Associate Jack Hereford must analyze the earnings quality of Nuware Imports. His specific task is to assess the accounting policies of Nuware as aggressive or conservative and then recast the current earnings of the company as if it had employed the accounting policies used by its closest peer. A number of adjustments are required, including those related to inventory, receivables, fixed assets, stock options, investments, and pensions. Through this exercise, one sees the interplay of various discretionary accounting policies followed by management, how to infer the monetary impact of that discretion, and how to assess adequately the profitability of one company relative to another.

【書誌情報】

ページ数：13ページ

サイズ：A4

商品番号：HBSP-UV1757

発行日：2004/10/13

登録日：2014/4/21