出版时间：2002-03-18 出版社：John Wiley* 作者：FRIDSON 页数：394
Praise for Financial Statement Analysis A Practitioner’s Guide Third Edition "This is an illuminating and insightful tour of financial statements, how they can be used to inform, how they can be used to mislead, and how they can be used to analyze the financial health of a company."–Professor Jay O. Light Harvard Business School "Financial Statement Analysis should be required reading for anyone who puts a dime to work in the securities markets or recommends that others do the same."–Jack L. Rivkin Executive Vice President (retired) Citigroup Investments "Fridson and Alvarez provide a valuable practical guide for understanding, interpreting, and critically assessing financial reports put out by firms. Their discussion of profits–‘quality of earnings’–is particularly insightful given the recent spate of reporting problems encountered by firms. I highly recommend their book to anyone interested in getting behind the numbers as a means of predicting future profits and stock prices." –Paul Brown Chair–Department of Accounting Leonard N. Stern School of Business, NYU "Let this book assist in financial awareness and transparency and higher standards of reporting, and accountability to all stakeholders."–Patricia A. Small Treasurer Emeritus, University of California Partner, KCM Investment Advisors "This book is a polished gem covering the analysis of financial statements. It is thorough, skeptical and extremely practical in its review." –Daniel J. Fuss Vice Chairman Loomis, Sayles & Company, LP
PART I. READING BETWEEN THE LINES. Chapter 1. The Adversial Nature of Financial Reporting. PART II. THE BASIC FINANCIAL STATEMENTS. Chapter 2. The Balance Sheet. Chapter 3. The Income Statement. Chapter 4. The Statement of Cash Flow. PART III. A CLOSER LOOK AT PROFITS. Chapter 5. What is Profit? Chapter 6. Revenue Recognition. Chapter 7. Expense Recognition. Chapter 8. Applications and Limitations of EBITDA. Chapter 9. The Reliability of Disclosures and Audits. Chapter 10. Mergers-and-Acquisitions Accounting. Chapter 11. Profits in Pensions. PART IV. FORECASTS AND SECURITY ANALYSIS. Chapter 12. Forecasting Financial Statements. Chapter 13. Credit Analysis. Chapter 14. Equity Analysis. Bibliography. Glossary. Notes. Index.