000 03633nam a2200253 a 4500
001 vtls000001289
003 VRT
005 20250102223152.0
008 081027s2005 nju | 000 0 eng d
020 _a0131494481
039 9 _a201402040053
_bVLOAD
_c201006271218
_dmalmash
_c200811031042
_dvenkatrajand
_c200810271217
_dmalmash
_y200810271215
_zmalmash
050 _aHF5681.B2
_b.H555 2005
100 1 _aHirst, D. Eric,
_d1961-
_918093
245 1 0 _aCases in Financial Reporting :
_bAn Integrated Approach with an Emphasis on Earnings and Persistence /
_cD. Eric Hirst, Mary Lea McAnally.
250 _a4th ed.
260 _aUpper Saddle River, N.J. :
_bPrentice Hall,
_cc2005.
300 _a1 v in various pagings ;
_c28 cm.
505 _a. BECOMING FAMILIAR WITH FINANCIAL REPORTING: BASICS, TOOLS, AND THE PERSISTENCE OF EARNINGS. 1. Basics-Interpretation and Preparation of Financial Statements. ASICS Corporation-Understanding Financial Statements. Nike-Basic Ratio Analysis. Yokohama Rubber and Goodyear Tire-Comparing Ratios. Fuji Photo Film and Eastman Kodak-Inferring Transactions. Club Mediterranee S.A.-International GAAP. Food Lion, Inc.-Preparation of Financial Statements. Taiwan Semiconductor Manufacturing Company-Transactions and Periodic Adjustments. Abercrombie and Fitch Co.-Transactions and Financial Statements. 2. Tools-Discounted Cash Flow. Maya, Inc.-Return on Investment. Hydron Technologies Corporation-Lease or Buy. Pharmacia Corporation-Persistence of Earnings. 3. Tools-Cash Basis versus Accrual Basis Reporting. Frederick's of Hollywood-Statement of Cash Flows. Weis Markets, Inc.-Statement of Cash Flows. Mayor's Jewelers Inc.-Statement of Cash Flow. II. EVALUATING FINANCIAL REPORTING DISCLOSURES: BALANCE SHEET COMPONENTS AND ISSUES IN THE QUALITY OF EARNINGS. 4. Assets. Lucent Technologies, Inc.-Revenue Recognition. Alcatel-Accounts Receivable. Whole Foods Market, Inc.-Inventory. Callaway Golf Company- Manufacturing Inventory. Frederick's of Hollywood-Property and Equipment. WorldCom Inc.-Capitalizing Costs and Earnings Quality. Merck & Co., Inc.-Research and Development. eBay Inc.-Acquired Intangible Assets. America Online, Inc.-Deferred Costs. 5. Liabilities. BASF-Contingencies and Provisions. Maytag Corporation-Warranties and Deferred Taxes. Bally Entertainment Corporation-Long-Term Debt. The Home Depot-Long-Term Debt. AMR Corporation-Leases. The Robert Mondavi Corporation-Deferred Taxes. Bethlehem Steel Corporation-Retirement Obligations. 6. Owners' Equity. The Dow Chemical Company-Treasury Stock. Xilinx Inc.-Employee Stock Options. 7. Intercorporate Investments. Wachovia Corporation-Marketable Securities. BCE Inc.-Investments in Other Companies.
520 _aFor intermediate and financial accounting courses at the MBA and undergraduate level, or a supplement to financial statement analysis texts. This collection of financial accounting cases is designed to help students become financial statement users. Each case utilizes financial statement information (balance sheet, income statement, statement of cash flow and/or footnotes) and a number of topical questions. Students use the financial statement information to infer and interpret the economic events underlying the numbers. Related articles taken from business publications accompany some cases, and information from the articles is incorporated into the case question material. Also available the Pearson Custom Case Program.
650 0 _aCorporations
_xAccounting
_vCase studies.
_918094
650 0 _aFinancial statements
_vCase studies.
_918095
700 1 _aMcAnally, Mary Lea.
_918096
942 _2lcc
_n0
_cBK
999 _c6960
_d6960