Incluye referencias bibliográficas.

Preface -- About the authors -- 1. Overview of financial reporting, financial statement analysis, and valuation -- 2. Asset and liability valuation and income measurement -- 3. Income flows versus cash flows: key relationships in the dynamics of a business -- 4. Profitability analysis -- 5. Risk analysis -- 6. Quality of accounting information and adjustments to reported financial statement data -- 7. Revenue recognition and related expenses -- 8. Liability recognition and related expenses -- 9. Intercorporate entities -- 10. Forecasting financial statements -- 11. Valuation: discount rates and dividends-based approaches -- 12. Valuation: cash-flow-based approaches -- 13. Valuation: earnings-based approaches -- 14: Valuation: market-based approaches -- Appendix A: Financial statements and notes for Pepsico, Inc. and Subsidiaries -- Appendix B: Management's discussion and analysis for Pepsico, Inc. and Subsidiaries -- Appendix C: Output of FSAP for Pepsico -- Appendix D: User manual for FSAP financial analysis spreadsheets.