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LibraryPirate
LibraryPirate
Financial Reporting,
Financial Statement Analysis,
and Valuation
A Strategic Perspective
7e
James M. Wahlen
Professor of Accounting
James R. Hodge Chair of Excellence
Kelley School of Business, Indiana University
•
S t e p h e n P. B a g i n s k i
Herbert E. Miller Professor of Accounting
J.M. Tull School of Accounting
Terry College of Business, The University of Georgia
•
M a r k T. B r a d s h a w
Associate Professor of Accounting
Carroll School of Management
Department of Accounting, Boston College
Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States
This ia an electronic version of the print textbook. Due to electronic rights
restrictions, some third party may be suppressed. Edition
review has deemed that any suppressed content does not materially
affect the over all learning experience. The publisher reserves the
right to remove the contents from this title at any time if subsequent
rights restrictions require it. For valuable information on pricing, previous
editions, changes to current editions, and alternate format, please visit
www.cengage.com/highered to search by ISBN#, author, title, or keyword
for materials in your areas of interest.
HLEN-09-1211-FM.qxd:. 6/30/10 3:21 PM Page ii
Financial Reporting, Financial
Statement Analysis, and Valuation: A
Strategic Perspective, Seventh Edition
James M. Wahlen, Stephen P. Baginski,
Mark T. Bradshaw
Vice President of Editorial, Business:
Jack W. Calhoun
Publisher: Rob Dewey
© 2011, 2007 South-Western, Cengage Learning
ALL RIGHTS RESERVED. No part of this work covered by the
copyright herein may be reproduced, transmitted, stored, or used
in any form or by any means graphic, electronic, or mechanical,
including but not limited to photocopying, recording, scanning,
digitizing, taping, web distribution, information networks, or
information storage and retrieval systems, except as permitted
under Section 107 or 108 of the 1976 United States Copyright
Act, without the prior written permission of the publisher.
Sr. Acquisitions Editor: Matthew Filimonov
Sr. Developmental Editor: Craig Avery
Editorial Assistant: Ann Mazzaro
Marketing Manager: Natalie Livingston
Marketing Coordinator: Nicole Parsons
Production Manager: Patricia Matthews Boies
For product information and technology assistance, contact us at
Cengage Learning Customer & Sales Support, 1-800-354-9706
For permission to use material from this text or product,
submit all requests online at www.cengage.com/permissions
Further permissions questions can be emailed to
permissionrequest@cengage.com
Sr. Content Project Manager: Kim Kusnerak
Media Editor: Bryan England
Frontlist Buyer, Manufacturing: Doug Wilke
Marketing Communications Manager:
Elizabeth Shipp
Production Service: Cadmus/KGL
Compositor: KnowledgeWorks Global
ExamView® is a registered trademark of eInstruction Corp.
Windows is a registered trademark of the Microsoft Corporation
used herein under license. Macintosh and Power Macintosh are
registered trademarks of Apple Computer, Inc. used herein under
license.
© 2008 Cengage Learning. All Rights Reserved.
Limited (KGL)
Sr. Art Director: Stacy Jenkins Shirley
Internal Designer: Beckmeyer Design Inc./
Itzhack Shelomi
Cover Designer: Itzhack Shelomi
Library of Congress Control Number: 2010930107
ISBN-13: 978-0-324-78941-6
ISBN-10: 0-324-78941-6
Student Edition ISBN 13: 978-0-324-78942-3
Student Edition ISBN 10: 0-324-78942-4
Cover Image: iStock Photo
Rights Acquisitions Specialist—Text:
Deanna Ettinger
South-Western Cengage Learning
5191 Natorp Boulevard
Mason, OH 45040
USA
Cengage Learning products are represented in Canada by
Nelson Education, Ltd.
For your course and learning solutions, visit www.cengage.com
Purchase any of our products at your local college store or at our
preferred online store www.CengageBrain.com
Printed in the United States of America
1 2 3 4 5 6 7 14 13 12 11 10
HLEN-09-1211-FM.qxd:. 6/30/10 3:21 PM Page iii
For our students,
with thanks for permitting us to take the journey with you
For Clyde Stickney and Paul Brown,
with thanks for allowing us the privilege to carry on their legacy
of teaching through this book
For our families, with love,
Debbie, Jessica, Jaymie, Lynn, Drew, Marie, Kim, Ben, and Lucy
nguon tai.lieu . vn
LibraryPirate
Financial Reporting,
Financial Statement Analysis,
and Valuation
A Strategic Perspective
7e
James M. Wahlen
Professor of Accounting
James R. Hodge Chair of Excellence
Kelley School of Business, Indiana University
•
S t e p h e n P. B a g i n s k i
Herbert E. Miller Professor of Accounting
J.M. Tull School of Accounting
Terry College of Business, The University of Georgia
•
M a r k T. B r a d s h a w
Associate Professor of Accounting
Carroll School of Management
Department of Accounting, Boston College
Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States
This ia an electronic version of the print textbook. Due to electronic rights
restrictions, some third party may be suppressed. Edition
review has deemed that any suppressed content does not materially
affect the over all learning experience. The publisher reserves the
right to remove the contents from this title at any time if subsequent
rights restrictions require it. For valuable information on pricing, previous
editions, changes to current editions, and alternate format, please visit
www.cengage.com/highered to search by ISBN#, author, title, or keyword
for materials in your areas of interest.
HLEN-09-1211-FM.qxd:. 6/30/10 3:21 PM Page ii
Financial Reporting, Financial
Statement Analysis, and Valuation: A
Strategic Perspective, Seventh Edition
James M. Wahlen, Stephen P. Baginski,
Mark T. Bradshaw
Vice President of Editorial, Business:
Jack W. Calhoun
Publisher: Rob Dewey
© 2011, 2007 South-Western, Cengage Learning
ALL RIGHTS RESERVED. No part of this work covered by the
copyright herein may be reproduced, transmitted, stored, or used
in any form or by any means graphic, electronic, or mechanical,
including but not limited to photocopying, recording, scanning,
digitizing, taping, web distribution, information networks, or
information storage and retrieval systems, except as permitted
under Section 107 or 108 of the 1976 United States Copyright
Act, without the prior written permission of the publisher.
Sr. Acquisitions Editor: Matthew Filimonov
Sr. Developmental Editor: Craig Avery
Editorial Assistant: Ann Mazzaro
Marketing Manager: Natalie Livingston
Marketing Coordinator: Nicole Parsons
Production Manager: Patricia Matthews Boies
For product information and technology assistance, contact us at
Cengage Learning Customer & Sales Support, 1-800-354-9706
For permission to use material from this text or product,
submit all requests online at www.cengage.com/permissions
Further permissions questions can be emailed to
permissionrequest@cengage.com
Sr. Content Project Manager: Kim Kusnerak
Media Editor: Bryan England
Frontlist Buyer, Manufacturing: Doug Wilke
Marketing Communications Manager:
Elizabeth Shipp
Production Service: Cadmus/KGL
Compositor: KnowledgeWorks Global
ExamView® is a registered trademark of eInstruction Corp.
Windows is a registered trademark of the Microsoft Corporation
used herein under license. Macintosh and Power Macintosh are
registered trademarks of Apple Computer, Inc. used herein under
license.
© 2008 Cengage Learning. All Rights Reserved.
Limited (KGL)
Sr. Art Director: Stacy Jenkins Shirley
Internal Designer: Beckmeyer Design Inc./
Itzhack Shelomi
Cover Designer: Itzhack Shelomi
Library of Congress Control Number: 2010930107
ISBN-13: 978-0-324-78941-6
ISBN-10: 0-324-78941-6
Student Edition ISBN 13: 978-0-324-78942-3
Student Edition ISBN 10: 0-324-78942-4
Cover Image: iStock Photo
Rights Acquisitions Specialist—Text:
Deanna Ettinger
South-Western Cengage Learning
5191 Natorp Boulevard
Mason, OH 45040
USA
Cengage Learning products are represented in Canada by
Nelson Education, Ltd.
For your course and learning solutions, visit www.cengage.com
Purchase any of our products at your local college store or at our
preferred online store www.CengageBrain.com
Printed in the United States of America
1 2 3 4 5 6 7 14 13 12 11 10
HLEN-09-1211-FM.qxd:. 6/30/10 3:21 PM Page iii
For our students,
with thanks for permitting us to take the journey with you
For Clyde Stickney and Paul Brown,
with thanks for allowing us the privilege to carry on their legacy
of teaching through this book
For our families, with love,
Debbie, Jessica, Jaymie, Lynn, Drew, Marie, Kim, Ben, and Lucy