Tài chính doanh nghiệp - Chapter 5: Risk and returnDefining Risk and Return Using Probability Distributions to Measure Risk Attitudes Toward Risk Risk and Return in a Portfolio Context Diversification The Capital Asset Pricing Model (CAPM)
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Tài chính doanh nghiệp - Chapter 4: The valuation of long - Term securitiesLiquidation value represents the amount of money that could be realized if an asset or group of assets is sold separately from its operating organization. Going-concern value represents the amount a firm could be sold for as a continuing operating business.
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Tài chính doanh nghiệp - Chapter 3: Time value of moneyThe Interest Rate Simple Interest Compound Interest Amortizing a Loan
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Tài chính doanh nghiệp - Chapter 2: The business, tax, and financial environmentsSole Proprietorships Partnerships (general and limited) Corporations Limited liability companies
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Tài chính doanh nghiệp - Chapter 1: The role of financial managementWhat is Financial Management? The Goal of the Firm Organization of the Financial Management Function
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Tài chính doanh nghiệp - Chapter 17: Statement of cash flowsThe major sources and uses of cash—operating, investing, and financing. Why accrual net income and operating cash flows differ, and the factors that explain this difference. The difference between the direct and indirect methods of determining cash flow from operations. How to prepare a statement of cash flows from comparative balance shee...
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Tài chính doanh nghiệp - Chapter 16: Intercorporate equity investmentsHow and why an investor’s percentage ownership share determines the accounting treatment for equity investments. How fair value accounting is applied to securities held in trading and available-for-sale portfolios and how impairments are recorded. How to apply the equity method and the fair value option. What consolidated financial stateme...
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Tài chính doanh nghiệp - Chapter 15: Financial reporting for owners’ equityWhy some financing transactions—like debt repurchases—produce reported gains and losses, while others—like stock repurchases—do not. Why companies buy back their stock, and how they do it. Why some preferred stock resembles debt, and how preferred stock is reported on financial statements. How and when retained earnings limits a company’s ...
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Tài chính doanh nghiệp - Chapter 14: Pensions and postretirement benefitsThe rights and obligations in defined contribution and defined benefit plans. The features of pension plan arrangements. The components of pension expense and their relation to pension assets and pension liabilities. How GAAP smooths the volatility inherent in pension estimates and forecasts. The determinants of pension funding.
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Tài chính doanh nghiệp - Chapter 13: Income tax reportingThe different objectives underlying income determination for financial reporting (book) purposes versus tax purposes. The distinction between temporary (timing) and permanent differences, the items that cause these differences, and how each affects book income versus taxable income. The distortions created when the deferred tax effects of tem...
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