TAILIEUCHUNG - Lecture Financial reporting for managers: A value-creation perspective - Chapter 1

Chapter 1 value creation, financial statements, and the environment of financial reporting. The following will be discussed in this chapter: Value creation and successful management, stakeholders, measures of value creation, fundamental activities involved in managing a business,. | CHAPTER 1 Value Creation, Financial Statements, and the Environment of Financial Reporting Value Creation and Successful Management Financial reports help a firm’s stake- holders assess the value created by the firm’s managers for its owners. Stakeholders Investors Directors Employees Suppliers Regulators Other interested parties Measures of Value Creation Play an important role in management’s attempts to attract capital. Help indicate the extent to which management’s decisions create value. Encourages management to emphasize in value-creation activities. Fundamental Activities Involved in Managing a Business Operating activities – managing the producing and operating assets Investing activities – acquiring (and disposing) of producing assets Financing activities – raising capital by providing a return to capital providers Value Creation Value creation occurs when Operating and investing activities produce a return for shareholders, and The return exceeds .

• Ngân hàng - Tín dụng
• Financial reporting
• Financial reporting for managers
• Financial statements
• Value creation
• Environment of financial reporting
• Framework of financial reporting
• Lecture Framework of financial reporting
• Regulatory system
• Reporting financial performance
• Reporting financial performance
• Financial accounting
• International financial reporting standards
• Financial reporting standards
• Merchandising operations
• Internal control
• Stockholders’ equity
• Financial statement analysis
• Financial information
• Economics of accounting information
• Computer associates international
• Financial reporting for leases
• Lease contracts
• Lessee accounting
• International financial reporting
• Conceptual framework
• Financial position
• Interpreting financial statements
• Consolidated financial statements
• Financial statements comprises
• Corporate financial reporting
• Group financial statements
• Sustainability reporting
• Reporting through XBRL
• Government accounting in india
• Regulatory framework
• Contingent liabilities