This document provides an overview of financial statement analysis and valuation. It begins with an introduction on the purpose of financial reporting and analysis in helping investors understand a firm's profitability and risk. It then outlines a 4-step process for financial statement analysis: 1) understanding industry characteristics, 2) analyzing company strategies, 3) assessing financial statement quality, and 4) analyzing profitability and risk. The document delves into various tools and frameworks for industry analysis, accounting principles, and analyzing different financial statements and key ratios. It also covers topics such as investing, financing, and operating activities, and how they are reported in financial statements.
This presentation provides an overview of the goals and expected results of financial analysis. Typical ratios, financial account red flags and signs of financial shenanigans are listed as well.
This presentation provides an overview of the goals and expected results of financial analysis. Typical ratios, financial account red flags and signs of financial shenanigans are listed as well.
Accruals are non-cash items of income and represent adjustments made for cash flows that do not create a benchmark for profits that are generally influenced by matuarity and cash payments, and increase expected returns of profitability and reduction of offsetting liabilities. The results indicate that operating profitability is based on liquidity of profitability factor, and, moreover, adjusted operating profit based on operating cash flow is predicted at current yield stage. An investor can increase a Sharp strategic ratio by adding an adjusted operating profit factor to a larger investment position.
Learn to analyse the financial statement of the company, get a deep understanding of balance sheet, cashflow statement and other financial elements. This course will give you a deep view of various financial ratios.
https://quest.finology.in/courses/financial-statement-analysis
Types of financial Statement means a Financial Statement contains 3 major statement. Here I described the types of financial Statements. It’s very important for every business. For more details https://www.accountingprime.com/
Accruals are non-cash items of income and represent adjustments made for cash flows that do not create a benchmark for profits that are generally influenced by matuarity and cash payments, and increase expected returns of profitability and reduction of offsetting liabilities. The results indicate that operating profitability is based on liquidity of profitability factor, and, moreover, adjusted operating profit based on operating cash flow is predicted at current yield stage. An investor can increase a Sharp strategic ratio by adding an adjusted operating profit factor to a larger investment position.
Learn to analyse the financial statement of the company, get a deep understanding of balance sheet, cashflow statement and other financial elements. This course will give you a deep view of various financial ratios.
https://quest.finology.in/courses/financial-statement-analysis
Types of financial Statement means a Financial Statement contains 3 major statement. Here I described the types of financial Statements. It’s very important for every business. For more details https://www.accountingprime.com/
Front office revenue management & it’s application in the hotelMudit Grover
• Revenue management & it’s application in the hotel industry
• Revenue Management
• Revenue: Money that hotel collects from the sale of rooms or from the sales of product & services
• Revenue Management: The process of examining & factoring in consumer behavior to achieve the max. amount of profit from a perishable good.
• Revenue Manager: Individual responsible for decision making necessary to maximize the property’s long term RevPar.
• What is Revenue Management??
• It is an umbrella term for a set of strategies that enable capacity constrained service industries to realize optimum revenue from operations.
• Making the very best use of product is yield management.
• Therefore, yield management is the management in the terms of maximizing revenue generation and also called as Revenue Management or Revenue Enhancing Technique.
• “The hotel’s aim should be high profit business rather
than high volume business”.
• Objectives of Revenue Management
• Role of Revenue Manager
• Yield Management Team
• Benefits of Yield Management
• Measuring Yield
• Revenue Management Tools
• Revenue Management Software
• Software should be much faster and more accurate.
• System should be able to monitor & mange risk automatically.
• Identify the dates when demand is low/high & revenue is low/high.
• Software should be able to guide about the provision about the special events/festivals etc.
• At last a repot to be printed suggesting about the amendments in terms of rates, occupancy, revenue etc, for maximum benefit of organization.
• Conclusion
Revenue management is system that attempts to understand, anticipate and then react to consumer behavior in order to maximize profit. Therefore, a revenue manger should be able to decide a room should be sold on rack rate for a day or two would be more profitable for the same room sold at discounted rate for a longer time which is the main objective of revenue management.
Thus a yield management team should predict the demand of the rooms, allocate the right number of rooms to various market segments by using revenue management tools in order to maximize the occupancy so as
to maximize and optimize profit.
Tutorial introduction to revenue management for hotels hospitality seminar w...TOMEU PONS
New version: https://es.slideshare.net/tomeupons/advanced-revenue-management-for-hotels-1-lisbon-2016-english
The main objective of this seminar is to understand the purpose of revenue management in both technological and commercial terms.
With this information, a hotel can evaluate, develop and optimize its pricing strategy with the goal of maximizing profits.
Revenue Management is a method of managing sales of hotel inventory by applying yield management techniques.
Basic elements of Revenue Management used to manage inventory:
Historical data – statistics, demand and trends
Forecasts
Price management tools
Overall strategy
Pricing policies
The main factors in setting prices are:
Production costs
Market
Competition
Demand
Product positioning
tutorial Introduction to Revenue Management for Hotels Hospitality seminar- what is revenue management in hotel industry course
Jimmy Gentry presents "Unlocking Financial Statements," a business journalism Webinar hosted by the Donald W. Reynolds National Center for Business Journalism at Arizona State University's Cronkite School of Journalism.
Venue : Hotel at Jakarta Pusat
Contact email : futurumcorfinan@gmail.com
Presentation slides will be distributed in softcopy
Minimum participants = 10 persons
After the training, participants can still discuss about the training materials via email
Venue : Hotel at Jakarta Pusat
Contact email : futurumcorfinan@gmail.com
Presentation slides will be distributed in softcopy
Minimum participants = 10 persons
After the training, participants can still discuss about the training materials via email
Silabus training jo jv psak 66 dan perpajakan (18 11-2015)mputrawal
Venue : Hotel at Jakarta Pusat
Contact email : futurumcorfinan@gmail.com
Presentation slides will be distributed in softcopy
Minimum participants = 10 persons
After the training, participants can still discuss about the training materials via email
Training FUTURUM : Financial Analysis,Jakartamputrawal
Training Financial Analysis
Venue : Hotel at Jakarta Pusat
Contact email : futurumcorfinan@gmail.com
Note :
Basic accounting skills are required to attend the training class. If not, it means the participants will follow the top-down approach, knowing the big pictures before diving into the accounting class in other trainings.
Presentation slides will be distributed in softcopy
Minimum participants = 10 persons
After the training, participants can still discuss about the training materials via email
Futurum Training : FINANCE FOR REAL ESTATE Professionalsmputrawal
Futurum Training : FINANCE FOR REAL ESTATE Professionals
Date : August 2015 (Every Saturday From 09.00 AM – 05.00 PM)
Venue : to be advised
Notes :
Presentation slides will be distributed in softcopy
Minimum participants = 10 persons
After the training, participants are allowed to discuss about the training materials via email in the website
Contact email : futurumcorfinan@gmail.com
Visit Website and Training Testimonials : google “futurum corfinan”
Futurum training capital budgeting entry levelmputrawal
Futurum training capital budgeting (intermediate)
Date : see at the website “futurum corfinan” (2-day training)
Venue : Hotel at Jakarta Pusat
Notes :
Presentation slides will be distributed in softcopy
Minimum participants = 10 persons
After the training, participants are allowed to discuss about the training materials via email in the website
Contact email : futurumcorfinan@gmail.com
Visit Website and Training Testimonials : google “futurum corfinan”
Training FUTURUM : Restructuring Transactions under Common Controlmputrawal
Training FUTURUM : Restructuring Transactions under Common Control
Date : See at the website “futurum corfinan” (2-day training)
Venue : Hotel at Jakarta Pusat
Notes :
Presentation slides will be distributed in softcopy
Minimum participants = 10 persons
After the training, participants are allowed to discuss about the training materials via email in the website
Contact email : futurumcorfinan@gmail.com
Visit Website and Training Testimonials : google “futurum corfinan”
Futurum training capital budgeting (intermediate)mputrawal
Futurum training capital budgeting (intermediate)
Date : see at the website “futurum corfinan” (2-day training)
Venue : Hotel at Jakarta Pusat
Notes :
Presentation slides will be distributed in softcopy
Minimum participants = 10 persons
After the training, participants are allowed to discuss about the training materials via email in the website
Contact email : futurumcorfinan@gmail.com
Visit Website and Training Testimonials : google “futurum corfinan”
Training FUTURUM : Accounting for Non-Accountant, Jakartamputrawal
Training FUTURUM : Accounting for Non-Accountant, Jakarta
Date : please check it in at “futurum corfinan” (2-day training)
Venue : Hotel at Jakarta Pusat
Notes :
Presentation slides will be distributed in softcopy
Minimum participants = 10 persons
After the training, participants are allowed to discuss about the training materials via email in the website
Contact email : futurumcorfinan@gmail.com
Visit Website and Training Testimonials : google “futurum corfinan”
Training FUTURUM : HOW to Do Business Analysis using Excel, Jakartamputrawal
Introduction to the Framework of Financial Modeling
Date : see at the website “futurum corfinan” (2-day training)
Venue : Hotel at Jakarta Pusat
Note :
Participants should bring a laptop with a running Excel 2010
Presentation slides will be distributed in softcopy
Minimum participants = 10 persons
After the training, participants are allowed to discuss about the training materials via email in the website
Contact : Muhammad Putrawal
email : futurumcorfinan@gmail.com
Visit Website and Training Testimonials : google “futurum corfinan”
Training FUTURUM : Analysing Your Business using Financial Ratio, Jakartamputrawal
Guide to critical numbers that drive your business
Date : please check it in at “futurum corfinan”
Venue : Hotel at Jakarta Pusat
Notes :
Presentation slides will be distributed in softcopy
Minimum participants = 10 persons
After the training, participants are allowed to discuss about the training materials via email in the website
Contact : Muhammad Putrawal
email :futurumcorfinan@gmail.com
Visit Website and Training Testimonials : google “futurum corfinan”
Training FUTURUM : Forecasting and Valuation (Case Study), Jakartamputrawal
Training FUTURUM : Forecasting and Valuation (Case Study)
Venue : Hotel di daerah Jakarta Pusat
Keterangan lebih lanjut hubungi :
Muhammad Putrawal, email : futurumcorfinan@gmail.com
Note :
Presentation slides will be distributed in softcopy
Minimum participants = 10 persons
After the training, participants can still discuss about the training materials via email
Unveiling the Secrets How Does Generative AI Work.pdfSam H
At its core, generative artificial intelligence relies on the concept of generative models, which serve as engines that churn out entirely new data resembling their training data. It is like a sculptor who has studied so many forms found in nature and then uses this knowledge to create sculptures from his imagination that have never been seen before anywhere else. If taken to cyberspace, gans work almost the same way.
Business Valuation Principles for EntrepreneursBen Wann
This insightful presentation is designed to equip entrepreneurs with the essential knowledge and tools needed to accurately value their businesses. Understanding business valuation is crucial for making informed decisions, whether you're seeking investment, planning to sell, or simply want to gauge your company's worth.
As a business owner in Delaware, staying on top of your tax obligations is paramount, especially with the annual deadline for Delaware Franchise Tax looming on March 1. One such obligation is the annual Delaware Franchise Tax, which serves as a crucial requirement for maintaining your company’s legal standing within the state. While the prospect of handling tax matters may seem daunting, rest assured that the process can be straightforward with the right guidance. In this comprehensive guide, we’ll walk you through the steps of filing your Delaware Franchise Tax and provide insights to help you navigate the process effectively.
Cracking the Workplace Discipline Code Main.pptxWorkforce Group
Cultivating and maintaining discipline within teams is a critical differentiator for successful organisations.
Forward-thinking leaders and business managers understand the impact that discipline has on organisational success. A disciplined workforce operates with clarity, focus, and a shared understanding of expectations, ultimately driving better results, optimising productivity, and facilitating seamless collaboration.
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In this deck, you will learn the significance of workplace discipline for organisational success. You’ll also learn
• Four (4) workplace discipline methods you should consider
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As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
What is the TDS Return Filing Due Date for FY 2024-25.pdfseoforlegalpillers
It is crucial for the taxpayers to understand about the TDS Return Filing Due Date, so that they can fulfill your TDS obligations efficiently. Taxpayers can avoid penalties by sticking to the deadlines and by accurate filing of TDS. Timely filing of TDS will make sure about the availability of tax credits. You can also seek the professional guidance of experts like Legal Pillers for timely filing of the TDS Return.
Improving profitability for small businessBen Wann
In this comprehensive presentation, we will explore strategies and practical tips for enhancing profitability in small businesses. Tailored to meet the unique challenges faced by small enterprises, this session covers various aspects that directly impact the bottom line. Attendees will learn how to optimize operational efficiency, manage expenses, and increase revenue through innovative marketing and customer engagement techniques.
Enterprise Excellence is Inclusive Excellence.pdfKaiNexus
Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
What is Enterprise Excellence?
Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
What might I learn?
A way to engage all in creating Inclusive Excellence. Lessons from the US military and their parallels to the story of Harry Potter. How belt systems and CI teams can destroy inclusive practices. How leadership language invites people to the party. There are three things leaders can do to engage everyone every day: maximizing psychological safety to create environments where folks learn, contribute, and challenge the status quo.
Who might benefit? Anyone and everyone leading folks from the shop floor to top floor.
Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
India Orthopedic Devices Market: Unlocking Growth Secrets, Trends and Develop...Kumar Satyam
According to TechSci Research report, “India Orthopedic Devices Market -Industry Size, Share, Trends, Competition Forecast & Opportunities, 2030”, the India Orthopedic Devices Market stood at USD 1,280.54 Million in 2024 and is anticipated to grow with a CAGR of 7.84% in the forecast period, 2026-2030F. The India Orthopedic Devices Market is being driven by several factors. The most prominent ones include an increase in the elderly population, who are more prone to orthopedic conditions such as osteoporosis and arthritis. Moreover, the rise in sports injuries and road accidents are also contributing to the demand for orthopedic devices. Advances in technology and the introduction of innovative implants and prosthetics have further propelled the market growth. Additionally, government initiatives aimed at improving healthcare infrastructure and the increasing prevalence of lifestyle diseases have led to an upward trend in orthopedic surgeries, thereby fueling the market demand for these devices.
Taurus Zodiac Sign_ Personality Traits and Sign Dates.pptxmy Pandit
Explore the world of the Taurus zodiac sign. Learn about their stability, determination, and appreciation for beauty. Discover how Taureans' grounded nature and hardworking mindset define their unique personality.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
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Stay ahead of the curve with our premium MEAN Stack Development Solutions. Our expert developers utilize MongoDB, Express.js, AngularJS, and Node.js to create modern and responsive web applications. Trust us for cutting-edge solutions that drive your business growth and success.
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Explore our most comprehensive guide on lookback analysis at SafePaaS, covering access governance and how it can transform modern ERP audits. Browse now!
RMD24 | Debunking the non-endemic revenue myth Marvin Vacquier Droop | First ...BBPMedia1
Marvin neemt je in deze presentatie mee in de voordelen van non-endemic advertising op retail media netwerken. Hij brengt ook de uitdagingen in beeld die de markt op dit moment heeft op het gebied van retail media voor niet-leveranciers.
Retail media wordt gezien als het nieuwe advertising-medium en ook mediabureaus richten massaal retail media-afdelingen op. Merken die niet in de betreffende winkel liggen staan ook nog niet in de rij om op de retail media netwerken te adverteren. Marvin belicht de uitdagingen die er zijn om echt aansluiting te vinden op die markt van non-endemic advertising.
"𝑩𝑬𝑮𝑼𝑵 𝑾𝑰𝑻𝑯 𝑻𝑱 𝑰𝑺 𝑯𝑨𝑳𝑭 𝑫𝑶𝑵𝑬"
𝐓𝐉 𝐂𝐨𝐦𝐬 (𝐓𝐉 𝐂𝐨𝐦𝐦𝐮𝐧𝐢𝐜𝐚𝐭𝐢𝐨𝐧𝐬) is a professional event agency that includes experts in the event-organizing market in Vietnam, Korea, and ASEAN countries. We provide unlimited types of events from Music concerts, Fan meetings, and Culture festivals to Corporate events, Internal company events, Golf tournaments, MICE events, and Exhibitions.
𝐓𝐉 𝐂𝐨𝐦𝐬 provides unlimited package services including such as Event organizing, Event planning, Event production, Manpower, PR marketing, Design 2D/3D, VIP protocols, Interpreter agency, etc.
Sports events - Golf competitions/billiards competitions/company sports events: dynamic and challenging
⭐ 𝐅𝐞𝐚𝐭𝐮𝐫𝐞𝐝 𝐩𝐫𝐨𝐣𝐞𝐜𝐭𝐬:
➢ 2024 BAEKHYUN [Lonsdaleite] IN HO CHI MINH
➢ SUPER JUNIOR-L.S.S. THE SHOW : Th3ee Guys in HO CHI MINH
➢FreenBecky 1st Fan Meeting in Vietnam
➢CHILDREN ART EXHIBITION 2024: BEYOND BARRIERS
➢ WOW K-Music Festival 2023
➢ Winner [CROSS] Tour in HCM
➢ Super Show 9 in HCM with Super Junior
➢ HCMC - Gyeongsangbuk-do Culture and Tourism Festival
➢ Korean Vietnam Partnership - Fair with LG
➢ Korean President visits Samsung Electronics R&D Center
➢ Vietnam Food Expo with Lotte Wellfood
"𝐄𝐯𝐞𝐫𝐲 𝐞𝐯𝐞𝐧𝐭 𝐢𝐬 𝐚 𝐬𝐭𝐨𝐫𝐲, 𝐚 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐣𝐨𝐮𝐫𝐧𝐞𝐲. 𝐖𝐞 𝐚𝐥𝐰𝐚𝐲𝐬 𝐛𝐞𝐥𝐢𝐞𝐯𝐞 𝐭𝐡𝐚𝐭 𝐬𝐡𝐨𝐫𝐭𝐥𝐲 𝐲𝐨𝐮 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚 𝐩𝐚𝐫𝐭 𝐨𝐟 𝐨𝐮𝐫 𝐬𝐭𝐨𝐫𝐢𝐞𝐬."
2. Introduction
The process of financial reporting, financial statement
analysis, and valuation is intended to help investors and
analysts to deeply understand a firm’s profitability and risk
and to use that information to forecast future profitability
and risk and ultimately value the firm, enabling intelligent
investment decisions. This process lies at the heart of the
role of accounting, financial reporting, capital markets,
investments, portfolio management, and corporate
management in the world economy.
4. Overview of Financial Statement Analysis
Step 3: Assess the Quality of the Financial Statements
Accounting Principles
Balance Sheet—Measuring Financial Position
Income Statement—Measuring Operating
Performance
Statement of Cash Flows
Important Information with the Financial Statements
Summary of Financial Statements, Notes, MD&A,
and Managers’ and Auditors’ Attestations
Step 4: Analyze Profitability and Risk
Tools of Profitability and Risk Analysis
Step 1: Identify the Industry Economic
Characteristics
Tools for Studying Industry Economics
Value Chain Analysis
Porter’s Five Forces Classification
Framework
Economic Attributes Framework
Step 2: Identify the Company Strategies
Framework for Strategy Analysis
5. Asset and Liability Valuation and
Income Recognition
Introduction to the Mixed Attribute Accounting
Model
Asset and Liability Valuation
Historical Value: Acquisition Cost
Historical Value: Adjusted Acquisition Cost
Historical Value: Initial Present Value
Current Values: Fair Value
Current Values: Fair Value Based on Current
Replacement Cost
Current Values: Fair Value Based on Net
Realizable Value
Income Recognition
Approach 1: Economic Value Changes
Recognized on the Balance Sheet and
Income Statement When Realized
Approach 3: Economic Value Changes
Recognized on the Balance Sheet and the
Income Statement When They Occur
Approach 2: Economic Value Changes
Recognized on the Balance Sheet When
They Occur but Recognized on the Income
Statement When Realized
6. Asset and Liability Valuation and
Income Recognition
Income Taxes
Overview of Financial Reporting of
Income Taxes
Measuring Income Tax Expense: A Bit
More to the Story (to Be Technically
Correct)
Reporting Income Taxes in the Financial
Statements
Framework for Analyzing the Effects of
Transactions on the Financial
Statements
Overview of the Analytical
Framework
Summary of the Analytical
Framework
7. Income Flows versus Cash Flows:
Understanding the Statement of Cash
Flows
Understanding the Relations among Net
Income,Balance Sheets, and Cash Flows
The Relations among Cash Flows from
Operating, Investing, and Financing Activities
The Relation between Cash Balances and Net
Cash Flows
The Operating Section of the Statement of
Cash Flows
The Relation between Net Income and Cash
Flow from Operations
Aside: Earnings before Interest, Taxes,
Depreciation and Amortization (EBITDA)
Preparing the Statement of Cash Flows
Algebraic Formulation
Classifying Changes in Balance Sheet
Accounts
Illustration of the Preparation Procedure
Using the Statement of Cash Flows to
Assess Earnings Quality
8. Profitability Analysis
Overview of Profitability Analysis
Earnings Per Share (EPS)
Calculating EPS
Criticisms of EPS
Common-Size Analysis
Percentage Change Analysis
Alternative Definitions of Profits
Comprehensive Income
Operating Income, EBIT, EBITDA,
and Other Profit Measures
Segment Profitability
Pro Forma, Adjusted, or Street
Earnings
Rate of Return on Assets (ROA)
Two Comments on the
Calculation of ROA
Disaggregating ROA
Economic and Strategic
Factors in the Interpretation
of ROA
Analyzing the Profit Margin
for ROA
Analyzing Total Assets
Turnover
Supplementing ROA in
Profitability Analysis
Rate of Return on Common
Shareholders’ Equity (ROCE)
Benchmarks for ROCE
Relating ROA to ROCE
Disaggregating ROCE
Interpreting Financial
Statement Ratios
Comparisons with Earlier
Periods
Comparisons with Other
Firms
9. Risk Analysis
Analyzing Short-Term Liquidity
Risk
Current Ratio
Quick Ratio
Operating Cash Flow to
Current Liabilities Ratio
Working Capital Turnover
Ratios
Revenues to Cash Ratio
Days Revenues Held in
Cash
Summary of Short-Term
Liquidity Risk
Disclosures Regarding Risk and Risk
Management
Firm-Specific Risks
Commodity Prices
Financial Statement Analysis of Risk
Analyzing Financial Flexibility: Alternative
Approaches to Disaggregate ROCE
Summary of Financial Flexibility
Analyzing Long-Term Solvency Risk
Debt Ratios
Interest Coverage Ratios
Operating Cash Flow to Total
Liabilities Ratio
Summary of Long-Term Solvency Risk
Analyzing Credit Risk
Circumstances Leading to
Need for the Loan
Credit History
Cash Flows
Collateral
Capacity for Debt
Contingencies
Character of Management
Communication
Conditions or Covenants
Summary of Credit Risk
Analysis
10. Risk Analysis
Market Equity Beta Risk
Financial Reporting Manipulation Risk
Motivations for Earnings Manipulation
Empirical Research on Earnings Manipulation
Application of Beneish’s Model to a company
Summary of Earnings Manipulation Risk
11. Financing Activities
Equity Financing
Investments by Shareholders:
Common Equity Issuance
Distributions to Shareholders:
Dividends
Distributions to Shareholders: Share
Repurchases
Equity Issued as Compensation:
Stock Options
Fair Value Method and Required
Disclosures
Net Income, Retained Earnings,
Accumulated Other
Comprehensive Income, and
Reserves
Summary and Interpretation of
Equity
Debt Financing
Principles of Liability
Recognition
Principles of Liability Valuation
Application of Criteria for
Liability Recognition
Contingent Obligations
Financing with Long-Term
Debt
Financial Reporting of Long-
Term Debt
Measuring Fair Value
Reducing Debt
Troubled Debt
Additional Issues in Liability
Recognition and Debt Financing
Hybrid Securities
Off-Balance-Sheet Financing
Arrangements
Leases
Operating Lease Method
Capital Lease Method
Choosing the Accounting
Method
Converting Operating Leases
to Capital Leases
Impact of Accounting for
Operating Leases as Capital
Leases
12. Investing Activities
Investments in Long-Lived Operating Assets
Are the Acquisition Costs “Assets”?
What Choices Are Managers Making to
Allocate Acquisition Costs to the Periods
Benefited?
What Is the Relationship between the
Book Values and Market Values of Long-
Lived Assets?
When Will the Long-Lived Assets Be
Replaced?
Investments in Securities
Percentage of Ownership
Minority, Passive Investments
Minority, Active Investments
Majority, Active Investments
Consolidation of Unconsolidated Subsidiaries
and Affiliates
Joint Ventures: Proportionate Consolidation of
Unconsolidated Subsidiaries and Affiliates
13. Operating Activities
Accomplishments (Revenue Recognition)
Criteria for Revenue Recognition
Application of Revenue Recognition Criteria
Revenue Recognition at the Time of Sale
(Delivery)
Delaying Revenue Recognition When
Substantial Performance Remains
Income Recognition under Long-Term
Contracts
Revenue Recognition When Cash
Collectability Is Uncertain
Investment in Working Capital: Accounts
Receivable and Deferred Revenues
Efforts (Expense Recognition)
Criteria for Expense Recognition
Cost of Sales
Reporting Changes in the Fair Market
Value of Inventory
Accounting Quality: Cost of Sales and
Inventory
Investment in Working Capital: Inventory
and Accounts Payable
SG&A (Selling, General, and
Administrative) Costs
Operating Profit
14. Accounting Quality
Accounting Quality
High Quality Reflects Economic Information Content
High Quality Leads to Earnings Persistence over Time
Specific Events and Conditions That Affect Earnings Quality
Discontinued Operations
Extraordinary Gains and Losses
Changes in Accounting Principles
Other Comprehensive Income Items
Impairment Losses on Long-Lived Assets
Restructuring and Other Charges
Changes in Estimates
Gains and Losses from Peripheral Activities
Summary of Accounting Data Adjustments
Restated Financial Statement Data
Accounting Classification Differences
Financial Reporting Worldwide
Earnings Management
Incentives to Practice Earnings
Management
Disincentives to Practice Earnings
Management
Boundaries of Earnings Management
15. Training Desktop
Date : see at the website “futurum corfinan” (3-day training)
Venue : Hotel at Jakarta Pusat
Note :
Presentation slides will be distributed in softcopy
Minimum participants = 10 persons
After the training, participants are allowed to discuss about the
training materials via email in the website
Contact email : futurumcorfinan@gmail.com
Visit Website and Training Testimonials : google “futurum corfinan”