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
