Accounting decisions - PowerPoint PPT Presentation

Chapter 13

Chapter 13. Measuring and Evaluating Financial Performance. PowerPoint Authors: Brandy Mackintosh Lindsay Heiser. Learning Objective 13-1. Describe the purpose and uses of horizontal, vertical, and ratio analyses. Horizontal, Vertical, and Ratio Analyses.

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Accounting decisions

Accounting decisions. Case: Accounting at MacCloud winery. Methodological note. We want to distinguish between Economic “facts/data” No need to discuss them Taken for granted Accounting “issues” The topic of our discussion We will follow the order of the case questions.

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Valuing Financial Institutions

Valuing Financial Institutions. Valuing Financial Institutions. Why is valuing financial institutions different? How are financial institution valued?. Why valuing financial institution is different. Complexity: Must rely on rough estimates from management’s accounting decisions

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