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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