02996nam a22001337a 4500 7161 7161 978-8131209752 657.33 BHATTACHARYYA ANISH K INTRODUCTION TO FINANCIAL STATEMENT ANALYSIS ELSEVIER 295 Nature and Component of Financial Statement Techniques of Financial Statement Analysis Introduction Comparative Financial Statement Analysis Common Size Financial Statement Analysis Index Number Trend Analysis Ratio Analysis Introduction Meaning of Ratio Analysis Objective of Ratio Analysis Interpretation of Ratios Terminology Classification of Accounting Ratio Return on Investment An Observation on NOPLAT Operating Performance Short Term Activity Analysis Long Term (Investment) Activity Ratios Credit (Risk Analysis) - Liquidity Ratios Long term Debt and Solvency Ratio Decomposition of Return on Investment Decomposition of Return on Equity Financial Leverage and Operating Leverage Ratios: Analysis and Interpretation Introduction Benchmark Ratios Trend Analysis Cross Section Analysis General Guidelines on Interpretation Determining Comparable Companies Adjustments to Reported Figures Earnings Per Share Introduction Presentation and Calculation of EPS Under AS-20 Financial Instruments and Potential Equity Shares Presentation Measurement of Basic EPS Measurement of Diluted EPS-basic Principle Measurement of Diluted EPS-earnings Attributable to Equity Shareholders Measurement of Diluted EPS-weighted Average Number of Shares Restatement Disclosure Performance Metrics Introduction ROIC and Growth Rate Economic Profit Earnings Per Share (EPS) Total Return to Shareholders (TRS) Market Value Added Price-Earnings (P/E) Ratio Fund Flow Statement Introduction Sources and Application of Funds Funds from Operations Analysing the Fund Flow Statement Cash Flow Statement Introduction Presentation of Cash Flow Statement Operating Activities Investing Activities Financing Activities Foreign Currency Cash Flows Revenue and Expenses Analysis Revenue Recognition — Fundamental Principles Revenue Recognition on Sale of Goods Revenue Recognition From Sales of Services . Accounting for Construction Contracts . Revenue Recognition Issues . Analysing the Revenues . Accounting for Expenses . Analyzing Expenses . Integrated Approach . Introduction . Industry Analysis . Analysis of Airline Industry in India — An Example of Industry Analysis . Strategy Analysis . Strategy Analysis of Jet Airways — Application of Strategy Analysis . Distress Analysis . Introduction . Summary of Bankruptcy Prediction Models . Univariate Models of Distress Prediction . Multi Variate Analysis . Discriminant Analysis . Altman's Z Score Model . Limitations of Financial Statements . Introduction . Limitations of Financial Statements . Limitations of Historical Cost Accounting . GAP Inadequacy — GAP in GAAP . GAAP Avoidance — Earnings Management BK 0 0 0 0 MIIMLIB MIIMLIB ACCOUNTING 2019-06-14 505.00 4 4 657.33 5787 2022-12-05 2022-10-26 2019-06-14 BK