Index
Acceleration, future expenses
Accounting Principles Board (APB)
Accounting profits
Accounting scandals
Accrual accounting
Acquisitions. See also Mergers-and-acquisitions accounting
pro forma statements for
Adversarial nature of financial reporting:
being skeptical, importance of
contingencies, downplaying
flaws in reasoning
generally
growth expectations, maximizing
purpose of financial reporting
small profits/big baths
After-tax treatment, extraordinary item
Altman's Z-Score model
American Institute of Certified Public Accountants
Analytical applications
APB. See Accounting Principles Board (APB)
Apple Inc.
Arthur Andersen
Assets:
financial, comparability and
sales, restructuring and
write-offs
Audits. See Disclosure/audits
Balance sheet:
common form
comparability problems
generally
goodwill
instantaneous wipeout of value
losing value, old-fashioned way
market based equity figure, pros/cons
projected
true equity, elusive nature of
value problem
Balance sheet ratios:
balance sheet
current ratio
debt, management's attitude toward
debt-equity ratio
deferred taxes, capital and
equity to total assets
off-balance-sheet liabilities
quick ratio/acid test
total assets to total liabilities
total debt, constitution of
total-debt-to-total-capital ratio
working capital
Bally Total Fitness
Bankruptcy Code, Chapter 11 of
Barron's
Base, increasing
Beaver, William H.
Beneish, Messod Daniel
Berardino, Joseph P.
Bernstein, Richard
Big bath hypothesis
BJ's Wholesale Club
Blue chip corporations ...
