内容简介
Writtenwithboththeestablishedandaspiringfinancialprofessionalinmind,thisbookwillhelpyouunderstandthemechanicsoftheaccountingprocess,whichisthefoundationforfinancialreporting;comprehendthedifferencesandsimilaritiesinincomestatements,balancesheets,andcashflowstatementsaroundtheglobe;andassesstheimplicationsforsecuritiesvaluationofanyfinancialstatementelementortransaction.Alongtheway,you'llalsodiscoverhowdifferentfinancialanalysistechniques—suchasratioanalysisandcommon-sizefinancialstatements--canprovidevaluablecluesintoacompany'soperationsandriskcharacteristics.
作者简介
ThomasR.Robinson,CFA,isManagingDirector,EducationDivisionofCFAInstitute,whereheleadsanddevelopstheteamsresponsibleforproducinganddeliveringeducationalcontentandexaminationstocandidates,members,andotherinvestmentprofessionalsencompassingtheCFAProgram,CIPMProgram,LifelongLearning,PrivateWealth,Publications,andConferences.HennieVanGreuning,CFA,isaSeniorAdvisorattheWorldBank.HisWorldBankpublicationonInternationalFinancialReportingStandardshasappearedinfoureditions.Mr.vanGreuninghasalsocoauthoredAnalyzingandManagingBankingRisk.ElaineHenry,CFA,isanAssistantProfessorofAccountingattheUniversityofMiami,wheresheteachescoursesinaccounting,financialstatementanalysis,andvaluation.AfterworkingincorporatefinanceatLehmanBrothers,strategyconsultingatMcKinsey&Company,andcorporatebankingatCitibank,sheobtainedaPhDfromRutgersUniversitywhereshemajoredinaccountingandminoredinfinance.MichaelA.Broihahn,CFA,isanAssociateProfessorofAccountingandtheDirectorofGraduateProgramsatBarryUniversityinMiami,Florida.Histeachingandresearchinterestsencompassfinancialaccounting,auditing,andprofessionalethics.HecurrentlyservesCFAInstituteinanumberofcapacities.
