TAILIEUCHUNG - Financial reporting and analysis

SERS OF FINANCIAL STATEMENTS INCLUDED management of a company's shareholders, bondholders, security analysts, vendors, lending institutions, employees, labor unions, management agencies, and the general public. They use financial statements to make decisions. For example, potential investors use financial statements as an aid in deciding whether to buy shares. The supplier uses financial statements to decide whether or not to sell goods for a credit card company. Labor unions to use financial statements to help identify their needs as they negotiate for workers | I I G II I II I D I I I o N Financial Reporting ANALYSIS USING FINANCIAL ACCOUNTING INFORMATION CHARLES H. GIBSON APTER 1 Users of financial statements include a company s managers stockholders bondholders security analysts suppliers lending institutions employees labor unions regulatory authorities and the general public. They use the financial reports to make decisions. For example potential investors use the financial reports as an aid in deciding whether or not to buy the stock. Suppliers use the financial reports to decide whether or not to sell merchandise to a company on credit. Labor unions use the financial reports to help determine their demands when they negotiate for employees. Management could use the financial reports to determine the company s profitability. Demand for financial reports exists because users believe that the reports help them in decision making. In addition to the financial reports users often consult competing information sources such as new wage contracts and economy-oriented releases. This book concentrates on using financial accounting information properly. Users must have a basic understanding of generally accepted accounting principles and traditional assumptions of the accounting model in order to recognize the limits of financial reports. The ideas that underlie financial reports have developed over several hundred years. This development continues today to meet the needs of a changing society. A review of the evolution of generally accepted accounting principles and the traditional assumptions of the accounting model should help the reader understand the financial reports and thus analyze them better. 2 Introduction to Financial Reporting Development OF Generally Accepted Accounting Principles GAAP Generally accepted accounting principles GAAP are accounting principles that have substantial authoritative support The accountant must be familiar with acceptable reference sources in order to decide whether any particular .

• Tài chính doanh nghiệp
• financial statements
• inancial performance
• Investment Decisions
• financial accounting
• business accounting
• accounting and auditing
• Working with Financial Statements
• Statements Cash Flow
• Standardized Financial Statements
• The DuPont Identity
• Using Financial Statement Information
• Principle of accounting
• Lecture Principle of accounting
• The basic financial statements
• Statements of financial position
• Statements of comprehensive income
• Lecture Accounting 1
• Preparation financial statements
• Balancing ledger account
• Financial system
• Lecture Accounting and financial system
• Interpretation of financial statements
• Financial records
• Government grants
• Personal financial planning
• Personal financial
• Lecture Personal financial planning
• Financial planning
• Financial statements analysis
• Principles of financial accounting
• Accounting information
• Analysis of financial statements
• Trend analysis
• Independent external auditor
• Financial statements’ preparers
• Financial statements’ users
• Users of financial statements in Saudi Arabia
• Substantial audit expectation
• Summary of PhD thesis
• Thesis summary of Doctor of Accounting
• Auditing of financial statements
• Auditing time of financial statements
• Accounting in practice
• Lecture Accounting in practice
• Statement of cash flow
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Horizontal analysis
• Audited financial statements
• Group financial statements
• Auditing services
• Assurance services
• Contemporary auditing environment
• Financial statement audit
• Financial statements statements
• The accounting information system
• Accrual accounting concepts
• Analyzing inventory
• The factors affect
• The quality of financial statements audit
• Vietnam businesses
• Especially the financial markets
• Financial statements audit in enterprises
• financial services
• financial ratios
• corporate governance
• financial management
• financial environment markets
• Lecture Financial accounting
• Business entity
• Accounting equation
• Financial statement articulation
• Accounting activities
• Business firms
• The financial reporting reform
• Fundamentals of financial management
• Financial statement
• Quản lý tài chính
• Ratio analysis
• Financial Reporting
• Framework of financial reporting
• Lecture Framework of financial reporting
• Regulatory system
• Financial statements comprises