Financial Statements - Felix I. Lessambo

Financial Statements

Analysis, Reporting and Valuation
Buch | Softcover
XXV, 473 Seiten
2023 | 2nd ed. 2022
Springer International Publishing (Verlag)
978-3-031-15665-6 (ISBN)
160,49 inkl. MwSt

Through a mixture of concepts and examples, the second edition of this book demystifies the variety of elements of financial accounting and uncovers the need-to-know information for certification in this field. This book covers the two aspects of financial statement analysis, namely quantitative and non-quantitative analysis. Unique to the second edition, the book will also cover Non-GAA- metrics and valuation accounting. Concluding with helpful and updated case studies, the book will appeal to students and academics of financial accounting.


lt;p>Felix I. Lessambo is Adjunct Associate Professor at Fordham University, USA, where he teaches Corporate Tax and Audit & Assurance Services. He was an Associate Professor at Central Connecticut State University School of Business where he taught Financial Statements Analysis, Global Financial Reporting, and Law & Finance. He has practiced international tax, transfer pricing, and alternative investment management where he structured and advised on hedge funds and private equity cross-border transactions. He is the author of several books in finance including The International Banking System, The International Corporate Governance System, International Financial Institutions and Their Challenges, International Aspects of US Taxation System, Audit-Assurance Services & Forensics, Financial Statements: Analysis & Reporting, The US Banking System, Mergers in the Global Markets, International Finance, The US Mergers & Acquisitions: Legal & Financial Aspects, and International Project Finance: The Public-Private Partnership.

Part 1. Overview of Financial Statements and the Statement of Position.- Chapter 1. Overview of Financial Statements.- Chapter 2. Cash and Cash Equivalents.- Chapter 3. Short-Term Assets: Inventories.- Chapter 4. Account Receivables.- Chapter 5. Pre-Paid Expenses, Unearned Income and Other Current Assets.- Chapter 6. Short-Term Liabilities and Working Capital.- Chapter 7. Long-Term Assets: Plant, Property and Equipment.- Chapter 8. Long Term Assets: Intangibles.- Chapter 9. Long-Term Liabilities: Leases.- Chapter 10. Long-Term Liabilities: Pension and Post-Retirement Liabilities.- Chapter 11. Shareholders' Equity.- Part 2. The Statement of Income.- Chapter 12. Analysis of the Statement of Income.- Chapter 13. Other Comprehensive Income.- Chapter 14. The Sub-Statement of Retained Earnings.- Chapter 15. The Computation of the Taxable Income.- Part 3. The Statement of Cash Flows and Financial Ratios.- Chapter 16. Analysis of the Statements of Cash Flows.- Chapter 17. Financial Ratios Analysis.-  Part 4. Pro-Forma Financial Statements.- Chapter 18. Forecasting Financial Statements' Analysis.- Part 5. Consolidated Financial Statements.- Chapter 19. Foreign Currency Accounting.- Chapter 20. Consolidated Financial Statements.- Chapter 21. Segment and Intermediary Financial Statements.- Chapter 22. IFRS and GAAP.- Part 6. Case Study.- Chapter 23. Apple and Microsoft Case Study .- Part 6: Non-GAAP Reporting & Earnings Management.- Chapter 24. Non-GAAP Reporting.- Chapter 25. Earnings Management through Excessive Reserves and Provisions.- Part 7: Valuation.- Chapter 26. Valuation Accounting.

Erscheinungsdatum
Zusatzinfo XXV, 473 p. 28 illus., 5 illus. in color.
Verlagsort Cham
Sprache englisch
Maße 148 x 210 mm
Gewicht 648 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Finanzierung
Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
Schlagworte Account Receivables • balance sheet • cash flows • Financial Statements • Foreign Currency Accounting • GAAP • IFRS • International Financial Reporting Standards • Marketable securities • Pension and Postretirement Liabilities • Retained Earnings • Shareholders' equity • Shareholders’ equity • Statements of Cash Flows • Taxable income • Valuation of inventories • Valuation of PPE • Working Capital
ISBN-10 3-031-15665-X / 303115665X
ISBN-13 978-3-031-15665-6 / 9783031156656
Zustand Neuware
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