ittelson thomas financial statementsкупить товары для дома не дорого:
Praise for Financial Statement Analysis FOURTH EDITION «I love this book. It helps to develop the questioning mind—the mind of a financial detective. It teaches the art of skepticism and critical thinking. Readers go beyond definition and calculation and learn interpretation.» —Philip L. Cooley, PhD, Prassel Distinguished Professor of Business, Trinity University «Over my decades of involvement with high-yield bonds, Marty Fridson has been the leading speaker of truth. As he so accurately states in Financial Statement Analysis, the credit investor is required to engage in a game of cat-and-mouse with company management's intent on minimizing their cost of capital by putting a positive gloss on their financial statements. The Fourth Edition of Marty's terrific book is the bible on how to detect and deal with these efforts.» —Howard Marks, Chairman, Oaktree Capital Management «Financial Statement Analysis is a unique text; it combines great academic work with numerous real-life examples to form a highly useful reference for equity investors, debt holders, and investors who straddle both asset classes. Whether you are an investor, an investment advisor, or a teacher, Financial Statement Analysis will prove very valuable.» —Margaret M. Cannella, former head of Global Credit Research, J.P. Morgan and Adjunct Professor, Columbia Business School «Marty has seen it all! He has had a front-row seat to see the birth, death, and rebirth of the high-yield bond market . . . several times over! In the Fourth Edition of Financial Statement Analysis, Marty clearly demonstrates that despite the enactment of Sarbanes-Oxley in 2002, and other attempts to curtail abuse of the system, one needs a critical analytical eye to be certain that management is not trying to obfuscate the truth. The case studies provide excellent and timely examples of some of the techniques that companies have used to mislead investors.» —Edward Z. Emmer, former global head of Corporate and Government Ratings and Equity Research, Standard & Poor's «Those who read financial statements without understanding the strategic context in which they are written will land on the losing end of the gripping episodes with which bond-market legend Marty Fridson illustrates in the Fourth Edition of his classic reference, Financial Statement Analysis. And all of us who depend on the markets sending capital to its best use should hope that investors read this book first.» —David Musto, Professor of Finance, the Wharton School of the University of Pennsylvania «This book rightly urges resolute skepticism when inspecting financial statements. Its great value, though, is in the plain-spoken stripping down of real-world and illustrative examples that show how to see past the numbers to the practicalities and incentives behind them—and so help analysts and journalists alike ask the right questions.» —Richard Beales, Assistant Editor, Reuters Breakingviews
Current Text, Volumes I General Standards & II Industry Standards Topical Index/Appendixes, Package (Accounting Standards Current Text)
Book DescriptionThe 2003 FASB Accounting Standards publications give accounting professionals and financial executives a complete source of the current authoritative accounting pronouncements issued by the FASB and its predecessors. ORIGINAL PRONOUNCEMENTS The 2003 Original Pronouncements contains the FASB and AICPA pronouncements in three Volumes: * Original Pronouncements: Volume I-FASB Statements 1-100 (0-471-23013-8) * Original Pronouncements: Volume II-FASB Statements 101-150(0-471-23013-8) * Original Pronouncements: Volume III-AICPA Pronouncements and FASB Interpretations, Concepts Statement, and Technical Bulletins (0-471-23013-8) Features * Paragraphs containing amended standards are shaded to alert the reader. * Status pages before each pronouncement identify sources of changes and other pronouncements affected by that pronouncement. Completely superseded pronouncements that may no longer be applied are omitted, and status pages are retained for those omitted pronouncements. * EITF Issues and AICPA Accounting Standards Executives Committee (AcSEC) Statements of Position and Practice Bulletins are cross-referenced on applicable status pages. * Separate appendixes identify amended paragraphs, effective dates for all Pronouncements, and topics discussed by the FASB Emerging Issues Task Force (EITF). * Volume III contains the appendixes and a topical index to material in the Original Pronouncements and Current Text Volumes, EITF Issues, and the FASB's question-and-answer Special Reports. CURRENT TEXT The 2003 Current Text is an integration of financial accounting and reporting standards arranged by topic for General and Industry Standards and includes all currently effective (as of June 1, 2003) FASB Statements, Interpretations, and Technical Bulletins and AICPA APB Opinion, Interpretations, and Accounting Research Bulletins in two volumes: * Current Text: Volume I-General Standards (0-471-56290-4) * Current Text: Volume II-Industry Standards (0-471-56290-4) Features * Arranged alphabetically by topics for easy reference. * EITF Issues are listed by topic and where applicable linked to specific paragraphs. * AICPA AcSEC Statements of Position and Practice Bulletins are listed by topic where applicable. * FASB's question-and-answer Special Reports and FASB Staff Positions are included y topic. * Links Current Text paragraphs to the original pronouncements in a Volume II appendix. * Contains the appendixes and a topical index as described above for Volume III of Original Pronouncements. STATEMENTS OF FINANCIAL ACCOUNTING CONCEPTS (0-471-23014-6) The FASB Statements of Financial Accounting Concepts are published in a separate volume, which includes an index for easy reference. the Concepts are also included in Volume III of Original pronouncements. Any accountant or financial executive who need to refer to FASB pronouncements will not want to be without these timely accounting publications.
In this thesis, we examined time period from year 1993 to 2008 concerning real estate market in USA and coherent risk management decisions and tools used by US government and private mortgage institutions. After qualitative analysis of information resources (financial data, official documents and statements, economic researches and comments), we tested hypothesis of underestimation of real estate price bubble in years 2000 to 2007 by mortgage agencies and US stock market. The tool we used was linear regression (ordinary least squares method) to examine pricing of mortgage-backed securities by mortgage agencies and pricing of mortgage bank Fannie Mae stocks by investors.
Cooperative societies established with small capital need to have wise resource planning, organizing, implementing, and controlling so as to survive, prosper and there by contribute to the economic development of a nation. The rationale behind undertaking this study is to assess the overall financial status of cooperatives and recommend better ways of enhancing their success. Accordingly, as per the findings of this study, the main indicators of poor financial performances of cooperatives and unions in Tigray were; no use of financial models to measure and analyze their performances, and lack skilled and expertise knowledge of personnel. To overcome the aforementioned problems, this book recommends the following important points: Analyzing financial statements regularly, evaluating performance using financial ratios and developing sound financial plans, using financial ratio for managerial decisions, employing skilled professionals and training board members on strategic management. The finding of this book is helpful to business organizations and other researchers who want to conduct further study on similar areas.
In mid 1991, the Government at the Centre set in motion a new economic industrial policy after discarding the old Nehruvian line of socialistic pattern. Since then, various policy statements pronounced by the Government of India have the thrust towards deregulation, globalization and liberalisation. The globalization and liberalisation process of the country has made a path to MNCs to access the Indian markets resulting in intensified competition in market place. With the change in the economic scenario, a paradigm change in the Indian pharmaceutical industry has also become inevitable. In this backdrop, the present book makes an attempt to analyse the financial performance of some selected MNCs in Indian pharmaceutical industry during the ten-year period from 2001 to 2010.
Book DescriptionLinking financial accounting principles to real-world hospitality management applications In Hospitality Financial Accounting, the authors behind North America's leading accounting textbooks present financial accounting principles to hospitality students with a clear and fascinating introduction to a complex topic that is crucial to the success of any hospitality business. Addressing a wealth of accounting topics specific to the hospitality industry, as well as more general financial issues, this full-color presentation takes a proven pedagogical approach designed to help students learn how to study and manage their tasks. It provides all of the support students need to succeed, both in their course of study andin their future hospitality careers. Special features of this outstanding learning tool include: Strict focus on accounting topics relevant to the hospitality industry The Navigator Learning Guide, proven to help students improve their study skills Action Plans and Demonstration Problems that develop problem-solving skills User-oriented exercises that demonstrate the relevance of accounting to hospitality students The Hilton Hotels 2001 annual report, which illustrates key concepts using real-world financial statements Complete with scores of helpful drawings, charts, and tables, Hospitality Financial Accounting is the ultimate resource for students who need to grasp theprinciples of financial accounting and learn to apply them to real-world hospitality management.
The International Accounting Standards Board (IASB) issued International Financial Reporting Standard No. 8 (IFRS 8) “Operating Segments” in November 2006 as a part of its convergence programme with the Financial Accounting Standards Board (FASB); the new standard became effective for periods beginning on or after 1/January/2009 (IASB, 2006a). IFRS 8 supersedes the previous international accounting standard (IAS): IAS 14 Revised (IAS 14R) “Segment Reporting” (IASC, 1997). There are two main objectives to this study: (i) to assess the impact of IFRS 8 on the segmental disclosures of Jordanian listed firms in their annual reports for 2009 when the standard became effective; and (ii) to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements about this new segmental reporting standard. A decision usefulness theoretical framework underpins the research; the research was carried out by using a disclosure index analysis and semi-structured interviews. The research is located in Burrell and Morgan’s (1979) functionalist paradigm using a decision usefulness theory lens.
Thomas Anderson J. The Value of Debt. How to Manage Both Sides of a Balance Sheet to Maximize Wealth
A New York Times bestseller and one of the Ten Best Business Books of 2013 by WealthManagement.com, this book brings a new vision of the value of debt in the management of individual and family wealth In this groundbreaking book, author Tom Anderson argues that, despite the reflex aversion most people have to debt—an aversion that is vociferously preached by most personal finance authors—wealthy individuals and families, as well as their financial advisors, have everything to gain and nothing to lose by learning to think holistically about debt. Anderson explains why, if strategically deployed, debt can be of enormous long-term benefit in the management of individual and family wealth. More importantly, he schools you in time-tested strategies for using debt to steadily build wealth, to generate tax-efficient retirement income, to provide a reliable source of funds in times of crisis and financial setback, and more. Takes a «strategic debt» approach to personal wealth management, emphasizing the need to appreciate the value of «indebted strengths» and for acquiring the tools needed to take advantage of those strengths Addresses how to determine your optimal debt ratio, or your debt «sweet spot» A companion website contains a proprietary tool for calculating your own optimal debt ratio, which enables you to develop a personal wealth balance sheet Offering a bold new vision of debt as a strategic asset in the management of individual and family wealth, The Value of Debt is an important resource for financial advisors, wealthy families, family offices, and professional investors.
The financial ratios coming out of financial statements can reflect some of the characteristics of companies in different aspects, but generally, it has been proved that weak management is the main cause of financial distress. So, the distress of companies can be the reflection of its management condition. Consequently the distress score of companies should be considered as a new variable in prediction of financial distress model. Among the methods applied to compare the efficiency of different statistic models, the ROC curves analysis are often used in the fields of psychology and bio-physics to measure a diagnosis test and to compare the performance of various models for two-category results. Therefore, concerning the topic of this research and the use of ROC curves in predicting the financial distress of corporations, current research aims at designing Logit model using the distress score of the corporations and investigates the predictability of this new variable. Also, a model based on the DEA is designed and finally for better analyzing the results are compared with the Logit models.
The Finance Basics that experts and top professionals understand. Get results fast with this quick, easy guide to the fundamentals of Finance. Includes how to: Read financial statements. Analyse a business's performance. Estimate a business's market value. Make and increase profit. Manage and improve cash flow.
The easy way to get a grip on International Reporting Standards IFRS For Dummies is your complete introduction to IFRS and international accounting and balancing standards. Combining all the facts needed to understand this complex subject with useful examples, this easy-to-read guide will have you on top of IFRS in no time. In plain English, it helps you make sense of IFRS and your understanding of: what they are and where they apply; how to adopt IFRS for the first time; how IFRS affects the key components of your financial statements; how to disclose information in financial statements; and much more. Covers what to do if you're applying IFRS for the first time Explains complicated material in plain English Helps you make sense of this principles-based set of standards that establish broad rules for financial reporting If you're an accountant, student, or trainee in need of accessible information on IFRS, this hands-on, friendly guide has you covered.
This book will provide the fundamentals of business process outsourcing for the busy executive who needs to get up to speed. It will have such features as checklists, tips and techniques, and case studies. * Written in a user friendly style that allows senior level financial executives to get a solid foundation of what business process outsourcing is and how it can benefit their companies. * Provides managers with the tools to analyse the BPO opportunities for their own firms, as well as techniques and strategies for managing a BPO initiative. * Shows managers how a BPO strategy can save the company money and create jobs domestically. * Both authors are consultants and advisers to industry-leading companies and frequent speakers at business forums and conferences.
Book DescriptionNow in its Third Edition, Financial Accounting by Kimmel, Weygandt, and Kieso has been tested and approved in the classroom. This best-selling text has helped students hit the road with a practical set of tools, and the confidence they need to use those tools effectively in making business decisions. Financial Accounting provides students with an understanding of those concepts that are fundamental to the use of accounting. Starting with a "macro" view of accounting information, the authors present real financial statements and establish how a financial statement communicates the financing, investing, and operating activities of a business to users of accounting information. They motivate students by grounding the discussion in the real world, showing them the relevance of the topics covered to their future career. Student Workbook: This valuable study guide, written to use side-by-side with the Financial Accounting textbook provides the guidance and assurance you need to exceeed in the course. Included a re study objectives, demonstration problems, true/false and multiple-choice questions, solutions, to exercises, chapter outlines, and blank working papers.
The bestselling author of The Millionaire Next Door reveals easy ways to build real wealth With well over two million of his books sold, and huge praise from many media outlets, Dr. Thomas J. Stanley is a recognized and highly respected authority on how the wealthy act and think. Now, in Stop Acting Rich ? and Start Living Like a Millionaire, he details how the less affluent have fallen into the elite luxury brand trap that keeps them from acquiring wealth and details how to get out of it by emulating the working rich as opposed to the super elite. Puts wealth in perspective and shows you how to live rich without spending more Details why we spend lavishly and how to stop this destructive cycle Discusses how being «rich» means more than just big houses and luxury cars A defensive strategy for tough times, Stop Acting Rich shows readers how to live a rich, happy life through accumulating more wealth and using it to achieve the type of financial freedom that will create true happiness and fulfillment.