• Q : Potential implications of the auditor responsibility....
    Finance Basics :

    An auditor does not prepare financial statements but instead samples and investigates data to render a professional opinion on whether the statements are "fairly presented." List the potential impl

  • Q : Find before-tax cash flow and before-tax equity reversion....
    Finance Basics :

    Calculate the before-tax cash flow (BTCF) for each of the four years. Calculate the before-tax equity reversion (BTER) from the sale of the property. Calculate the levered net present value of this in

  • Q : Deferring and amortizing actuarial gains....
    Finance Basics :

    Describe the "corridor method" for deferring and amortizing actuarial gains and losses and return on plan assets. What is the rationale for using this method?

  • Q : Define off-balance-sheet financing....
    Finance Basics :

    Define off-balance-sheet financing and provide three examples.

  • Q : Define the term big bath....
    Finance Basics :

    Define the term big bath. Explain when a manager would consider "taking a big bath" and how analysis of current financial position and future profitability might be adjusted if one suspects that a c

  • Q : Economic income measures change....
    Finance Basics :

    Economic income measures change in value while permanent income is proportional to value itself. Explain this statement.

  • Q : Attractiveness of debt securities....
    Finance Basics :

    Both convertibility and warrants attached to debt aim at increasing the attractiveness of debt securities and lowering their interest cost. Describe how the costs of these two features affect incom

  • Q : Calculate the loan balance at the end of years....
    Finance Basics :

    Calculate the loan balance at the end of years 1, 2, 3, and 4. (Note: the unpaid mortgage balance at any time is equal to the present value of the remaining payments, discounted at the contract

  • Q : Analogy of accrual accounting....
    Finance Basics :

    Critique the analogy of accrual accounting to "nail soup."

  • Q : Question-accrual accounting....
    Finance Basics :

    Do you agree or disagree with this statement? Explain. How does accrual accounting provide superior information to cash flows? What are the imperfections of accrual accounting? Is it possible for accr

  • Q : Find net operating income for each of the four years....
    Finance Basics :

    Calculate the net present value of this investment, assuming no mortgage debt. Should you purchase? Why? Calculate the internal rate of return of this investment, assuming no debt. Should you purchase

  • Q : Earnings quality-relative performance of american express....
    Finance Basics :

    Evaluate and comment on both (a)the earnings quality and (b)the relative performance of American Express in the most recent quarter relative to the same quarter of the prior fiscal year.

  • Q : Accounting for stock-based options....
    Finance Basics :

    The FASB in SFAS No. 123, "Accounting for Stock-Based Options," encourages (but does not require) companies to recognize compensation expense based on the fair value of stock options awarded to thei

  • Q : What was the firm-s operating cash flow during given year....
    Finance Basics :

    The firm's net capital spending for 2014 was $1,030,000, and the firm reduced its net working capital investment by $132,000. What was the firm's operating cash flow during 2014?

  • Q : Question regarding the earnings strategy....
    Finance Basics :

    Describe how Emerson"s earnings strategy is applied in good years and bad. Identify years where Emerson likely built hidden reserves and the years it probably drew upon hidden reserves.

  • Q : Find first year of operations overall cap rate of return....
    Finance Basics :

    Calculate, for the first year of operations, the: (1) overall (cap) rate of return, (2) equity dividend rate, (3) gross income multiplier, (4) debt coverage ratio.

  • Q : Role of the accountant in financial reporting....
    Finance Basics :

    Discuss this observer"s misgivings on the role of the accountant in financial reporting. Discuss what type of omitted information the business observer is referring to.

  • Q : Skeptics and proponents of new paradigm....
    Finance Basics :

    Assess and critique the positions of both the skeptics and proponents of this new paradigm.

  • Q : Discussion of corporate income....
    Finance Basics :

    In a discussion of corporate income, a user of financial statements alleges that "One of the real problems with income is that you never really know what it is. The only way you can find out is to l

  • Q : Operating leases and assets leased under capital leases....
    Finance Basics :

    Discuss how the lessee reflects the cost of leased equipment in the income statement for (a) assets leased under operating leases and (b) assets leased under capital leases.

  • Q : Balance-sheet financing methods....
    Finance Basics :

    Companies use various financing methods to avoid reporting debt on the balance sheet. Identify and describe some of these off-balance-sheet financing methods.

  • Q : Evaluate a company liabilities....
    Finance Basics :

    Explain how analysis of financial statements is used to evaluate a company"s liabilities, both existing and contingent.

  • Q : What is the net present value of the investment....
    Finance Basics :

    What is the net present value of this investment, assuming a 12 percent required rate of return on levered cash flows? What is the levered internal rate of return?

  • Q : What is the irr on the project....
    Finance Basics :

    What is the IRR on the project? If the required going-in levered rate of return on the project is 10 percent, should the project be undertaken?

  • Q : Determining statement of financial position....
    Finance Basics :

    Companies that follow IFRS to prepare a statement of financial position generally use the following order of classification:

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