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04 2017年CFA一级_思维导图_FSA

Financial Reporting

Analysis R21 Financial

Statement Analysis:

An Introduction

Role of financial reporting

Role of financial statement analysis

B/S

I/S

CFS (C/F)

Other relevant information

Notes

MD&A

Proxy statements

Interim report

Earnings announcements

External sources

Auditing

Unqualified

Qualified

Adverse

Disclaimer

6

R22 Financial

Reporting Mechanics

Elements

Asset

Liabilities

Owners' equity

Revenue

Expenses

Flow of information

Journal entries

General ledger

Trial balance

Financial statement

Accrual Accounting

R23 Financial Reporting

Standards

Standard-setting bodies

Regulatory authorities

Reporting elements

IASB

FASB

R24 Understanding the I/S Format and components

Non-recurring items

Revenue

LT contract

Installment sales

Barter transactions

Gross and net reporting

Expense

EPS

Basic

Diluted

R25 Understanding the B/S Format and components

Asset Financial instruments

Liabilities

Equity

R26 Understanding the C/F

CFO

CFF

CFI

CFO

Performance ratios

Coverage ratio

FCF

FCFE

FCFF

R27 Financial Analysis

Techniques

Ratio analysis

Activity ratio

Liquidity ratio

Solvency ratio

Profitability ratio DuPont Analysis

Valuation ratios

Common-size analysis

Graphical analysis

Regression analysis

R28 Inventories

Cost flow

Specific identification

FIFO

LIFO

LIFO Reserve

LIFO liquidation

Weighted average cost

Inventory system

Perpetual

Periodic

R29 Long-lived Assets

PP&E

Capitalize R&D cost

Expense

Cost

Revaluation

DDB

Units-of-production

IFRS

U.S. GAAP

Cost

Fair value

PP&E

R30 Income Taxes

R31 Non-Current (Long

Term) Liabilities

Bond

Derecognition

Lease

Lessee

Capital

Financing

Lessor

Capital

Financing

Sales-type

Direct-financing

Pension Plan

DB

DC

R32 Financial Reporting Quality

Earnings quality

Financial reporting quality

Aggressive

Conservative

Motivation for manipulation

Warning signs

R33 Financial Statement

Analysis Applications Adjustments for comparison

Investments in securities

Inventory cost method

Off-balance-sheet financing

Differences in depreciation

Goodwill

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