Financial StatementAnalysisFinancialStatementsAPossibleFrameworkforAnalysisRatioAnalysisTrendAnalysisCommon-SizeandIndexAnalysisExamplesofExternalUsesofStatementAnalysisTradeCreditors --Focusontheliquidityofthefirm.Bondholders --Focusonthelong-termcashflowofthefirm.Shareholders--Focusontheprofitabilityandlong-termhealth...
Financial Statement Analysis Financial Statement Analysis (qǐyè) Basic financial statements 资产负债表 (Balance sheet) 损益表/利润表 (Income statement) 现金流量表 (Statement of cash flow) 报表之间的相互关系 (Relationship of statements) 第二节、 财务报告分析的具体方法 Methods of financial statement...
30.1财务报表分析概述30.1.1财务报表分析的定义及其需求逻辑财务报表分析(FinancialStatementAnalysis)是在财务报表及其相关资料的基础上,通过一定的方法和手段,审视财务报表数字之间的关系,同时对这些数字在较长时间内可能表现的趋势做出预测,从而向使用者提供更相关和全面深入的财务信息。需求逻辑:专业化信息历史信息货币数量...
Economic Income vs. Accounting Income Measures changes in Shareholders wealth. Cash flows + Present value of expected future cash flows. Based on the concept of accrual accounting Revenue recognition Expense matching Demand for Accounting Analysis Adjust for accounting distortions so financial reports bette...
The Analysis of Financial statements金 莲 花第二章 分析目的与分析方法二 分析方法比率分析法 结构分析法比较分析法 因素分析法趋势分析法 平衡分析法分析目的与分析方法一分析目的 分析目的分析目的使用人不同其分析目的也不同企业投资活动筹资活动经营活动企业的基本活动财务报表债权人投资者审计师...
Financial Statement Analysis and Security Valuation Stephen H. PenmanPrepared byPeter D. Easton and Gregory A. SommersFisher College of BusinessThe Ohio State UniversityWith contributions byStephen H. Penman – Columbia UniversityLuis Palencia – University of Navarra, IESE Business School The Analysis ...
CFA培训课程科目:FinancialStatementAnalysisReference:1.Juneweibook(2002)2.Schweserstudynotes3.CFALOS FinancialStatementAnalysis:AnintroductionRoleoffinancialreporting: Toprovideinformationaboutthefinancialposition,performanceandchangesinfinancialpositionofanentitythatisusefultoawiderangeofusers(investors,creditorsandother...
Financial statement analysis involves analyzing the firm's financial statements to extract information that can facilitate decision-making. For example, an analysis of the financial statement can reveal: • whether the firm will be able to meet its long-term debt commitment, • whether the firm...
1、CHAPTER 19,Financial Statement Analysis,2,Financial statement analysis can be used to discover mispriced securities. Financial accounting data are widely available, but Accounting earnings and economic earnings are not always the same thing!,Financial Statement Analysis,3,Income Statement: Profitabi ...
businessarrivedatthisfinancialposition.Unit1BalanceSheet ➢FORMATOFBALANCESHEET.Thebalancesheetmaybearrangedin eitheraccountformorreportform.➢Intheaccountform,theassetsarelistedontheleftsideofthepage andliabilitiesandowners’equityontherightside.Andinthereport form,theliabilitiesandowners’equitysectionsarelisted...