The analysis and use of financial statements /
Gerald I. White, Ashwinpaul C. Sondhi, Dov Fried.
- 3rd ed.
- Hoboken, N.J. : Wiley, 2003.
- xii, 767 p. : ill. ; 29 cm.
Includes bibliographical references (p. 743-753) and index.
Contents: Framework for financial statement analysis -- Accounting income and assets: the accrual concept -- Analysis of cash flows -- Foundations of ratio and financial analysis -- Empirical research: implications for financial statement analysis -- Analysis of inventories -- Analysis of long-lived assets: part I-the capitalization decision -- Analysis of long-lived assets: part II-analysis of depreciation and impairment -- Analysis of income taxes -- Analysis of financing liabilities -- Leases and off-balance-sheet debt -- Pensions and other employee benefits -- Analysis of intercorporate investments -- Analysis of business combinations -- Analysis of multinational operations -- Derivatives and hedging activities -- Analysis of financial statements: a synthesis -- Accounting-and finance-based measures of risk -- Valuation and forecasting --