Financial Statement Analysis of Enterprises – Tutorials and Cases (Second Edition)

Author: Zhang Xinmin
Publisher:
Publish Date: 2004-04-01
Features: During this revision, while preserving the essence of the original edition, I have made significant adjustments to the content. The main changes are as follows: , I 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. In addition to retaining a few typical cases from the previous edition, this book has carefully arranged a large number of new cases, with a considerable portion placed at the end of relevant chapters. These cases are mostly collected from the public information of listed companies, providing readers with convenient conditions to analyze real-world issues immediately after completing each chapter and the entire book. In Chapter 12 of this book, the structure of the entire chapter being composed of cases is retained, creating opportunities for readers to conduct comprehensive case analysis. 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 is entirely rewritten.