Financial Statement Analysis of Enterprises: A Tutorial and Case Study (Second Edition): A Tutorial and Case Study

Author: Zhang Xinmin
Publisher:
Publish Date: 2004-04-01
Features: During this revision process, I have made significant adjustments to the content while preserving the essence of the original edition. The main changes are as follows: , I have incorporated the new changes in the Ministry of Finance's recently released Enterprise Accounting Standards, Enterprise Accounting System, and the new disclosure system for listed companies into relevant chapters, ensuring that this book reflects the latest developments in Enterprise Accounting Standards and Enterprise Accounting System. Second, the cases have been significantly revised. While retaining some typical cases from the previous edition, this book also provides readers with a large number of new cases, many of which are arranged at the end of relevant chapters. These cases are primarily based on publicly available information from listed companies, offering readers a convenient way to analyze real-world issues immediately after studying each chapter and the entire book. In Chapter 12 of this book, the structure of a chapter entirely composed of cases is retained, creating opportunities for readers to conduct comprehensive case analyses. Third, in terms of content, this book includes some of the author's recent research findings. For example, Chapter 10 on the quality characteristics of corporate financial statements and the comprehensive analysis methods for listed company financial statements, Chapter 7 on the use of consolidated financial statements, Chapter 8 on profit quality analysis, Chapter 6 on cash flow quality analysis, and Chapter 11 on the manipulation of corporate cash flows, either have undergone significant changes or are newly added content. Additionally, the quality analysis sections in each chapter are more comprehensive and enriched compared to the previous edition. Fourth, to facilitate readers in mastering the overall analytical methods for the quality of corporate financial statements, the previous edition's Chapter 9 has been divided into two chapters, forming this book's Chapters 9 and 10, with significant adjustments and updates in content. The main body of Chapter 10 has been entirely rewritten.