TAILIEUCHUNG - Using Accounting Information

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. | Using Accounting Information Larry M. Walther Christopher J. Skousen Download free books at 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 2 Using Accounting Information Contents Contents Part 1. Financial Reporting and Concepts 7 1. Special Reporting Situations 8 Corrections of Errors 8 Discontinued Operations 9 Extraordinary Items 11 Changes in Accounting Methods 13 Other Comprehensive Income 13 Recap 13 EBiT and EBITDA 15 Return on Assets 15 2. Earnings per Share Price Earnings Ratios Book Value per 16 Share and Dividend Rates Basic EPS 17 Diluted EPS 18 Subdividing EPS Amounts 18 Price Earnings Ratio 19 Book Value per Share 20 Calculating Book Value per Share 20 Dividend Rates and Payout Ratios 21 Return on Equity 23 3. Objectives of Financial Reporting 24 Objectives 24 Please click the advert Masters in Management London Business School Regent s Park London NW1 4SA United Kingdom Tel 44 0 20 7000 7573 Email mim@ mim For more information visit mim email mim@ or call 44 0 20 7000 7573 Stand out from the crowd Designed for graduates with less than one year of full-time postgraduate work experience London Business School s Masters in Management will expand your thinking and provide you with the foundations for a successful career in business. The programme is developed in consultation with recruiters to provide you with the key skills that top employers demand. Through 11 months of full-time study you will gain the business knowledge and capabilities to increase your career choices and stand out from the crowd. Applications are now open for entry in September 2011. London Business School Fast-track your career

• Kế toán - Kiểm toán
• Dividend Rates
• Payout Ratios
• Using Accounting
• Financial Reporting
• accounting Methods
• Subdividing EPS Amounts
• Special Reporting Situations
• Characteristics
• Key Assumptions
• Cash Flows
• Accounting