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Leverage Ratios in Financial Analysis
Simko, Paul J.Nota técnica DARDEN-C-2291-EContabilidad y controlThis note introduces multiple concepts of leverage from an accounting context, specifically as they relate to balance sheets and income statements. Both operating- and financial-leverage ratios and their relation to changes in widely accepted profitability measures are reviewed.Desde 8,20 €
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The United States of America: An Annual Report Compilation, 2022
Simko, Paul J.; Smith, Richard P.Nota técnica DARDEN-C-2461-EContabilidad y controlThis technical note provides a compiled 2022 annual report for the United States of America, consolidated for the public and private sectors. It includes financial statements, accompanying notes, discussion and analysis, and a summary of risk factors. An introductory section specifies the report’s overarching purpose, as well as describing the role of accounting more generally for any defined entity. This annual report is designed to enable acces...Desde 8,20 €
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The Conceptual Framework Underlying the Preparation of the Statement of Cash Flow
Simko, Paul J.; Lynch, Luann J.Nota técnica DARDEN-C-2250-EContabilidad y controlThe objective of the statement of cash flow is to facilitate an understanding of the financial consequences of business activities by providing detail pertaining to the sources and uses of a company’s cash. While the income statement and balance sheet are based on accrual accounting, the statement of cash flow is intended to represent the cash-flow consequences of business activities. Most of the challenge with preparing and ultimately understand...Desde 8,20 €
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The United States of America: An Annual Report Compilation, 2021
Simko, Paul J.; Smith, Richard P.Nota técnica DARDEN-C-2455-EContabilidad y controlThis technical note provides a compiled 2021 annual report for the United States of America, consolidated for the public and private sectors. It includes financial statements, accompanying notes, discussion and analysis, and a summary of risk factors. An introductory section specifies the report’s overarching purpose, as well as describing the role of accounting more generally for any defined entity. This annual report is designed to enable acces...Desde 8,20 €
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An Overview of Financial Statement Analysis: The Mechanics
Allen, Brandt R.; Simko, Paul J.Nota técnica DARDEN-C-2255-EContabilidad y controlOn September 20, 2000, Jonathan Weill, a Wall Street Journal reporter in Dallas, Texas, published a piece questioning the profitability and accounting of Enron Corporation. He based his article on a study of Enron’s financial statements and conversations with staff at the Financial Accounting Standards’ Board (FASB), accounting professors, financial analysts, and others. “It took me a while to figure out everything I needed to… It probably took a...Desde 8,20 €
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The United States of America: An Annual Report Compilation, 2020
Simko, Paul J.; Smith, Richard P.Nota técnica DARDEN-C-2452-EContabilidad y controlThis technical note provides a compiled 2020 annual report for the United States of America, consolidated for the public and private sectors. It includes financial statements, accompanying notes, discussion and analysis, and a summary of risk factors. AnDesde 8,20 €
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An Overview of Patent Quality: Assessment Valuation and Financial Reporting Implications
Bruner, Robert F.; Frank, Mary Margaret; Simko, Paul J.; Martin, DavidNota técnica DARDEN-F-1539-EFinanzasA significant fraction of corporate market values derive from intellectual property. It is vital for the practicing manager to appreciate the risks and uncertainties surrounding intellectual property. This note focuses specifically on patent positions, arguing that these deserve special scrutiny because of an emerging crisis within and among governments, corporations, and inventors. The objective of this note is to introduce the reader to patent ...Desde 8,20 €