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内容是CFA官方指导准则,每个从业人员都要看的!

Haller, Gilbert - The Haller Theory of Stock Market Trends

The Corporate Governance of Listed Companies:A Manual for Investors

A Comprehensive Business Reporting Model
Financial Reporting for Investors
24 October 2005

相信你会喜欢!

Table of Contents
Chapter 1: Why Does Financial Reporting Matter to Investors and
Investment Professionals?
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Chapter 2: A Conceptual Framework for the Comprehensive Business
Reporting Model
A. Objective of Financial Reporting and Disclosure . . . . . . . . . . 10
B. Concepts . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . 10
C. Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
D. Specific Implications of the Conceptual Framework . . . . . . . 20
Chapter 3: The Comprehensive Business Reporting Model—
Our Proposals for Revision
A. The Comprehensive Business Reporting Model . . . .. . . . . . . 23
B. Classification: Operating, Financing, Investing. .. . . . . . . . . 24
C. Balance Sheet. . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
D. Cash Flow Statement . . . . . . . . . . . . . . . . . . . . . . . . . . 27
E. Statement of Changes in Net Assets Available to
Common Shareowners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
F. Reconciliation of Balance Sheet, Cash Flows, and
Other Changes in Net Assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
Chapter 4: Financial Statements and Disclosures
A. What Is Disclosure?. . . . . . . . . . . . . . . .. . . . . . . . . . . . 46
B. Disclosure Objectives . . . . . . . . . . . . . . . . . . . . . . . 47
C. Criteria for the Development of Effective and
Useful Disclosures . . . . . . . . . . . . . . . . . . . . . . . . . 48
D. Other Disclosure Issues . . . . . . . . . . . . . . . . . . . . . . . 60

谢谢了，还得努力挣钱！！！