附註:Includes index.
Introduction: Money, Brains, and Enron -- Gimme 5 (Minutes) -- 5 Trillion in the Hole: Why Investors Go Bad -- Trust a Kennedy: How We Got This System -- Golden Rules -- 5 Minutes in the Life of a Company: IBM's 2000 Annual Report -- Another 5 Minutes With IBM: IBM's 2001 Annual Report -- The Financial Statement in 5 Minutes -- The Income Statement in 5 Minutes -- The Balance Sheet in 5 Minutes -- The Cash Flow Statement in 5 Minutes -- The Management Discussion and the Footnotes in 5 Minutes -- The Income Statement -- Revenue: It's Accrual, Cruel World -- Revenue Recognition: Lucent -- Revenue Recognition: Sunbeam -- Revenue Recognition: MicroStrategy -- Beat the Check: Methods of Reducing Recognition of Costs and Expenses -- The Urge to Merge: Deal-Making and the Financial Statement -- "You've Got Expenses!": AOL and Deferred Marketing Expenses -- Waste Management: Dirty Deeds Done for $1.5 Billion -- Restructuring Charges: The Big Bath That Gets You Dirty.
Deconstructing Restructuring: Sunbeam and Tyco International -- Goodwill Haunting: Writing Down the Value of Merger Assets -- Pro Forma Results: Friend and Foe -- Accounting for Stock Options -- The Balance Sheet...and Beyond -- Accounts Receivable and the Oxford Incident -- Inventory -- The Four Horsemen of the Off-Balance-Sheet Apocalypse -- Special Purpose Entities -- Off-Balance-Sheet Liabilities: Synthetic Leases and Dollar General -- Pensions -- Enron in 5 Minutes -- Cash Flow -- 5 Minutes With AOL Time Warner (Okay, Maybe 10) -- Conclusion: Fear of Financial Statements.
摘要:Gives you the ability to read the financial statements of even the most sophisticated, complex enterprises, such as IBM.
