国际会计学六版chapter_.ppt

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国际会计学六版chapter_

* * * * * * * * * * * * * * * International Accounting, 6/e Frederick D.S. Choi Gary K. Meek Chapter 9: International Financial Statement Analysis Choi/Meek, 6/e * Learning Objectives What is a logical approach to analyzing foreign financial statements? Why is it difficult to undertake an international business strategy analysis? What are some steps to examining foreign accounting practices? How do cross-country variations in accounting measurements, disclosure practices, and auditing standards impact one’s analysis of foreign financial statements? Choi/Meek, 6/e * How can you cope with differences in national accounting measurement practices? What does international prospective analysis entail and why is it difficult to perform in an international setting? What are some pitfalls to avoid when conducting cross-country ratio analysis? Choi/Meek, 6/e * Challenges and Opportunities(P207) Fluctuating exchange rates make it difficult to forecast a firm’s future costs and revenues when sales/purchases are invoiced in foreign currencies. National variations in measurement, disclosure, and auditing practices including national enforcement regimes add to the difficulty of achieving forecast accuracy. Choi/Meek, 6/e * National variations in pricing risk make it difficult to select an appropriate discount rate for valuation purposes. Valuation multiples such as P/E ratios also vary from country to country complicating appropriate corporate valuations. Choi/Meek, 6/e * Business Analysis Framework (P209) Business Strategy Analysis :Undertake a business strategy analysis. Accounting Analysis :Conduct an analysis of a firm’s financial reporting practices. Financial Analysis :Conduct a financial analysis using ratio and cash flow data. Prospective Analysis :Do a prospective analysis, forecasting and valuation. Choi/Meek, 6/e * International Business Strategy Analysis (P209) Strategy analysis = a qualitative understanding of a company and its competitors in relation to its e

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