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Understanding the corporate annual report : a user's guide

Author: Brian Stanko; Thomas L Zeller
Publisher: Hoboken, NJ : J. Wiley, ©2003.
Edition/Format:   Print book : English : University edView all editions and formats
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Additional Physical Format: Online version:
Stanko, Brian, 1954-
Understanding the corporate annual report.
Hoboken, NJ : J. Wiley, ©2003
(OCoLC)712513268
Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Brian Stanko; Thomas L Zeller
ISBN: 0471229911 9780471229919
OCLC Number: 52424221
Description: 192 pages ; 28 cm
Contents: Ch. 1. FINANCIAL REPORTING AND THE ANNUAL REPORT --
Vignette --
Learning objectives --
Introduction --
Corporate annual reports --
Nature and extent of the corporate annual report --
Responsibility for content and accuracy of the corporate annual report --
Current state of financial reporting --
Earning pressure on corporate America --
Improving financial reporting --
Education is the key --
Ch. 2. STRUCTURE OF THE ANNUAL REPORT --
Vignette --
Learning objectives --
Introduction --
Financial highlights --
Mission statements, corporate profiles, and statements of corporate values --
Chairman's message --
Report of management --
The independent auditors' reporting --
Financial statement and the related notes --
Five- or ten-year summary of operating results --
Shareholder information --
Concluding remarks --
Ch. 3. BALANCE SHEET --
Vignette --
Learning objectives --
Importance of the balance sheet --
Limitations of the balance sheet --
Users of balance sheet information --
Classification of the balance sheet --
Elements of the balance sheet ; Current assets ; Property and equipment (at cost) ; Long-term investments ; Intangible assets, including costs in excess of fair value of net assets acquired ; Current liabilities ; Long-term debt (excluding current liabilities) ; Other long-term liabilities ; Deferred income taxes ; Minority interest ; Stockholders' equity --
Concluding remarks --
Ch. 4. INCOME STATEMENT --
Vignette --
Learning objectives --
Importance of the income statement --
Limitations of the income statement --
Format of the income statement ; Irregular items ; Discontinued operations ; Extraordinary items ; Change of accounting principles --
Elements of Home Depot's statement of earnings ; Operating section ; Nonoperating income (expenses) ; Basic and diluted earnings per share ; The calculation of basic earnings per share ; The calculation of diluted earnings per share --
Concluding remarks --
Ch. 5. STATEMENT OF CASH FLOWS --
Vignette --
Learning objectives --
Introduction --
SCF concepts, structure and terms ; Net cash provided (used) by operating activities ; Net cash provided (used) by investing activities ; Net cash provided (used) by financing activities ; Cash and cash equivalents --
The SCF : a detailed look ; Net cash provided (used) by operating activities ; Net cash provided (used) by investing activities ; Net cash provided (used) by financing activities ; Effect of exchange rate changes on cash and cash equivalents --
Concluding remarks --
Ch. 6. STATEMENT OF STOCKHOLDERS' EQUITY AND NOTES TO THE FINANCIAL STATEMENTS --
Vignette --
Learning objectives --
Statement of stockholders' equity ; Importance of stockholders' equity ; Limitations of stockholders' equity --
The Home Depot's statement of stockholder's equity and comprehensive income --
Notes to the financial statements ; Note 1 : summary of significant accounting policies ; Other significant note disclosures --
Concluding remarks --
Ch. 7. ANALYSIS OF THE HOME DEPOT'S ANNUAL REPORT --
Vignette --
Learning objectives --
Introduction ; Strategy, tools, and interpretation ; A real-world case study --
Corporate strategy frameworks ; Stability strategies ; Retrenchment strategies --
Process to identify the Home Depot's corporate strategy --
Financial analysis ; Sources of information ; Framework to critically consume financial measures and ratios ; Financial analysis limitations ; Common set of financial measures and ratios --
The Home Depot evaluation --
Concluding remarks --
Ch. 8. EMERGING ISSUES IN FINANCIAL REPORTING --
Vignette --
Learning objectives --
Introduction --
Earning management ; Earnings management defined ; Managing revenue ; Managing expenses ; Off-balance sheet financing ; Other earnings management techniques ; Earnings management concluding remarks --
Pro forma reporting ; Pro forma reporting defined ; Illustrations --
Improving financial disclosure ; FAS No. 131. ; Proposed legislation : “supplemental financial information” --
Sarbanes-Oxley Act --
Concluding remarks --
Appendix A. REGULATORY ENVIRONMENT OF FINANCIAL REPORTING --
Vignette --
Learning objectives --
Securities and Exchange Commission (SEC) ; Reporting requirements ; Enforcement issues --
Financial Accounting Standards Board (FASB) ; Mission of the FASB ; New topics and the FASB's agenda ; Due process of standard setting --
American Institute of Certified Public Accountants (AICPA) --
Auditing Standards Board --
Concluding remarks --
Appendix B. THE BUILDING OF FINANCIAL REPORTING --
Vignette --
Appendix objectives --
Introduction --
The conceptual framework ; SFAC No. 1 : objectives of financial reporting by business enterprises ; SFAC No. 2 : qualitative characteristics of accounting information ; SFAC No. 4 : objectives of financial reporting by nonbusiness organizations ; SFAC No. 5 : recognition and measurement in financial statements of business enterprises ; SFAC No. 6 : elements of financial statements (a replacement of SFAC No. 3) ; SFAC No. 7 : using cash flow information and present value in accounting measurements --
Concluding remarks.
Responsibility: Brian R. Stanko, Thomas L. Zeller.
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