financial Forecasts and Projections Task Force
Publisher :
ISBN 13 :
Total Pages : 252 pages
Book Rating : 4.3/5 (512 download)
Download or read book Guide for Prospective Financial Statements written by American Institute of Certified Public Accountants. Financial Forecasts and Projections Task Force and published by . This book was released on 1986 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Uganda
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.F/5 ( download)
Download or read book Financial Statement and Revenue Estimates written by Uganda and published by . This book was released on 1965 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 188 pages
Book Rating : 4.:/5 (31 download)
Download or read book Financial Accounting for Local and State School Systems written by and published by . This book was released on 1981 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Statement and Estimates of Revenue written by and published by . This book was released on 1971 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Joel G. Siegel
Publisher :
ISBN 13 :
Total Pages : 298 pages
Book Rating : 4.X/5 (2 download)
Download or read book How to Analyze Businesses, Financial Statements, and the Quality of Earnings written by Joel G. Siegel and published by . This book was released on 1991 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: Encompasses the developments in accounting. Includes coverage of the analytical implications of the Statement of Cash Flows required by FASB No. 95.
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 194354686X
Total Pages : 256 pages
Book Rating : 4.9/5 (435 download)
Download or read book Prospective Financial Information written by AICPA and published by John Wiley & Sons. This book was released on 2017-06-12 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information: Helps with establishing proven best-practices. Provides practical tools and resources to assist with compliance. Exposes potential pitfalls associated with independence and ethics requirements. SSAE No. 18 SSARS No. 23 Preparation and compilation engagements now fall under the SSARSs The attestation engagements require an assertion from the responsible party
Author : Tanzania. The Government
Publisher :
ISBN 13 :
Total Pages : 223 pages
Book Rating : 4.:/5 (485 download)
Download or read book Financial Statement and Revenue Estimates written by Tanzania. The Government and published by . This book was released on 2003* with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Baruch Lev
Publisher : Prentice Hall
ISBN 13 :
Total Pages : 296 pages
Book Rating : 4.:/5 (321 download)
Download or read book Financial Statement Analysis written by Baruch Lev and published by Prentice Hall. This book was released on 1974 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt:
