Solution manual financial accounting 8th by harrison analysis issues

To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com San Jose State University Financial Statement Analysis F/S Adjustment Issues Revenue Recognition and Earnings Management Returned merchandise volume A/R aging Level of warranty expense Earnings management vs earnings fraud Inventory Cost Flows LIFOFIFO restatement Choice of cost flow assumption LIFO liquidation layers Obsolescent and/or slow-moving inventory Inventory financing Capital Assets Historical vs current value Depreciable lives and methods Maintenance and repair policies Intangibles Hidden values on the balance sheet Cost expiration periods In-process R&D and goodwill issues Intrinsic nature of recorded and unrecorded intangibles Liabilities Expense recognition Solvency and liquidity Contingencies Off balance sheet financing (leases) Hybrid securities—what is really debt? Concentration of risk Leases Operatingcapital lease conversion FASB 13 rationale for classification as capital lease Retirement Benefits Underfunding/overfunding analysis Reasonableness of assumptions Magnitude of actuarial gains and losses Income Taxes Composition of deferred liabilities and assets Composition of income tax expense Effective tax rate Use of the valuation allowance To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Equity and Comprehensive Income Earnings sustainability impact Corporate Acquisitions Method used; earnings/cash drag impact Earnings management via reserves and “hidden” assets Investments Classification Unrealized gains or losses Equity method impact on cash and income Consolidation policies Foreign Exchange Reporting Functional currency determination Currency movement risk Consistency with respect to unrealized gains and losses on translation/remeasurement Segment Reporting Shifts in source of profitable operations FX exposure Industry exposure ...To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Equity and Comprehensive Income