Closing process 2 30 analyzing global reports 2 31

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Closing Process 2-30 Analyzing Global Reports 2-31 Module-End Review 2-32 Appendix 2A: Additional Information Sources 2-32 Form 10-K 2-32 Form 8-K 2-33 Analyst Reports 2-33 Credit Services 2-34 Data Services 2-34 Guidance Answers ... Analysis Decision 2-34 Discussion Questions 2-35 Mini Exercises 2-35 Exercises 2-36 Problems 2-41 IFRS Applications 2-45 Discussion Points 2-47 Solutions to Review Problems 2-49 Module 3 Profitability Analysis and Interpretation 3-2 Return on Equity (ROE) 3-4 Operating Return (RNOA) 3-5 Operating Items in the Income Statement -NOPAT 3-5 Mid-Module Review 1 3-8 Operating Items in the Balance Sheet -NOA 3-8 RNOA Disaggregation into Margin and Turnover 3-12 Net Operating Profit Margin 3-12 Net Operating Asset Turnover 3-12 Trade-Off between Margin and Turnover 3-13 Mid-Module Review 2 3-15 Further RNOA Disaggregation 3-16 Nonoperating Return 3-17 Financial Leverage Across Industries 3-18 Limitations of Ratio Analysis 3-19 Analyzing Global Reports 3-20 Module-End Review 3-21 Appendix 3A: Nonoperating Return Component of ROE 3-21 Nonoperating Return Framework 3-21 Nonoperating Return-With Debt Financing, but Without Nonoperating Assets 3-22 Nonoperating Return-Without Debt Financing, but With Nonoperating Assets 3-22 Nonoperating Return-With Debt Financlnq and Nonoperating Assets 3-23 Derivation of Nonoperating Return Formula 3-25 Special Topics 3-25 Appendix 3B: DuPont Disaggregation Analysis 3-26 Basic DuPont Model 3-27 Return on Assets 3-27 Productivity 3-28 Financial Leverage 3-28 ROA Adjustment in the Basic DuPont Model 3-28 Illustration of DuPont Disaggregation 3-29 Guidance Answers ... Analysis Decision 3-29 Discussion Questions 3-29 Mini Exercises 3-30 Exercises 3-34 Problems 3-37 IFRS Applications 3-46 Discussion Points 3-49 Solutions to Review Problems 3-49 Module 4 Credit Risk Analysis and Interpretation 4-2 Demand for and Supply of Credit 4-3 Demand for Credit 4-3 Supply of Credit 4-5 Mid-Module Review 1 4-7 Credit Risk Analysis Process 4-7 Analyzing Credit Risk 4-8 Chance of Default 4-9 Mid-Module Review 2 4-18 Loss Given Default 4-20 Credit Ratings 4-22 Why Companies Care About Their Credit Rating 4-23 How Credit Ratings Are Determined 4-25 Predicting Bankruptcy Risk 4-28 Altman Z-Score 4-28 Application of Z-Score 4-28 Bankruptcy Prediction Errors 4-29 Module-End Review 4-30 Appendix 4: Credit Risk Analysis at Two Major NRSROs 4-30 Guidance Answers ... Analysis Decision 4-33 Discussion Questions 4-34
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ini Exercises 4-34 Exercises 4-35 Problems 4-39 iscussion Points 4-45 Solutions to Review Problems 4-45 Module 5 Revenue Recognition and Operating Income 5-2 Operating Income Components 5-4 Revenue and its Recognition 5-5 Research and Development (R&D) Expenses 5-13 Restructuring Expenses and Incentives 5-16 id-Module Review 1 5-19 Income Tax Expenses and Allowances 5-19 -Module Review 2 5-26 Foreign Currency Translation Effects 5-27 Operating Components Below- The-Line 5-28 Extraordinary Items 5-28 Earnings Per Share and its Analysis 5-29 ccounting Quality 5-31 Assessing and Remediating Accounting Quality 5-33
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