Analysis of equity carve outs 8 26 mid module review

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Analysis of Equity Carve-Outs 8-26 Mid-Module Review 4 8-27 Convertible Securities 8-27 Analyzing Global Reports 8-29 Module-End Review 8-30 Guidance Answers ... Analysis Decision 8-30 Discussion Questions 8-30 Mini Exercises 8-31 Exercises 8-34 Problems 8-39 IFRS Applications 8-46 Discussion Points 8-48 Solutions to Review Problems 8-48 Module 9 Intercorporate Entities 9-2 Analyzing Passive Investments 9-5 Acquisition and Sale 9-5 Fair Value versus Cost 9-6 Investments Marked to Market 9-6 Financial Statement Disclosures 9-8 Investments Reported at Cost 9-10 Mid-Module Review 1 9-11 Analyzing Investments with Significant Influence 9-11 Accounting for Investments with Significant Influence 9-12 Equity Method Accounting and ROE Effects 9-14 Mid-Module Review 2 9-16 Analyzing Investments with Control 9-17 Accounting for Investments with Control 9-17 Analyzing Global Reports 9-27 Module-End Review 9-28 Appendix 9A: Accounting for Derivatives 9-29 Disclosures for Derivatives 9-30 Analysis of Derivatives 9-32 Guidance Answers ... Analysis Decision 9-33 Discussion Questions 9-33 Mini Exercises 9-34 Ex~rcises 9-35 Problems 9-44
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IFRS Applications 9-49 Discussion Points 9-51 Solutions to Review Problems 9-52 Module 10 Off-Balance-Sheet Financing 10-2 Analyzing Leases 10-4 Lessee Reporting of Leases 10-4 Footnote Disclosure of Leases 10-6 Capitalization of Operating Leases 10-7 id-Module Review 10-11 Analyzing Pensions 10-12 Reporting of Defined Benefit Pension Plans 10-12 Balance Sheet Effects 10-12 Income Statement Effects 10-14 Footnote Disclosures-Components of Plan Assets and PBO 10-15 Footnote Disclosures and Future Cash Flows 10-17 Footnote Disclosures and Profit Implications 10-18 Analysis Implications 10-19 Other Post-Employment Benefits 10-20 alyzing Global Reports 10-21 ule-End Review 10-22 pendix 10A: Amortization Component of Pension Expense 10-23 pendix 10B: Special Purpose Entities (SPEs) 10-24 Applying SPEs as Financing Tools 10-25 Reporting of SPEs 10-26 Analysis Implications of SPEs 10-26 pendix 10C: Lease Capitalization Using a Calculator and Present Value Tables 10-27 Lease Capitalization Using Present Value Tables 10-28 idance Answers ... Analysis Decision 10-29 ussion Questions 10-29 i Exercises 10-30 ~ ercises 10-33 lems 10-40 Applications 10-44 ions to Review Problems 10-46 Contents xvii Module 11 Forecasting Financial Statements 11-2 Forecasting Process 11-3 Overview of Forecasting Process 11-4 All-Important Revenues Forecast 11-5 Identifying the Forecasting Steps 11-7 Morgan Stanley Research Report 11-7 Step 1: Forecasting Revenues 11-8 Factors Impacting Revenue Growth 11-9 Forecasting Revenue Growth 11-12 Step 2: Forecasting Expenses 11-16 Forecasting Operating Expenses 11-16 Forecasting Nonoperating Expenses 11-17 Forecasting Expenses for P&G 11-17 Step 3: Forecasting Assets, Liabilities and Equity 11-19 Process of Forecasting Balance Sheet Items 11-20 Forecasting Balance Sheet Items 11-22 Step 4: Adjust Forecasted Statements 11-27 Adjust Forecasted Balance Sheet 11-28 Forecasting Statement of Cash Flows 11-29 Additional Forecasting Issues 11-31 Reassessing Financial Statement
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