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1、FINANCIALACCOUNTINGANDFINANCIALSTATEMENTANALYSISCOURSEMANUALCopyright?2008,AZEK/ILPIPFINANCIALACCOUNTINGANDFINANCIALSTATEMENTANALYSISCopyrightó2008,AZEK/ILPIPAllrightsreserved.Nopartofthispublicationmaybereproduced,storedinaretrievalsystem,ortransmitted,inanyformorbyanyme
2、ans,electronic,mechanical,photocopying,recording,orotherwise,withoutthepriorwrittenpermissionofAZEK/ILPIP.1.)FinancialReportingEnvironment2.)FrameworkforthePreparationandPresentationofFinancialStatements3.)StatementofCashFlows4.)GenerallyAcceptedAccountingPrinciples:Incom
3、eRecognition5.)GenerallyAcceptedAccountingPrinciples:Assets,LiabilitiesandShareholders’Equity6.)BusinessCombinations7.)ForeignCurrencyTransactions8.)FinancialReportingandFinancialStatementAnalysis9.)AnalyticalToolsforGainingFinancialStatementsInsights10.)AnalyticalToolsfo
4、rAssessingProfitabilityandRisk11.)Exercises:Questions12.)Exercises:SolutionsFINANCIALACCOUNTINGANDFINANCIALSTATEMENTANALYSISChapter1FINANCIALREPORTINGENVIRONMENTCopyright?2008,AZEK/ILPIPFINANCIALACCOUNTINGANDFINANCIALSTATEMENTANALYSISCopyrightó2008,AZEK/ILPIPAllrightsrese
5、rved.Nopartofthispublicationmaybereproduced,storedinaretrievalsystem,ortransmitted,inanyformorbyanymeans,electronic,mechanical,photocopying,recording,orotherwise,withoutthepriorwrittenpermissionofAZEK/ILPIP.Tableofcontents1.Thefinancialreportingenvironment11.1Thefinancial
6、statements.........................................................................................................................11.1.1Thebalancesheet........................................................................................................................
7、......11.1.2Theincomestatement.......................................................................................................................31.1.3Thecashflowstatement.................................................................................................
8、...................71.1.4Thestatementofchangesinequity..........................................
