Statement analysis

Evaluation of current and past financial conditions ,[object Object],[object Object],[object Object]

Reasons for Analysis ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

FSA Steps ,[object Object],[object Object],[object Object],[object Object],[object Object]

Tools for Economic Analysis ,[object Object],[object Object]

Porter’s Five Forces ,[object Object],[object Object],[object Object],[object Object],[object Object]

Economic Attributes Framework ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Strategic Analysis Framework ,[object Object],[object Object],[object Object],[object Object]

Financial Statements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Income Statement Classification ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Comprehensive Income ,[object Object],[object Object]

Other F/S Considerations ,[object Object],[object Object],[object Object]

Tools of Profit and Risk Analysis ,[object Object],[object Object],[object Object],[object Object]

Risks of Comparative Analysis ,[object Object],[object Object],[object Object],[object Object],[object Object]

Critical Financial Ratios ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Valuation ,[object Object],[object Object]

Role of FSA in Capital Markets ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Sources of Information ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Statement of Cash Flows- chapter 3 ,[object Object],[object Object],[object Object],[object Object],[object Object]

Businesses are like Fruit Trees Roots = Financing Activities Trunk & Branches = Investing Activities Fruit = Operating Activities

Net Income vs. Cash Flow Indirect Method ,[object Object],[object Object],[object Object],[object Object]

Indirect vs. Direct Method ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Profitability Analysis chapter 4 & 5 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

ROA Summary ,[object Object],[object Object],[object Object],[object Object],[object Object]

ROCE--Return on Common Shareholders’ Equity ,[object Object],[object Object],[object Object]

Disaggregated ROCE ,[object Object],[object Object],[object Object]

Risk Analysis ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Relationship to O-I-F ,[object Object],[object Object],[object Object]

S/T Liquidity ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

L/T Liquidity ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Comparative Analyses ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Industry Ratio Sources ,[object Object],[object Object]

Stickney’s Comparability Risks…in additon to WFO’s ,[object Object],[object Object],[object Object],[object Object],[object Object]

Quality of Earnings Issues- Chapter 6 ,[object Object],[object Object],[object Object],[object Object]

Sustainability Issues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Restructuring Difficulties ,[object Object],[object Object],[object Object]

Analyst’s Role ,[object Object],[object Object],[object Object]

Earnings Management ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Methods of Management ,[object Object],[object Object],[object Object]

Restated F/S ,[object Object],[object Object],[object Object],[object Object]

Global Considerations ,[object Object],[object Object],[object Object]

Chp. 6 Examples ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Chp. 6 Examples, cont. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Extended Profitability- (use for chapter 4 & 5) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Economic Aspects ,[object Object],[object Object],[object Object]

ROCE Considerations ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Extended Risk ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Credit Risk C’s ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Bankruptcy ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Multivariate Criticisms ,[object Object],[object Object],[object Object],[object Object],[object Object]

Other Issues in Bankruptcy Models ,[object Object],[object Object],[object Object],[object Object]

General Summary of Factors ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Market Risk ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Pro-forma Financials- Chapter 10 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Pro Forma Approaches Exhibit 10.1 ,[object Object],[object Object],[object Object],[object Object],[object Object]

Key Assumptions and Caveats ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Pro-forma Methodology ,[object Object]

Rev. Recognition Options Chapter 7 ,[object Object],[object Object],[object Object],[object Object],[object Object]

Earnings Management ,[object Object],[object Object]

Criteria for Recognition ,[object Object],[object Object],[object Object],[object Object]

Earnings Sustainability Risk ,[object Object],[object Object],[object Object]

L/T Contractors ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Criteria for Exp. Recognition ,[object Object],[object Object]

Rev. Recog. When Cash is Uncertain ,[object Object],[object Object]

Inventory Cost Flow Assumptions ,[object Object],[object Object],[object Object]

LIFO Liquidation ,[object Object],[object Object],[object Object]

LIFO Characteristics ,[object Object],[object Object],[object Object],[object Object],[object Object]

Other LIFO Factors ,[object Object],[object Object]

Analytical Considerations ,[object Object],[object Object],[object Object],[object Object],[object Object]

LIFO - FIFO Adj. ,[object Object],[object Object],[object Object],[object Object]

Fixed Assets--Key Issues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

F/A--Earnings Sustainability ,[object Object],[object Object],[object Object]

Intangibles--General ,[object Object],[object Object],[object Object],[object Object]

S/W Development Costs ,[object Object],[object Object],[object Object]

Goodwill ,[object Object],[object Object],[object Object]

Intangibles--Earnings Sustainability ,[object Object],[object Object],[object Object]

Liability Recognition Chapter 8 ,[object Object],[object Object],[object Object]

No Liability, If... ,[object Object],[object Object],[object Object],[object Object]

Controversial Liability Issues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Liability Valuation ,[object Object],[object Object],[object Object]

Leases ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Retirement Benefits ,[object Object],[object Object]

pensions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Key Terms ,[object Object],[object Object]

Pension Expense ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Minimum Liability ,[object Object]

Health Care Benefits ,[object Object],[object Object],[object Object],[object Object],[object Object]

Income Taxes-FASB 109 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

FASB 109-History ,[object Object],[object Object],[object Object]

Implementation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Disclosure ,[object Object],[object Object],[object Object],[object Object]

Deferred Tax Liability ,[object Object],[object Object]

Analyst’s Role ,[object Object],[object Object],[object Object],[object Object]

Reserves ,[object Object],[object Object],[object Object],[object Object]

Combination Issues Chapter 9 ,[object Object],[object Object],[object Object],[object Object]

Business Combinations ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Pooling Criteria ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Investment in Securities ,[object Object],[object Object],[object Object]

Under 20% ,[object Object],[object Object],[object Object],[object Object],[object Object]

20% to 50% ,[object Object],[object Object],[object Object],[object Object]

Over 50% ,[object Object],[object Object]

Tax Consequences ,[object Object],[object Object]

Foreign Currency Translations ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

FX-Analyst Issues ,[object Object],[object Object],[object Object]

Disaggregation of Info. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Why Value Via Cash Flow? Chapter 11 ,[object Object],[object Object]

Economists & Cash Flow ,[object Object],[object Object],[object Object]

Valuation: Cash Flow Based ,[object Object],[object Object],[object Object],[object Object]

Periodic Cash Flows ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Periodic Cash Flows, cont. ,[object Object],[object Object],[object Object]

Residual Value ,[object Object],[object Object],[object Object]

Cost of Capital ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Releveraging @ New Capital Structure ,[object Object],[object Object],[object Object]

CAPM Critique ,[object Object],[object Object],[object Object]

Valuation Techniques ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Cash Flow Evaluation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Price-Earnings Ratio Chapter 12 ,[object Object],[object Object],[object Object]

Theoretical Variances: PE ,[object Object],[object Object],[object Object],[object Object],[object Object]

Trending ,[object Object],[object Object]

PE Ratio Factors ,[object Object],[object Object],[object Object],[object Object]

PE Analysis Keys ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Price to Book Value ,[object Object],[object Object],[object Object],[object Object],[object Object]

P/BV-Theoretical Model ,[object Object]

Theoretical Variances: P/BV ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Trending: P/BV ,[object Object]

Cash Flow vs. Earnings ,[object Object],[object Object],[object Object]

Statement analysis

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Statement analysis