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In earlier book chapters, it was noted that the accounting profession uses an “all inclusive” approach to measuring income. Virtually all transactions, other than shareholder related transactions like issuing stock and paying dividends, are eventually channeled through the income statement. However, there are certain situations where the accounting rules have evolved in sophistication to provide special disclosures. The reason for the added disclosure is to make it easier for users of financial statements to sort out the effects that are related to ongoing operations versus those that are somehow unique. Specifically, the following discussion will highlight the correct handling of (1) error corrections, (2) discontinued operations, (3). | bookboon.com Using Accounting Information Larry M. Walther Christopher J. Skousen Download free books at bookboon.com Using Accounting Information 2009 Larry M. Walther under nonexclusive license to Christopher J. Skousen Ventus Publishing ApS. All material in this publication is copyrighted and the exclusive property of Larry M. Walther or his licensors all rights reserved . ISBN 978-87-7681-490-8 Download free ebooks at bookboon.com 2 Using Accounting Information Contents Contents Part 1. Financial Reporting and Concepts 7 1. Special Reporting Situations 8 1.1 Corrections of Errors 8 1.2 Discontinued Operations 9 1.3 Extraordinary Items 11 1.4 Changes in Accounting Methods 13 1.5 Other Comprehensive Income 13 1.6 Recap 13 1.7 EBiT and EBITDA 15 1.8 Return on Assets 15 2. Earnings per Share Price Earnings Ratios Book Value per 16 Share and Dividend Rates 2.1 Basic EPS 17 2.2 Diluted EPS 18 2.3 Subdividing EPS Amounts 18 2.4 Price Earnings Ratio 19 2.5 Book Value per Share 20 2.6 Calculating Book Value per Share 20 2.7 Dividend Rates and Payout Ratios 21 2.8 Return on Equity 23 3. Objectives of Financial Reporting 24 3.1 Objectives 24 Please click the advert The next step for top-performing graduates Masters in Management London Business School Designed for high-achieving graduates across all disciplines London Business School s Masters in Management provides specific and tangible foundations for a successful career in business. This 12-month full-time programme is a business qualification with impact. In 2010 our MiM employment rate was 95 within 3 months of graduation the majority of graduates choosing to work in consulting or financial services. As well as a renowned qualification from a world-class business school you also gain access to the School s network of more than 34 000 global alumni - a community that offers support and opportunities throughout your career. For more information visit www.london.edu mm email mim@london.edu or give us a call on 44 0 20 .
