The Interpretation of Financial Statements: Second Edition

Author: Steven Bragg



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Book Description
Financial statements are designed to show the performance, financial condition, and cash flows of a business. The Interpretation of Financial Statements reveals how to convert these statements into an open book that can be explored in depth, giving crucial insights to investors, lenders, and creditors. It does so by describing the structure of the financial statements, noting a number of tools for extracting information from the statements, and providing a wealth of additional insights into the reasons for the presence of or changes in certain numbers within the statements. In short, this book contains the complete set of tools for breaking down and examining a set of financial statements. [207 pages]


Table of Contents

Part I - Introduction
Chapter 1. Overview of the Financial Statements

Part II - Interpretation of the Balance Sheet
Chapter 2. Interpretation of Cash and Investments
Chapter 3. Interpretation of Receivables
Chapter 4. Interpretation of Inventory
Chapter 5. Interpretation of Fixed Assets
Chapter 6. Interpretation of Other Assets
Chapter 7. Interpretation of Current Liabilities
Chapter 8. Interpretation of Debt
Chapter 9. Interpretation of Equity 

Part III - Interpretation of the Income Statement
Chapter 10. Interpretation of Sales
Chapter 11. Interpretation of the Cost of Sales and Gross Margin
Chapter 12. Interpretation of Operating Expenses
Chapter 13. Interpretation of Other Income, Taxes, and Profits

Part IV - Interpretation of the Statement of Cash Flows
Chapter 14. Interpretation of Cash Flows

Part V - Other Financial Statement Topics
Chapter 15. Other Analysis Topics
Chapter 16. Additional Public Company Information