International Financial Statement Analysis Workbook / The CFA Institute Series (ePub)

PART I Learning Outcomes, Summary Overview, and Problems 1 CHAPTER 1 Financial Statement Analysis: An Introduction 3 Learning Outcomes 3 Summary Overview 4 Problems 5 CHAPTER 2 Financial Reporting Mechanics 7 Learning Outcomes 7 Summary Overview 8 Problems 8 CHAPTER 3 Financial Reporting Standards 13 Learning Outcomes 13 Summary Overview 14 Problems 15 CHAPTER 4 Understanding the Income Statement 19 Learning Outcomes 19 Summary Overview 20 Problems 22 CHAPTER 5 Understanding the Balance Sheet 27 Learning Outcomes 27 Summary Overview 28 Problems 29 CHAPTER 6 Understanding the Cash Flow Statement 33 Learning Outcomes 33 Summary Overview 34 Problems 35 CHAPTER 7 Financial Analysis Techniques 41 Learning Outcomes 41 Summary Overview 42 Problems 43 CHAPTER 8 International Standards Convergence 49 Learning Outcomes 49 Summary Overview 50 Problems 51 CHAPTER 9 Financial Statement Analysis: Applications 55 Learning Outcomes 55 Summary Overview 56 Problems 56 CHAPTER 10 Inventories 59 Learning Outcomes 59 Summary Overview 60 Problems 61 CHAPTER 11 Long-Lived Assets 65 Learning Outcomes 65 Summary Overview 66 Problems 67 CHAPTER 12 Income Taxes 71 Learning Outcomes 71 Summary Overview 72 Problems 73 CHAPTER 13 Long-Term Liabilities And Leases 79 Learning Outcomes 79 Summary Overview 80 Problems 81 CHAPTER 14 Employee Compensation: Postretirement And Share-Based 85 Learning Outcomes 85 Summary Overview 86 Problems 87 CHAPTER 15 Intercorporate Investments 95 Learning Outcomes 95 Summary Overview 95 Problems 97 CHAPTER 16 Multinational Operations 105 Learning Outcomes 105 Summary Overview 105 Problems 107 CHAPTER 17 Evaluating Financial Reporting Quality 115 Learning Outcomes 115 Summary Overview 116 Problems 117 PART II Solutions 121 CHAPTER 1 Financial Statement Analysis: An Introduction 123 Solutions 123 CHAPTER 2 Financial Reporting Mechanics 125 Solutions 125 CHAPTER 3 Financial Reporting Standards 129 Solutions 129 CHAPTER 4 Understanding the Income Statement 131 Solutions

Thomas R. Robinson, CFA, is Managing Director, Education
Division of CFA Institute, where he leads and develops the teams
responsible for producing and delivering educational content and
examinations to candidates, members, and other investment
professionals encompassing the CFA Program, CIPM Program, Lifelong
Learning, Private Wealth, Publications, and Conferences.

Hennie Van Greuning, CFA, is a Senior Advisor at the
World Bank. His World Bank publication on International Financial
Reporting Standards has appeared in four editions. Mr. van Greuning
has also coauthored Analyzing and Managing Banking Risk.

Elaine Henry, CFA, is an Assistant Professor of
Accounting at the University of Miami, where she teaches courses in
accounting, financial statement analysis, and valuation. After
working in corporate finance at Lehman Brothers, strategy
consulting at McKinsey & Company, and corporate banking at
Citibank, she obtained a PhD from Rutgers University where she
majored in accounting and minored in finance.

Michael A. Broihahn, CFA, is an Associate Professor of
Accounting and the Director of Graduate Programs at Barry
University in Miami, Florida. His teaching and research interests
encompass financial accounting, auditing, and professional ethics.
He currently serves CFA Institute in a number of capacities.

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