Corporate Financial Reporting I

Jul 26, 2013

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2. Aims and Outcomes. Aims:This lecture aims to outline the regulatory framework for financial reporting that has developed in the UK.Learning outcomesAfter the lecture and recommended reading students should be able to:Discuss generally various ways that financial reporting may be regulatedOut

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Corporate Financial Reporting I

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Equilibrating Corporate Financial Engineering and Reporting

Equilibrating Corporate Financial Engineering and Reporting. Shyam Sunder Yale University 20 th Anniversary Conference on Financial Economics and Accounting, Rutgers University November 14, 2009. An Overview. Let us look at accounting and finance from a social science perspective

417 views • 25 slides

Corporate Financial Reporting 2

Corporate Financial Reporting 2. Financial Reporting of Leases. SIMPLE LEASE EXAMPLE.

522 views • 28 slides

CORPORATE FINANCIAL REPORTING

23 – The Cash Flow Statement. CORPORATE FINANCIAL REPORTING. THE CASH FLOW STATEMENT (FAS 95 or ASC 230). Operating activities xxxx Investing activities xxxx Financing activities xxxx Increase/decrease in cash xxxx Cash, beginning of year xxx

256 views • 13 slides

CORPORATE FINANCIAL REPORTING

10 – Liabilities: Notes , Bonds & Leases. CORPORATE FINANCIAL REPORTING. UNITED CONTINENTAL HOLDINGS, INC. CONSOLIDATED BALANCE SHEETS (In millions). At December 31, 2010 2009 Long-term debt 11,434 6,378

644 views • 47 slides

CORPORATE FINANCIAL REPORTING

8 - Reporting Working Capital. CORPORATE FINANCIAL REPORTING. W ORKING C APITAL What is it?. BALANCE SHEET ASSETS LIABILITIES & OWNERS’ EQUITY LIABILITIES CURRENT ASSETS CURRENT LIABILITIES NONCURRENT ASSETS NONCURRENT LIABILITIES

390 views • 20 slides

CORPORATE FINANCIAL REPORTING

Introduction & 15 - Financial Reporting Of Owners’ Equity. CORPORATE FINANCIAL REPORTING. S TOCKHOLDERS’ E QUITY C OMMON S TOCK. Usually considered the “real” owners of the corporation.

301 views • 9 slides

CORPORATE FINANCIAL REPORTING 2

19 - Financial Reporting Of Income Taxes. CORPORATE FINANCIAL REPORTING 2. A CCOUNTING F OR I NCOME T AXES. I. Tax loss carryback & carryforward II. Tax allocation because of differences between public reporting and tax returns:

336 views • 16 slides

CORPORATE FINANCIAL REPORTING

13 – Financial Reporting of Investments (revisited). CORPORATE FINANCIAL REPORTING. Reporting investments is a continuum based on some measure of influence over the investee: We can own: 1 share 50% 100% of shares

537 views • 33 slides

CORPORATE FINANCIAL REPORTING

Cash Flow Statement. CORPORATE FINANCIAL REPORTING. C ASH F LOW S TATEMENT. Operating activities xxxx Investing activities xxxx Financing activities xxxx Increase (decrease) in cash xxxx Cash, beginning of the year xxx Cash, end of the year xxxx.

232 views • 13 slides

CORPORATE FINANCIAL REPORTING

11 – Liabilities Revisited. CORPORATE FINANCIAL REPORTING. L IABILITIES D ISCUSSED I N C HAPTER 11. Off balance sheet financing Pensions Income taxes Retirement Obligations.

297 views • 14 slides

CORPORATE FINANCIAL REPORTING

7 – Reporting Revenue & Receivables . CORPORATE FINANCIAL REPORTING. In chapter 4, we condensed the 4 SEC criteria into two criteria: 1. The company has received a measurable asset from the customer and

250 views • 12 slides

Perspectives and Questions on Corporate Financial Reporting

Perspectives and Questions on Corporate Financial Reporting. Shyam Sunder, Yale University Accounting, Economics and Finance Seminar CNAM-Intec Paris, July 16-18, 2009. Perspectives and Questions on Corporate Financial Reporting. Accounting for markets (or from markets)?

744 views • 61 slides

CORPORATE FINANCIAL REPORTING 2

17 – Investments. CORPORATE FINANCIAL REPORTING 2. Debt investments Equity investments Preferred stock Common stock. I NVESTMENTS I N O THER C OMPANIES. PASSIVE ACCOUNTING METHOD TO USE: INVESTMENT ACTIVE INVESTMENT Fair value Equity method

492 views • 32 slides

CORPORATE FINANCIAL REPORTING

17A - Financial Reporting for Derivatives. CORPORATE FINANCIAL REPORTING. F INANCIAL R EPORTING O F D ERIVATIVES. Many business believe reporting for derivatives is the hardest thing the FASB has invented.

394 views • 8 slides

CORPORATE FINANCIAL REPORTING

CORPORATE FINANCIAL REPORTING. Chapters 2, 3 & 4. What would we look at to decide?. H OW D ID A NDETONY C ORP. D O IN S EPTEMBER?. H OW E ASY W OULD I T B E T O T RICK O UR A CCOUNTANT ?. Redundancy in financial statements Bookkeeping stuff. O THER P OINTS T O D ISCUSS.

561 views • 45 slides

The Economic Implications of Corporate Financial Reporting

Global Finance Conference 2005 27-29 June 2005, Trinity College Dublin, Ireland. The Economic Implications of Corporate Financial Reporting. Campbell R. Harvey Duke University, Durham, NC USA National Bureau of Economic Research, Cambridge, MA USA. Corporate Financial Reporting.

720 views • 45 slides

The Economic Implications of Corporate Financial Reporting

October 2004 Q-Group Fall Conference, La Quinta Resort & Club. The Economic Implications of Corporate Financial Reporting. John R. Graham Duke University, Durham, NC USA Campbell R. Harvey Duke University, Durham, NC USA National Bureau of Economic Research, Cambridge, MA USA

1.54k views • 75 slides

Financial Reporting I ACCT 321

Financial Reporting I ACCT 321. Professor David R. Campbell. CPA EXAM. Education requirements http://www.NASBA.org . PA NY, MD ……. New CPA PA Requirements Effective January 1, 2012.

376 views • 26 slides

CORPORATE FINANCIAL REPORTING

21 - Financial Reporting Of Leases. CORPORATE FINANCIAL REPORTING. S IMPLE L EASE E XAMPLE.

323 views • 18 slides

I. Financial & Management Reporting

The CFO’s Job. V. Build the Finance Team. IV. Department Culture of Delegate, Trust and Verify. III. Advance the Strategy. I. Financial & Management Reporting. II. Capital Management.

138 views • 1 slides

The Economic Implications of Corporate Financial Reporting

765 views • 75 slides

The Economic Implications of Corporate Financial Reporting

World Economic Forum Davos 2005. The Economic Implications of Corporate Financial Reporting. John R. Graham Duke University, Durham, NC USA Campbell R. Harvey Duke University, Durham, NC USA National Bureau of Economic Research, Cambridge, MA USA Shiva Rajgopal

796 views • 78 slides

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Corporate Financial Reporting I

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Presentation Transcript

Equilibrating Corporate Financial Engineering and Reporting

Corporate Financial Reporting 2

CORPORATE FINANCIAL REPORTING

CORPORATE FINANCIAL REPORTING

CORPORATE FINANCIAL REPORTING

CORPORATE FINANCIAL REPORTING

CORPORATE FINANCIAL REPORTING 2

CORPORATE FINANCIAL REPORTING

CORPORATE FINANCIAL REPORTING

CORPORATE FINANCIAL REPORTING

CORPORATE FINANCIAL REPORTING

Perspectives and Questions on Corporate Financial Reporting

CORPORATE FINANCIAL REPORTING 2

CORPORATE FINANCIAL REPORTING

CORPORATE FINANCIAL REPORTING

The Economic Implications of Corporate Financial Reporting

The Economic Implications of Corporate Financial Reporting

Financial Reporting I ACCT 321

CORPORATE FINANCIAL REPORTING

I. Financial &amp; Management Reporting

The Economic Implications of Corporate Financial Reporting

The Economic Implications of Corporate Financial Reporting

I. Financial & Management Reporting