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 result being greater wealth creation. However, because so much estimation and
judgment is required in the accounting process, error is inevitable. Some of that error
arises from good faith mistakes on the part of managers who are trying their best to
come up with the right numbers. But a lot of that error can be deliberate. This happens
when managers deliberately bias accounting numbers upwards or downwards to
achieve certain financial reporting goals.
8. Although financial reporting under GAAP and IFRS is separate from tax reporting,
companies will often choose financial reporting practices to support a controversial tax
position. For example, it may be difficult to defend a position that leads to lower income
than the tax authorities believe is reasonable when GAAP or IFRS lead to far higher
profits. In such cases, the biasing of accounting numbers to yield lower profits may
result in tax savings. We’ll leave the ethics of this behavior to another day. Also,
companies may bias accounting numbers to avoid the violation of restrictive covenants
in debt contracts. Such violations can be costly, because they may lead to debt getting
called in by the bank or a renegotiation of the debt on more onerous terms.
9. They are linked in many ways, but three obvious links are (1) the reconciliation of
beginning and ending cash from the balance sheet on the statement of cash flows, (2)
the net income figure on the income statement which serves to reconcile beginning and
ending retained earnings, and (3) the reconciliation between net income and cash flow
from operations.
10. The notes provide amplifying details on financial statement line items. Placing all of that
detail on the face of the statements would render them confusing and difficult to read.
So the details are reported in the notes that follow the financial statements. An example
would be financial details on operating divisions. Another example would be the
detailed breakdowns for debt, provisions and income taxes. The notes also describe the
accounting policy choices made by management, allowing the reader to better
understand the reporting assumptions that underlie the financial statements.
11. To reconcile beginning and ending balances for every account in the shareholders’
equity section of the balance sheet. In this way, the way can see the movements into
and out of those accounts.
12. Although GAAP and IFRS provide guidelines for financial reporting, many choices must
be made by management. For example, what depreciation method to use, the
estimated useful lives of depreciable assets, etc. Will we revaluate property, plant &
equipment, or continue to use acquisition cost? What will be the specific policies we
adopt regarding revenue recognition? Managers have some latitude in making these
decisions. This is what is meant by “accounting choice.” The concept is not only
important for business managers but for financial statement readers too. Different
policy choices can lead to very different outcomes on the financial statements. The
reader must be aware of these choices and determine whether the choices made by the
management of a particular firm were appropriate.
13. Earnings management is the conscious act of biasing accounting numbers to achieve
specific financial reporting results. Such acts are often driven by executive bonus plans
linked to specific accounting numbers, such as EPS or operating income, or by a desire
 to manage or finesse the company’s share price. Planned public offerings or
management buyouts can also create incentives for earnings management.

Problem 1.1

Problem 1.2

2011:

Total assets = 12,999

Noncurrent assets = 8,389
Total liabilities = 7,039
Total shareholders’ equity = 5,960
Share capital = 2,659

2010:

Total assets = 13,037

Total liabilities and shareholders ‘ equity = 13,037
Retained earnings = 1,808
Total shareholders’ equity = 4,958
Total liabilities = 8,079
Noncurrent liabilities = 5,510

2009:

Current assets = 3,763

Noncurrent assets = 7,830
Total liabilities and shareholders ‘ equity = 11,593
Share capital = 3,983
Noncurrent liabilities = 3,791
Total liabilities = 6,410

Problem 1.3

a. Unqualified, also known as a “clean” opinion.

b. True and fair means that, in the auditor’s view, the financial statements are free from
material misstatements and faithfully represent the financial performance and financial
position of the company.
 c. It means that investors and any external parties have the right to rely on the statements
and the supplemental disclosures in making decisions regarding the company. For
example, should be invest in it? Should we lend it money? Is this a good company to
work for?
d. Management has the responsibility for preparing the financial statements in a manner
that is true and fair, and for creating and maintaining a system of internal controls that
help ensure the integrity of the reported accounting numbers. Auditors have the
responsibility of rendering an opinion on whether or not the financial statements
conform with accounting guidelines, such as IFRS or U.S. GAAP.

Case 1.1

Balance Sheet

1. What was the magnitude and direction of the change to Total assets for 2010?

An increase of 27,682 (58.3%)

2. What was the magnitude and direction of the change to Total liabilities for 2010?

An increase of 11,531 (72.7%)

3. What was the magnitude and direction of the change to Total shareholders’ equity
for 2010?

An increase of 16,151 (51.1%)

4. Verify that the sum of your answers to 2. and 3. equals your answer to number 1.

27,682 = 11,531 + 16,151

5. What specific accounts explain the majority of the changes to Total Assets?

Cash and cash equivalents increased 5,998

Long-term marketable securities increased 14,863

Those two accounts explain 75% of the change.

6. Based on your own experience, think about what makes Apple a valuable
company.
Does this “asset” that you’ve imagined appear on Apple’s balance sheet? Are you
satisfied that the balance sheet accurately reflects this value? Why or why not?

Apple’s customer loyalty, and it’s ability – at least recently – to introduce

products that lead the market as opposed to following others, have made the
 company successful. While some of the outcomes are on the balance sheet (e.g., the
huge pile of cash and investments), these assets themselves are not.

From an economic perspective, most analysts would consider customer

loyalty and ability to innovate to be “assets”. However, the accountant does not
record such items on the balance sheet as assets. The subjectivity and uncertainty
involved in determining the value are too great, therefore these do not appear.

Income Statement (“Consolidated Statement of Operations”)

7. What was the magnitude and direction of the change to Net sales?

An increase of 22,320 (52.0%) in 2010, and 5,414 (14.4%) in 2009.

8. What was the magnitude and direction of the change to Net income?

An increase of 5,778 (70.2%) in 2010, and 2,116 (34.6%) in 2009.

9. Do the changes above seem consistent with the changes in Total assets you
calculated
previously?

Yes, as the success of the firm continues in terms of sales and income, the
result is the increase in the assets previously observed.

10. Based on your own experience, think about the various product lines that generate
these revenues (another word for “sales”) for Apple. Do you see the revenue from
the individual product lines on the statement? Are you satisfied that the income statement
accurately reflects these revenues? Why or why not?

While Apple is a consumer electronics company, that includes a variety of

products: phones, various computers, music and material available for download,
etc. While the revenues from all of these lines are on the income statement, they are
in a highly aggregated form: a single line of “Net sales”. This is not helpful from a
forward looking standpoint, especially if the rates of growth in the product lines
differ. That is, it would be difficult to forecast a single sales number when it is made
up of a basket of products that grow at different rates.

Statement of Cash Flows

11. What are the names of the three sub-sections that present the different sources of
cash
flow for the year?

Operating, investing, and financing.

 12. Note that Net income is the first figure used in calculating Cash generated by
operating activities. How does Net income compare to Cash generated by
operating activities?

Net income is consistently lower than cash from operations.

13. What does Apple appear to be doing with the cash that it generates from its day to
day
operations? Hint: review Investing activities.

For the most part, the company is investing the cash in securities (stocks and
bonds), rather than significantly expanding productive capacity. While the
company sells a lot of securities or lets them mature each year (roughly $46.7 billion
in 2010), it plows the cash back into these markets ($57.8 billion in 2010).

14. Does Apple appear to have significant Financing activities to report?

Not really. Cash from financing activities is 6.8% of that from operations in
2010, and 9.1% of outflows for investing. It is much smaller than these other
categories.

Case 1.2

No. While the official GAAP numbers reveal 12% growth, supplemental disclosure reveal that
a significant portion of that growth (5%, or 5/12 of the total) regarding from currency changes
and acquisitions. A more accurate reflection of growth can be seen from the table shown at
the end of the case. The growth in volume (3%) and effective net pricing (4%) represent true
growth for PepsiCo in 2007. Growth of 7% is still very good, but it’s not 12%.
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