Financial information

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  • Chapter 6 - The role of financial information in valuation and credit risk assessment. After reading the material in this chapter, you should be able to: The basic steps in business valuation using free cash flows and abnormal earnings, why current earnings are considered more useful than current cash flows for assessing future cash flows, the expanding use of fair value measurements in financial statements, what factors contribute to variation in price-earnings multiples.

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  • Chapter 7 - The role of financial information in contracting. In this chapter you will learn: What conflicts of interest arise between managers and shareholders, lenders, or regulators; how and why accounting numbers are used in debt agreements, in compensation contracts, and for regulatory purposes; how managerial incentives are influenced by accounting-based contracts and regulations;...

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  • After studying this chapter, you will understand: Why financial statements are a valuable source of information? How the demand for financial information comes from its ability to improve decision making and monitor managers’ activities? How the supply of financial information is influenced by cost and benefit considerations?...

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  • Demonstrated Financial Need. Demonstrated financial need is the difference between the cost of attendance and the expected family contribution. (Financial Need = COA – EFC) Dependency Status. Students may be considered dependent or independent. Dependent students must provide financial information for their parents on the FAFSA. Independent students must provide financial information for their spouse, if any, on the FAFSA, but do not provide parental information.

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  • Tham khảo tài liệu 'financial information abridged income statements_part6', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • Chapter 17 - Understanding accounting and financial information. In this chapter, you will learn to: Demonstrate the role that accounting and financial information play for a business and for its stakeholders; identify the different disciplines within the accounting profession; list the steps in the accounting cycle, distinguish between accounting and bookkeeping, and explain how computers are used in accounting;…

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  • Chapter 2 - Consolidation of financial information. After studying this chapter, you should be able to: Discuss the motives for business combinations, recognize when consolidation of financial information into a single set of statements is necessary, define the term business combination and differentiate across various forms of business combinations, describe the valuation principles of the acquisition method,...

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  • Chapter 1 - Introduction to accounting, financial statements introduced. Accounting is often called the language of business because it uses a unique vocabulary to communicate information to decision makers. In this chapter, we will discuss what financial accounting is and briefly introduce how financial information is communicated through financial statements. Then we will study how financial transactions are analyzed and reported on financial statements.

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  • Chapter 2 - Consolidation of financial information. After studying this chapter, you should be able to: Discuss the motives for business combinations, recognize when consolidation of financial information into a single set of statements is necessary, define the term business combination and differentiate across various forms of business combinations, describe the valuation principles of the acquisition method.

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  • Chapter 1 - Accounting: The language of business. After reading this chapter, you should be able to: Define accounting, identify and discuss career opportunities in accounting, identify the users of financial information, compare and contrast the three types of business entities, describe the process used to develop generally accepted accounting principles, define the accounting terms new to this chapter.

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  • IFRS 8 was issued in November 2006 and this version includes amendments resulting from IFRSs issued up to 31 December 2008. Its effective date is 1 January 2009. IAS 14 Segment Reporting was issued by the International Accounting Standards Committee in August 1997. It replaced IAS 14 Reporting Financial Information by Segment (issued in August 1981 and reformatted in 1994).

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  • Chapter 4 - Structure of the balance sheet and statement of cash flows. In this chapter you will learn: How balance sheet accounts are measured and classified; how balance sheet information is used; balance sheet terminology and format outside the U.S; how notes aid your understanding of the firm’s accounting policies, subsequent events, and related-party transactions;...

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  • Chapter 5 - Essentials of financial statement analysis. In this chapter you will learn: How cause of change analysis and common-size and trend statements illuminate financial statement patterns and shed light on business activities, how competitive forces and business strategies affect firms’ financial statements, how return on assets (ROA) is used to evaluate profitability, how return on equity (ROCE) can be used to assess the effect of financial leverage on profitability,...

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  • Chapter 9 - Inventories. After studying this chapter you will be able to understand: The relationship between inventory valuation and cost of goods sold, the two methods used to determine inventory quantities-perpetual and periodic, what types of costs are included in inventory, what absorption costing is and how it complicates financial analysis,...

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  • Chapter 11: Financial instruments as liabilities. After reading this chapter, you should be able to answer the following questions: How liabilities are shown on the balance sheet? Why and how bond interest and net carrying value change over time? How and when floating-rate debt protects lenders? How debt extinguishment gains and losses arise, and what they mean?

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  • Chapter 12 - Financial reporting for leases. After studying this chapter you will be able to understand: The structure of a lease, lessee’s incentives to keep leases off the balance sheet, the criteria used to classify leases on the lessee’s books, the financial statement effects of executory costs, residual values, purchase options and other aspects of lease contracts, the effects of capital lease versus operating lease treatment on the lessee’s financial statements,...

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  • Chapter 13 - Income tax reporting. After studying this chapter you will be able to understand: The different objectives underlying income determination for financial reporting (book) purposes versus tax purposes; the distinction between temporary (timing) and permanent differences, the items that cause these differences, and how each affects book income versus taxable income; the distortions created when the deferred tax effects of temporary differences are ignored;...

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  • Chapter 15 - Financial reporting for owners' equity. After studying this chapter you will be able to understand: Why some financing transactions—like debt repurchases—produce reported gains and losses, while others—like stock repurchases—do not? Why companies buy back their stock, and how they do it? Why some preferred stock resembles debt, and how preferred stock is reported on financial statements?

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  • INTRODUCTION Jane Johnson is considering selling T-shirts in the parking lot during her university’s football games. Jane, of course, will do this only if she expects to make a profit. To es- timate her profits, Jane needs certain pieces of information, such as the cost of a shirt, the university’s charge for the right to conduct business on its property, the expected selling price, and the expected sales volume. Suppose Jane has developed the follow- ing estimates:

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  • Professor Wahlen's teaching and research interests focus on financial accounting, financial statement analysis and the capital markets. His research investigates earnings quality and earnings management; earnings volatility as an indicator of risk; fair value accounting for financial instruments; accounting for loss reserve estimates by banks and insurers; stock market efficiency with respect to accounting information; and testing the extent to which future stock returns can be predicted with earnings and other financial statement information. ...

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