• Tài chính doanh nghiệp - Chapter 10: Noncurrent (long - Term) liabilitiesTài chính doanh nghiệp - Chapter 10: Noncurrent (long - Term) liabilities

    Principal = $1,000; Coupon interest rate = 10%, paid annually; Maturity = 5 years. Return the market demands on the bond on the day we are valuing it = 8%. Issued at 108 (i.e., 108% of face value). At issuance, cash increases by $1080 and bonds payable increases by $1,000. What do we do with the difference? We show it as a premium to bonds payab...

    pptx38 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 523 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 9: Long - Lived assetsTài chính doanh nghiệp - Chapter 9: Long - Lived assets

    At the beginning of Year 1, a company buys box manufacturing equipment for $2,300. Estimated residual value: $100, and estimated useful life: 4 years. For each year, what are the beginning and ending net book values (carrying amount), end-of-year accumulated depreciation, and annual depreciation expense?

    pptx42 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 582 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 8: InventoriesTài chính doanh nghiệp - Chapter 8: Inventories

    Periodic inventory system: inventory values and costs of sales are determined at the end of an accounting period. Purchases are recorded in a purchases account. The total of purchases and beginning inventory is the amount of goods available for sale during the period. The ending inventory amount is subtracted from the goods available for sale...

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  • Tài chính doanh nghiệp - Chapter 7: Financial analysis techniquesTài chính doanh nghiệp - Chapter 7: Financial analysis techniques

    Computation ≠ Analysis Analysis goes beyond collecting data and computing numbers. Analysis encompasses computations and interpretations. Where practical, directly experience the company’s business. Analysis of past performance: What aspects of performance are critical to successfully competing in the industry? How well did the company perfor...

    pptx49 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 612 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 6: Understanding cash flow statementsTài chính doanh nghiệp - Chapter 6: Understanding cash flow statements

    Indirect method Begins with net income and adjusts to operating cash flows. Arguments for: Clearly shows the reasons for differences between net income and operating cash flows. Mirrors forecasting approach that begins with forecast of income, then derives cash flows.

    pptx40 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 610 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 5: Understanding balance sheetsTài chính doanh nghiệp - Chapter 5: Understanding balance sheets

    Liquidity For a company overall, its ability to pay for short-term obligations For a particular asset or liability, its “nearness to cash” Balance sheet ordering according to liquidity Companies using U.S. GAAP (e.g., Colgate) order items on the balance sheet from most liquid to least liquid. Companies using IFRS order balance sheet informat...

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  • Tài chính doanh nghiệp - Chapter 4: Understanding income statementsTài chính doanh nghiệp - Chapter 4: Understanding income statements

    IFRS specify that revenue from the sale of goods is to be recognized when the following conditions are satisfied: Entity has transferred to the buyer the significant risks and rewards of ownership of the goods; Entity retains neither continuing managerial involvement with nor effective control over the goods sold; Amount of revenue can be measur...

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  • Tài chính doanh nghiệp - Chapter 3: Financial reporting standardsTài chính doanh nghiệp - Chapter 3: Financial reporting standards

    Not a regulatory authority, but an international association of securities regulators formed in 1983 Objectives of IOSCO members: Develop international standards of market regulation to protect investors and address systemic risks. Exchange information and cooperate in enforcement to enhance investor protection and promote investor confidence. ...

    pptx36 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 687 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 2: Financial reporting mechanicsTài chính doanh nghiệp - Chapter 2: Financial reporting mechanics

    ASSETS = LIABILITIES + OWNERS’ EQUITY This is the equation that underlies the balance sheet. This equation reflects a company’s financial position. The amount of assets equals the claims on those assets: Liability claims and Owners’ equity, the residual claim. The slightly rearranged balance sheet equation reflects the concept of equity as ...

    pptx31 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 517 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 1: Financial statement analysis: an introductionTài chính doanh nghiệp - Chapter 1: Financial statement analysis: an introduction

    Also known as statement of changes in owners’ equity or statement of shareholders’ equity Period of time Beginning equity + Changes in equity = Ending equity Basic components of owners’ equity are paid-in capital and retained earnings. Beginning common stock + Issuances – Repurchases = Ending common stock Beginning retained earnings + Net Inc...

    pptx36 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 511 | Lượt tải: 0