000			04807nam a2200433 i 4500
005			20241218095842.0
008			241202s2012 xxuad f 001 0 eng d
020			_a9781118299982
040			_cCZEST 002/OOZ/MK _aNUKAT
080			_a005.52
080			_a657.3
080			_a(07)
100	1		_aPeterson Drake, Pamela _d(1954- ). _eAutor _99634
245	1	0	_aAnalysis of financial statements / _cPamela Peterson Drake, Frank J. Fabozzi.
260			_aHoboken, New Jersey : _bJohn Wiley & Sons, Inc., _ccopyright 2012.
300			_aXIII, [3], 332 strony : _bilustracje ; _c24 cm.
336			_aTekst _btxt _2rdacontent
337			_2rdamedia _a Bez urządzenia pośredniczącego _bn
338			_2 rdacarrier _aWolumin _bnc
490	1		_aFrank J. Fabozzi Series
504			_aIndeks.
505	0		_aAnalysis of Financial Statements; Contents; Preface; About the Authors; PART One The Basics; CHAPTER 1 Introduction; WHAT IS FINANCIAL ANALYSIS?; Example: Enron; Example: AIG; WHERE DO WE FIND THE FINANCIAL INFORMATION?; WHO GETS WHAT TYPE OF INFORMATION AND WHEN?; Disclosures Required by Regulatory Authorities; Information Prepared by Government Agencies; Information Prepared by Financial Service Companies; WHAT DOES SARBANES-OXLEY MEAN TO COMPANIES AND INVESTORS?; Auditors; Corporate Responsibility; Financial Disclosures; Analysts; Accountability
505	8		_aWHAT DOES THE DODD-FRANK ACT MEAN FOR COMPANIES AND INVESTORS?SUMMARY; REVIEW; CHAPTER 2 Financial Statements; ACCOUNTING PRINCIPLES: WHAT ARE THEY?; WHAT DO THE BASIC FINANCIAL STATEMENTS TELL US?; The Balance Sheet; The Income Statement; The Statement of Cash Flows; The Statement of Stockholders' Equity; Why Bother about the Footnotes?; ACCOUNTING FLEXIBILITY; Pro Forma Financial Data; HOW DOES ACCOUNTING IN THE UNITED STATES DIFFER FROM ACCOUNTING OUTSIDE OF THE UNITED STATES?; SUMMARY; REVIEW; CHAPTER 3 The Quality of Financial Information; IT'S ALL IN THE TIMING; Accruals Management
505	8		_aRevenue and Expense RecognitionExtraordinary and Nonrecurring Items; Deferred Taxes; Goodwill Hunting; TOO MANY CHOICES?; Inventory Accounting; Depreciation; Pension Valuation Assumptions; SO WHAT'S THEIR BUSINESS?; RESTATEMENTS AND FINANCIAL ANALYSIS; TELL-TALE SIGNS; The Independent Auditor's Opinion; Other Signs; SUMMARY; REVIEW; PART Two Analysis of Financial Statements; CHAPTER 4 Financial Analysis; WHAT ARE FINANCIAL RATIOS AND HOW DO WE USE THEM?; WHAT ARE THE DIFFERENT TYPES OF FINANCIAL RATIOS?; Liquidity Analysis; Activity Ratios; Profitability Analysis; Financial Leverage
505	8		_aShareholder RatiosANALYSIS OF RETURN-ON-INVESTMENT RATIOS; Return Ratios; The DuPont System; HOW CAN WE USE COMMON-SIZE ANALYSIS TO ANALYZE FINANCIAL STATEMENTS?; INTEGRATED RATIO ANALYSIS; Company Description, Industry, and Major Factors; Financial Ratios; Profitability; Financial Leverage; Return and the DuPont Analysis; WHAT ARE THE PITFALLS AND PRATFALLS OF FINANCIAL RATIO ANALYSIS?; The Use of Accounting Data; Selecting and Interpreting Ratios; Choosing a Benchmark; Using Ratios in Forecasting; SUMMARY; REVIEW; CHAPTER 5 Equity Analysis; EARNINGS; Can Earnings Be Managed?
505	8		_aPro Forma EarningsCore Earnings; Earnings per Share; PRICE-EARNINGS RATIO; DIVIDENDS; Dividends per Share; Dividend Yield; Dividend Payout; Dividends and Stock Prices; OTHER FUNDAMENTALS; BOOK-TO-MARKET RATIO; SUMMARY; REVIEW; CHAPTER 6 Cash Flow Analysis; MEASURES OF CASH FLOW; CASH FLOWS AND THE STATEMENT OF CASH FLOWS; FREE CASH FLOW; Calculating Free Cash Flow; Net Free Cash Flow; THE USEFULNESS OF CASH FLOWS IN FINANCIAL ANALYSIS; Ratio Analysis; Patterns of Cash Flows; Cash Waterfall; Company Performance; SUMMARY; REVIEW; PART Three Applying Financial Analysis
505	8		_aCHAPTER 7 Measuring Company Performance
520			_aThe fully update Third Edition of the most trusted book on financial statement analysis Recent financial events have taught us to take a more critical look at the financial disclosures provides by companies. In the Third Edition of Analysis of Financial Statements, Pamela Peterson-Drake and Frank Fabozzi once again team up to provide a practical guide to understanding and interpreting financial statements. Written to reflect current market conditions, this reliable resource will help analysts and investors use these disclosures to assess a company's financial heal
546			_aEnglish
588			_aDescription based on print version record.
700	1		_aFabozzi, Frank J. _d(1948- ). _eAutor _99632
710	2		_97915 _aJohn Wiley & Sons.
830		4	_aThe Frank J. Fabozzi Series _99636
920			_a978-1-118-29998-2
942			_2z _cZ
998			_aANALIZA FINANSOWA
998			_aSPRAWOZDAWCZOŚĆ FINANSOWA
999			_c69744 _d69744