Table of Contents
Chapter
1 Objectives of Financial Statement Analysis and Financial Reporting
The
Focus of Financial Statement Analysis
Assessment
of Past Performance and Current Position
Assessment
of Future Potential and Related Risk
Objectives
of Financial Reporting
Qualitative
Characteristics of Accounting Information
Chapter
2 Accounting Assumptions, Principles, Procedures and Policies
Accounting
Procedures and Policies
Other
Accounting Considerations
Chapter
3 Understanding Financial Statements
What
and Why of Financial Statements.
Consolidated
Financial Statements
Other
Sections of the Annual Report
Notes
to the Financial Statements (Footnotes)
Management's
Discussion and Analysis (MD&A)
Chapter
4 An Overview of Financial Statement Analysis
Comparative
Financial Statements
Chapter
5 Analysis of Liquidity and Activity
Interrelationship
of Liquidity and Activity to Earnings
Chapter
6 Analysis of Solvency and Capital Structure
Solvency
(Leverage and Debt Service)
Chapter
7 Profitability Analysis
Chapter
8 Market Strength and Overall Evaluation
An
Overall Evaluation – Summary of Financial Ratios
Chapter
9 Analysis of Cash Flows
Preparing
and Analyzing the Statement of Cash Flows
Trend
Analysis and Industry Comparison
Cash
Flow Coverage (Adequacy) Ratios.
Cash
Flow Performance Measures
Chapter
10 Interim Statements and Segment
Analysis
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