| 《企业分析与估价》的框架结构独具特色,不同于常见的“报表结构介绍一报表科目分析一比率分析”的体例安排,而是跳出会计数字的迷宫,从最原初的企业性质开始阐述财务报表与企业商业活动之间的关系,然后逐步讲解战略分析、会计政策分析和财务报表分析。 |
| Part 1 FRAMEWORK A Framework for Business Analysis and Valuation Using Financial Statements The Role of Financial Reporting in Capital Markets From Business Activities to Financial Statements From Financial Statements to Business Analysis Summary Discussion Questions Part 2 BUSINESS ANALYSIS AND VALUATION TOOLS Strategy Analysis Industry Analysis Applying Industry Analysis: The Personal Computer Industry Competitive Strategy Analysis Corporate Strategy Analysis Summary Discussion Questions Overview of Accounting Analysis The Institutional Framework for Financial Reporting Factors Influencing Accounting Quality Steps in Doing Accounting Analysis Accounting Analysis Pitfalls Value of Accounting Data and Accounting Analysis Summary Discussion Questions Implementing Accounting Analysis Recasting Financial Statements Asset Distortions Overstated Assets Understated Assets Liability Distortions Equity Distortions Summary Discussion Questions Appendix: Recasti |
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