NOT IN USE - Custom ACTG 493: Accounting Cases, Research and Analysis (UIC)
by Easton, Collins
ISBN: | Copyright 2020
Instructor Requests
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| Financial Statement Analysis & Valuation, 6e (pg. 1.3-1) | |
| Module 3 Profitability Analysis and Interpretation (pg. 1.3-1) | |
| Return on Equity (ROE) (pg. 1.3-3) | |
| Review 3-1 (pg. 1.3-4) | |
| ROE Disaggregation: DuPont Analysis (pg. 1.3-4) | |
| Return on Assets (pg. 1.3-4) | |
| Financial Leverage (FL) (pg. 1.3-5) | |
| Review 3-2 (pg. 1.3-6) | |
| Return on Assets and Its Disaggregation (pg. 1.3-6) | |
| Analysis of Profitability and Productivity (pg. 1.3-7) | |
| Analysis of Profitability (pg. 1.3-8) | |
| Analysis of Productivity (pg. 1.3-9) | |
| Analysis of Financial Leverage (pg. 1.3-12) | |
| Review 3-3 (pg. 1.3-14) | |
| Balance Sheet Analysis with an Operating Focus (pg. 1.3-15) | |
| Return on Net Operating Assets (RNOA) (pg. 1.3-15) | |
| Net Operating Assets (NOA) (pg. 1.3-16) | |
| Net Nonoperating Obligations (NNO) (pg. 1.3-17) | |
| Income Statement Analysis with an Operating Focus (pg. 1.3-19) | |
| Review 3-4 (pg. 1.3-19) | |
| Operating Line Items on the Income Statement (pg. 1.3-20) | |
| Nonoperating Line Items on the Income Statement (pg. 1.3-20) | |
| Net Nonoperating Expense (NNE) (pg. 1.3-23) | |
| Review 3-5 (pg. 1.3-23) | |
| Return on Net Operating Assets (RNOA) (pg. 1.3-24) | |
| RNOA Disaggregation into Margin and Turnover (pg. 1.3-26) | |
| Review 3-6 (pg. 1.3-26) | |
| Net Operating Profit Margin (pg. 1.3-27) | |
| Net Operating Asset Turnover (pg. 1.3-27) | |
| Trade-Off between Margin and Turnover (pg. 1.3-28) | |
| Review 3-7 (pg. 1.3-30) | |
| Analyzing Global Reports (pg. 1.3-30) | |
| Appendix 3A: Operating versus Nonoperating Classification (pg. 1.3-31) | |
| Appendix 3B: Nonoperating Return Component of ROE (pg. 1.3-32) | |
| Nonoperating Return (pg. 1.3-32) | |
| Nonoperating Return- With Substantial Net Nonoperating Assets: Amazon (pg. 1.3-34) | |
| Nonoperating Return- With Noncontrolling Interest: AT&T (pg. 1.3-35) | |
| Review 3-8 (pg. 1.3-36) | |
| Appendix 3C: Vertical and Horizontal Analysis (pg. 1.3-36) | |
| Limitations of Ratio Analysis (pg. 1.3-37) | |
| Review 3-9 (pg. 1.3-39) | |
| Guidance Answer (pg. 1.3-40) | |
| Questions (pg. 1.3-40) | |
| Mini Exercises (pg. 1.3-40) | |
| Exercises (pg. 1.3-44) | |
| Problems (pg. 1.3-49) | |
| IFRS Application (pg. 1.3-56) | |
| Analysis Discussion Points (pg. 1.3-56) | |
| Ongoing Analysis Project (pg. 1.3-57) | |
| Solutions to Reviews (pg. 1.3-58) | |
| Skills for Accounting Research, 4e (pg. 2.20) | |
| Chapter 2 The FASB Codification: Introduction and Search Strategies (pg. 2.20) | |
| What is the FASB Codification? (pg. 2.22) | |
| Now [ YOU ] Try 2.1 (pg. 2.23) | |
| What Sources of Guidance Were Used to Populate the Codification? (pg. 2.23) | |
| Now [ YOU ] Try 2.2 (pg. 2.24) | |
| How is the Codification Updated? (pg. 2.24) | |
| Navigating The Codification (pg. 2.24) | |
| How is Information Organized Within the Codification? (pg. 2.25) | |
| Now [ YOU ] Try 2.3 (pg. 2.26) | |
| Areas and Topics (pg. 2.26) | |
| Now [ YOU ] Try 2.4 (pg. 2.27) | |
| Subtopics (pg. 2.28) | |
| Now [ YOU ] Try 2.5 (pg. 2.28) | |
| Sections (pg. 2.28) | |
| Now [ YOU ] Try 2.6 (pg. 2.33) | |
| Subsections and Paragraphs (pg. 2.33) | |
| Now [ YOU ] Try 2.7 (pg. 2.34) | |
| Tips for Performing Browse Searches (pg. 2.35) | |
| Join All Sections (pg. 2.35) | |
| Navigating a Subtopic, Considering All Areas of “Required Reading” (pg. 2.36) | |
| Now [ YOU ] Try 2.8 (pg. 2.38) | |
| Other Search Methods (pg. 2.39) | |
| Keyword Searches (pg. 2.39) | |
| Now [ YOU ] Try 2.9 (pg. 2.42) | |
| Now [ YOU ] Try 2.10 (pg. 2.43) | |
| Search by ASC Reference Number (pg. 2.43) | |
| Cross Reference Tab (pg. 2.44) | |
| Master Glossary (pg. 2.44) | |
| Pending Content and Effective Dates (pg. 2.45) | |
| What is “Pending Content”? (pg. 2.45) | |
| Now [ YOU ] Try 2.11 (pg. 2.45) | |
| Understanding Effective Dates (pg. 2.46) | |
| Now [ YOU ] Try 2.12 (pg. 2.46) | |
| Private Company Accounting Alternatives in the Codification (pg. 2.47) | |
| Now [ YOU ] Try 2.13 (pg. 2.47) | |
| Chapter Summary (pg. 2.47) | |
| Review Questions (pg. 2.47) | |
| Exercises (pg. 2.49) | |
| Case Study Questions (pg. 2.50) | |
| Chapter 3 The Research Process (pg. 2.54) | |
| Why Use A Research Process? (pg. 2.56) | |
| The Accounting Research Process (pg. 2.56) | |
| Pre-Step: Understand the Business (Industry) (pg. 2.57) | |
| Now [ YOU ] Try 3.1 (pg. 2.59) | |
| Step 1: Understand the Facts/Background of the Transaction (pg. 2.59) | |
| Now [ YOU ] Try 3.2 (pg. 2.60) | |
| Step 2: Define the Problem. That Is, Identify the “Researchable Question.” (pg. 2.61) | |
| Now [ YOU ] Try 3.3 (pg. 2.62) | |
| Now [ YOU ] Try 3.4 (pg. 2.62) | |
| Step 3: Stop and Think: What Accounting Treatment Will Likely Be Appropriate? (pg. 2.62) | |
| Step 4: Search Potentially Relevant Sources of Guidance, Copying Any Relevant Guidance into a Word (pg. 2.63) | |
| Now [ YOU ] Try 3.5 (pg. 2.63) | |
| Now [ YOU ] Try 3.6 (pg. 2.64) | |
| Step 5: Analyze Alternatives, Documenting Your Consideration of Each (pg. 2.65) | |
| Now [ YOU ] Try 3.7 (pg. 2.65) | |
| Step 6: Justify and Document Your Conclusion (pg. 2.67) | |
| Now [ YOU ] Try 3.8 (pg. 2.67) | |
| Judgment And Decision Making-A Brief Introduction (pg. 2.67) | |
| Common Biases (pg. 2.68) | |
| Now [ YOU ] Try 3.9 (pg. 2.69) | |
| Learn from Your Mistakes (and Successes!) (pg. 2.70) | |
| Now [ YOU ] Try 3.10 (pg. 2.70) | |
| Chapter Summary (pg. 2.70) | |
| Review Questions (pg. 2.71) | |
| Exercises (pg. 2.71) | |
| Case Study Questions (pg. 2.73) | |
| Additional References (pg. 2.75) | |
| Chapter 4 Creating Effective Documentation (pg. 2.76) | |
| Documentation Is Integral to Accounting Research (pg. 2.78) | |
| Communicating Accounting Research (pg. 2.79) | |
| Emailing the Results of Research Questions (pg. 2.79) | |
| Now [ YOU ] Try 4.1 (pg. 2.81) | |
| Drafting an Accounting Issues Memorandum (pg. 2.83) | |
| Facts (pg. 2.84) | |
| Now [ YOU ] Try 4.2 (pg. 2.85) | |
| Issue(s) (pg. 2.86) | |
| Analysis (pg. 2.86) | |
| Now [ YOU ] Try 4.3 (pg. 2.89) | |
| Now [ YOU ] Try 4.4 (pg. 2.90) | |
| Now [ YOU ] Try 4.5 (pg. 2.91) | |
| Now [ YOU ] Try 4.6 (pg. 2.92) | |
| Financial Statement and Disclosure Impacts (pg. 2.93) | |
| Reread Your Work Before Submitting (and what to look for) (pg. 2.93) | |
| Now [ YOU ] Try 4.7 (pg. 2.94) | |
| Properly Referencing Accounting Guidance (pg. 2.94) | |
| How Do I Reference a Passage from the Codification? (pg. 2.94) | |
| Now [ YOU ] Try 4.8 (pg. 2.95) | |
| Should I Ever Use Footnotes in Professional Memos? (pg. 2.95) | |
| When Should I Use Quotation Marks? (pg. 2.96) | |
| When Is It Appropriate to Alter an Excerpt from the Guidance? (pg. 2.96) | |
| When Is It Appropriate to Use Ellipses? (pg. 2.97) | |
| Style Tips for Professional Communication (pg. 2.98) | |
| Use Proper Voice in Your Memos (pg. 2.98) | |
| Keep Your Language Neutral (Avoid Strong Words) (pg. 2.98) | |
| Get the Grammar Right (pg. 2.99) | |
| Getting Feedback On Your Writing (pg. 2.100) | |
| Chapter 4 Appendix (pg. 2.101) | |
| Sample Accounting Issues Memo (pg. 2.101) | |
| Chapter Summary (pg. 2.105) | |
| Review Questions (pg. 2.105) | |
| Exercises (pg. 2.106) | |
| Case Study Questions (pg. 2.108) | |
| Chapter 5 Using Nonauthoritative Sources to Supplement Codification Research (pg. 2.110) | |
| Nonauthoritative Guidance: What Is It, And How Is It Used? (pg. 2.112) | |
| Now [ YOU ] Try 5.1 (pg. 2.113) | |
| Benefits of Nonauthoritative Guidance (pg. 2.113) | |
| Sources of Nonauthoritative Guidance (pg. 2.114) | |
| FASB’s Conceptual Framework (pg. 2.114) | |
| Now [ YOU ] Try 5.2 (pg. 2.115) | |
| Now [ YOU ] Try 5.3 (pg. 2.115) | |
| Now [ YOU ] Try 5.4 (pg. 2.116) | |
| Now [ YOU ] Try 5.5 (pg. 2.117) | |
| Accounting Standards Updates and Pre-Codification Standards (pg. 2.123) | |
| Using Nonauthoritative Sources: There’s a Right Way, and a Wrong Way (pg. 2.138) | |
| Is It Wrong to Cite Nonauthoritative Guidance Only? (pg. 2.140) | |
| What’s the Right Way to Search Nonauthoritative Guidance? (pg. 2.140) | |
| How Do I Reference Nonauthoritative Sources? (pg. 2.141) | |
| Chapter Summary (pg. 2.141) | |
| Review Questions (pg. 2.142) | |
| Exercises (pg. 2.142) | |
| Case Study Questions (pg. 2.144) | |
Peter D. Easton
Peter D. Easton is an expert in accounting and valuation and holds the Notre Dame Alumni Chair in Accountancy in the Mendoza College of Business.
Professor Easton’s expertise is widely recognized by the academic research community and by the legal community. Professor Easton frequently serves as a consultant on accounting and valuation issues in federal and state courts.
Professor Easton holds undergraduate degrees from the University of Adelaide and the University of South Australia. He holds a graduate degree from the University of New England and a PhD in Business Administration (majoring in accounting and finance) from the University of California, Berkeley.
Professor Easton’s research on corporate valuation has been published in the Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, and Journal of Business Finance and Accounting.
Professor Easton has served as an associate editor for 11 leading accounting journals and he is currently an associate editor for the Journal of Accounting Research, Journal of Business Finance and Accounting, and Journal of Accounting, Auditing, and Finance. He is an editor of the Review of Accounting Studies.
Professor Easton has held appointments at the University of Chicago, the University of California at Berkeley, Ohio State University, Macquarie University, the Australian Graduate School of Management, the University of Melbourne, Tilburg University, National University of Singapore, Seoul National University, and Nyenrode University. He is the recipient of numerous awards for excellence in teaching and in research. Professor Easton regularly teaches accounting analysis and security valuation to MBAs. In addition, Professor Easton has taught managerial accounting at the graduate level.
Shelby Collins
Shelby Collins loves accounting research. In her current consulting position, Shelby assists companies with a broad range of technical accounting matters, including implementation of the new GAAP and IFRS lease accounting standards. These current experiences continue to bring a fresh and relevant perspective to this text.
Prior to this position, Shelby taught the accounting research course at the University at Buffalo for seven years. Her career has been dedicated entirely to the field of accounting research: first at the Financial Accounting Standards Board (FASB) as a postgraduate technical assistant, then in KPMG's Accounting Advisory Services group, and then in the accounting policy and research group at Exelon Corporation in Chicago.
Shelby has seen firsthand the doors that can open for professionals who excel in research and communication. It's her hope that this book, and the exercises herein, will prepare students to shine when they encounter accounting research opportunities as professionals.
| Financial Statement Analysis & Valuation, 6e (Easton, McAnally, Sommers) | |
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Errata Last Updated: Oct 30 2023 |
Corrections to identified errors in the first printing of the text. |
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Appendix C Last Updated: Jul 13 2020 |
Appendix C: Comprehensive Case / Harley-Davidson |
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Excel Templates - Students Last Updated: Jul 12 2022 |
Excel templates for use with Module Reviews. |
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Self Study Quizzes Last Updated: Jul 24 2023 |
Brief practice quizzes containing multiple choice questions for each module. Solutions included. |
| Skills for Accounting Research, 4e - FASB Codification & eIFRS (Collins, Salzman) | |
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Errata Last Updated: Feb 28 2020 |
Corrections to identified errors in text |
