Financial Statement Analysis Notes 2024 PDF

Summary

These notes provide an introduction to financial statement analysis, covering topics like analyzing income statements, balance sheets, and statements of cash flows, along with further components as analysis of inventories, long-term assets, and liabilities. The notes include details of presentation formats and common analysis techniques.

Full Transcript

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

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