<p> <br/> <br/> </p><p>By White, Scondhi, Fried.</p><p>1.FRAMEWORK FOR F0 NANCIAL sTATEMENT ANALYSIS<br/>Introduct0n <br/>Need for Financial Statement Analysis <br/>Focus on Investment Decisions <br/>The Financial Reporting System<br/>The U.S.Financial Reporting System <br/>International Accounting Standards<br/>SEC Reporting Requirements for Foreign Registrants <br/>Principal Financial Statements<br/>Other Sources of FinancialInformation <br/>Role of the Auditor <br/>Summary<br/>2.ACCOU NTING INCOME AND ASSETS：TH E ACCRUAL CONCEPT <br/>Introduction<br/>Income，Cash Flows，and Assets：Definitions and Relationships<br/>7he Accrual Concept of Income <br/>Nonrecurring Items <br/>The Balance Sheet<br/>Statement of Stockholders’Equity <br/>Summary <br/>3.ANALYsis 0F CAsH FLOWs<br/>Statement of Cash Flows <br/>Analysis of Cash Flow Information<br/>Cash Flow Statements：An International Perspective <br/>Summary <br/>4.FOUNDATIONS OF RATIO AND FINANCIAL ANALYSIS<br/>Introduction <br/>Common.Size Statements <br/>Discussion of Ratios by Category <br/>Ratios：An Integrated Analysis<br/>Earnings per Share and Other Ratios Used in Valuation <br/>Patterns of Ratio Disclosure and Use 139<br/>Summary<br/>5.ANALYSIS OFINVENTORIEs<br/>Introducti0n <br/>Inventory and Cost of Goods Sold：Basic Relationships<br/>Comparison of Information Provided by Alternative Methods<br/>LIFO Versus FIFO：Income，Cash Flow，and Working Capital Effects <br/>Adjustment from LIFO to FIFO <br/>Adjustment of Income to Current Cost Income <br/>Financia!Ratios：LIFO Versus FIFO <br/>Declines in LIFO Reserve<br/>Initial Adoption of LIFO and Changes to and from LIFO <br/>LIFO：A Historical and Empirical Perspective <br/>International Accounting and Reporting Practices<br/>Summary and Concluding Comments<br/>6.ANALYSIS OF LONG.LIVED ASSETS：PARTI-TH E CAPITALIZATION DECISIO<br/>Introduction <br/>Acquiring the Asset：The Capitalization Decision <br/>Capitalization Versus Expensing：Conceptual Issues <br/>Capitalization Versus Expensing：General Issues <br/>Capitalization Versus Expensing：Industry Issues <br/>Analytical Adjustments for Capitalization and Expensing <br/>Summary <br/>7.ANALYSIS OF LONG-LIVED ASSETS:PART II--ANALYSIS OF DEPRECIATION AND IMPAIRMENT<br/>8.ANALYSIS OF INCOME TAXES<br/>9.ANALYSIS OF FINANCING LIABILITIES<br/>10.ANALYSIS OF INTERCORPORATE INVESTMENTS<br/>11.ANALYSIS OF BUSINESS COMBINATIONS<br/>12.ANALYSIS OF MULTINATIONAL OPERATIONS<br/>13.ANALYSIS OF FINANCIAL STATEMENTS: ASTNTHESIS </p><br/>