Financial Statement Analysis Notes 2024 PDF

2024 Financial Statement Analysis FinTree © 2024 FinTree Education Private Ltd FinTree Financial Statement Analysis LM No. Name of Reading Page No. 1 In...

2024 Financial Statement Analysis FinTree © 2024 FinTree Education Private Ltd FinTree Financial Statement Analysis LM No. Name of Reading Page No. 1 Introduction to Financial Statement Analysis 2 Analyzing Income Statements 3 Analyzing Balance Sheets 4 Analyzing Statements of Cash Flows I 5 Analyzing Statements of Cash Flows II 6 Analysis of Inventories 7 Analysis of Long-Term Assets 8 Topics in Long-Term Liabilities and Equity 9 Analysis of Income Taxes 10 Financial Reporting Quality 11 Financial Analysis Techniques 12 Introduction to Financial Statement Modeling FinTree © 2024 FinTree Education Private Ltd Introduction to Financial Statement Analysis FinTree Fruit 1 : Roles of Financial Reporting & Financial Statement Analysis FinTree Fruit 2 : FinTree Types of Financial Statements FinTree Fruit 3 : Notes and Management Commentary FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 4 : Auditor's Reports FinTree FinTree Fruit 5: Other Sources of Information FinTree Fruit 6 : Financial Statement Analysis Framework FinTree © 2024 FinTree Education Private Ltd Introduction to Financial Statement Analysis FinTree Fruit 1 : Presentation Format of Income Statement FinTree FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 2 : Accrual Accounting FinTree FinTree © 2024 FinTree Education Private Ltd FinTree FinTree © 2024 FinTree Education Private Ltd FinTree FinTree © 2024 FinTree Education Private Ltd FinTree FinTree Fruit 3 : Expense Recognition FinTree © 2024 FinTree Education Private Ltd FinTree FinTree Fruit 4 : Non-Recurring Items FinTree © 2024 FinTree Education Private Ltd FinTree FinTree Fruit 5 : Earnings per Share FinTree © 2024 FinTree Education Private Ltd FinTree FinTree © 2024 FinTree Education Private Ltd FinTree FinTree Fruit 6 : Common-Size Analysis of the Income Statement FinTree Fruit 7: Income Statement Ratios FinTree Fruit 8: Comprehensive Income FinTree © 2024 FinTree Education Private Ltd Analyzing Balance Sheets FinTree Fruit 1 : Elements of balance sheet FinTree FinTree Fruit 2 : Uses & Limitations FinTree Fruit 3 : Alternative formats of balance sheet presentation FinTree Fruit 4 : Current & Noncurrent FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 5 : Different types of assets and liabilities FinTree FinTree © 2024 FinTree Education Private Ltd FinTree FinTree © 2024 FinTree Education Private Ltd FinTree FinTree © 2024 FinTree Education Private Ltd FinTree FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 6 : Components of shareholders’ equity FinTree FinTree Fruit 7 : Common-size balance sheet FinTree Fruit 8 : Ratios FinTree © 2024 FinTree Education Private Ltd Analyzing Statements of Cash Flows I FinTree Fruit 1 : Reporting of non-cash investing and financing activities FinTree Fruit 2 : Cash FinTree flow statement IFRS Vs. GAAP Bank overdra s Cash equivalents CFO / CFF FinTree Fruit 3 : Direct and indirect method of presenting CFO FinTree Fruit 4 : Relation of CF statement to IS and BS FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 5 : Computation of CFs using IS and BS FinTree FinTree Fruit 6 : Converting cash flow from the indirect method to direct method FinTree © 2024 FinTree Education Private Ltd Analyzing Statements of Cash Flows II FinTree Fruit 1 : Evaluating Sources and Uses of Cash FinTree FinTree Fruit 2 : Common-Size Analysis FinTree Fruit 3 : Free Cash Flow Measures FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 4 : Cash Flow Ratios FinTree FinTree © 2024 FinTree Education Private Ltd Analysis of Inventories FinTree Fruit 1 : Cost behavior FinTree FinTree Fruit 2 : Inventory Valuation FinTree Fruit 3 : Perpetual vs Periodic FinTree © 2024 FinTree Education Private Ltd FinTree FinTree Fruit 4 : Impact of inflation & deflation on financial statements FinTree © 2024 FinTree Education Private Ltd FinTree FinTree Fruit 5 : LIFO reserve & Liquidation FinTree © 2024 FinTree Education Private Ltd FinTree FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 6 : Inventory measurement FinTree FinTree Fruit 7 : Impact on ROE & ROA FinTree Fruit 8 : Inventory disclosures FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 9 : Issues faced FinTree FinTree Fruit 10 : Evaluation using inventory turnover FinTree Fruit 11 : Analysis of companies that use different inventory methods FinTree © 2024 FinTree Education Private Ltd Analysis of Long-Term Assets FinTree Fruit 1 : Capitalized vs Expensed costs FinTree FinTree Fruit 2 : Intangible assets FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 3 : Impact of capitalization on various ratios FinTree FinTree Fruit 4 : Depreciation methods FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 5 : Impact of depreciation related assumptions FinTree FinTree Fruit 6 : Amortization methods FinTree Fruit 7 : Revaluation model FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 8 : Impairement of PPE and intangible assets FinTree FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 9 : Derecognition of PPE FinTree FinTree Fruit 10 : Impact & Ratios FinTree Fruit 11 : Required disclosures FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 12 : Three useful calculations for analysts FinTree FinTree Fruit 13 : Investment PPE FinTree © 2024 FinTree Education Private Ltd Topics in Long-Term Liabilities and Equity FinTree Fruit 1 : Recognition and measurement of bonds FinTree FinTree © 2024 FinTree Education Private Ltd FinTree FinTree Fruit 2 : Derecognition of debt FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 3 : Debt Covenants FinTree FinTree Fruit 4 : Presentation and disclosures relating to debt FinTree Fruit 5 : Motivations for leasing an assets FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 6 : Defined contribution vs Defined benefit pension plan FinTree FinTree Fruit 7 : Treatment of components of pension costs FinTree © 2024 FinTree Education Private Ltd FinTree FinTree Fruit 8 : Leases impact on financial statements FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 9 : Leverage ratios FinTree FinTree © 2024 FinTree Education Private Ltd Analysis of Income Taxes FinTree Fruit 1 : Differences between Accounting Profit and Taxable Income FinTree FinTree Fruit 2 : Deferred Tax Assets and Liabilities FinTree © 2024 FinTree Education Private Ltd FinTree FinTree Fruit 3 : Impact of tax rate changes FinTree Fruit 4 : Temporary vs Permanent difference FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 5 : Valuation allowance FinTree Fruit 6 : Recognition FinTree and measurement of current and deferred tax items FinTree Fruit 7 : Disclosures FinTree Fruit 8 : Differences between IFRS and US GAAP FinTree © 2024 FinTree Education Private Ltd Financial Reporting Quality FinTree Fruit 1 : Conceptual Overview FinTree FinTree Fruit 2 : Spectrum for assessing financial reporting quality FinTree Fruit 3 : Aggressive vs Conservative accounting FinTree Fruit 4 : Motivations FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 5 : Conditions Conducive to Issuing Low-Quality Financial Reports FinTree FinTree Fruit 6 : Mechanisms That Discipline Financial Reporting Quality FinTree Fruit 7 : Presentation Choices FinTree Fruit 8 : Accounting Choices FinTree © 2024 FinTree Education Private Ltd Financial Analysis Techniques FinTree Fruit 1 : Analytical Tools and Techniques FinTree FinTree Fruit 2 : Financial Ratio Analysis FinTree © 2024 FinTree Education Private Ltd FinTree FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 3 : Evaluation of company using ratio analysis FinTree FinTree Fruit 4 : DuPont Analysis—The Decomposition of ROE FinTree Fruit 5 : Industry-Specific Financial Ratios FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 6: Segment reporting FinTree Fruit 7 : Use FinTree of ratio analysis in modeling and forecasting earnings FinTree © 2024 FinTree Education Private Ltd Introduction to Financial Statement Modeling FinTree Fruit 1 : FinTree FinTree © 2024 FinTree Education Private Ltd FinTree FinTree © 2024 FinTree Education Private Ltd FinTree FinTree Fruit 2 : FinTree © 2024 FinTree Education Private Ltd FinTree FinTree Fruit 3 : FinTree © 2024 FinTree Education Private Ltd FinTree FinTree Fruit 4 : FinTree © 2024 FinTree Education Private Ltd FinTree FinTree Fruit 5 : FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 6 : FinTree FinTree Fruit 7 : FinTree © 2024 FinTree Education Private Ltd FinTree FinTree Fruit 8 : FinTree © 2024 FinTree Education Private Ltd FinTree FinTree Fruit 9 : FinTree © 2024 FinTree Education Private Ltd FinTree FinTree © 2024 FinTree Education Private Ltd FinTree Fruit 10 : FinTree FinTree Fruit 11 : FinTree © 2024 FinTree Education Private Ltd FinTree CFA® Level I JuiceNotes 2024 © 2024 FinTree Education Pvt. Ltd., All rights reserved. Note: Juice notes will be kept updated on a monthly basis, so rest assured that you are using the latest version available on our Learning Management System. Disclaimer: CFA Institute does not endorse, promote, review, or warrant the accuracy or quality of the products or services offered by FinTree Education Pvt. Ltd. CFA Institute, CFA®, and Chartered Financial Analyst® are trademarks owned by CFA Institute. For more information related to FinTree, kindly scan the QR code. Follow Us On