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Using Accounting Information

Financial Reporting and Concepts Special Reporting Situations Corrections of Errors Discontinued Operations Extraordinary Items Changes in Accounting Methods Other Comprehensive Income Recap Ebit and Ebitda Return on Assets Earnings per Share, Price Earnings Ratios, Book Value per Share, and Dividend Rates Basic EPS Diluted EPS Subdividing APS Amounts Price Earnings Ratio Book Value per Share Calculating Book Value per Share Dividend Rates and Payout Ratios Return on Equity Objectives of Financial Reporting Objectives Qualitative Characteristics of Accounting Understandability Threshold Issues Other Concepts The Development of GAAP The Audit Function The Development of GAAP The 1929 Stock Crash and Great Depression The Securities and Exchange Commission The FASB and its Predecessors A More Recent Crisis of Reporting Confidence Sarbanes-Oxley Key Assumptions Entity Assumption Going-Concern Assumption Periodicity Assumption Monetary Unit Assumption Stable Currency Assumption What do you Think?Global Accounting Issues Issues in International Trade Global Subsidiaries Global Trading Transactions Financial Analysis and the Statement of Cash Flows Financial Statement Analysis Comprehensive Illustration Balance Sheet Income Statement Statement of Retained Earnings Ratios for Emerson Corporation as of December 31, 20x5 Trend Analysis Cash Flows and the Cash Flow Statement The Statement of Cash Flows Cash and Cash Equivalents Operating, Investing, and Financing Activities Investing Activities Financing Activities Noncash Investing and Financing Activities Direct Approach to the Statement of Cash Flows Methods to Prepare a Statement of Cash Flows Operating Activities Investing Activities Financing Activities Cash Flow Recap Noncash Investing/Financing Activities Reconciliation of Income to Operating Cash Flows Indirect Approach to Presenting Operating Activities Using a Worksheet to Prepare a Statement of Cash Flow

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