2024
Financial Statement Analysis
FinTree
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FinTree
Financial Statement Analysis
LM No.
Name of Reading
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
Page No.
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Introduction to Financial Statement Analysis
FinTree Fruit 1 : Roles of Financial Reporting & Financial Statement Analysis
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FinTree Fruit 2 : Types of Financial Statements
FinTree Fruit 3 : Notes and Management Commentary
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FinTree Fruit 4 : Auditor's Reports
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FinTree Fruit 5: Other Sources of Information
FinTree Fruit 6 : Financial Statement Analysis Framework
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Introduction to Financial Statement Analysis
FinTree Fruit 1 : Presentation Format of Income Statement
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FinTree Fruit 2 : Accrual Accounting
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FinTree Fruit 3 : Expense Recognition
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FinTree Fruit 4 : Non-Recurring Items
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FinTree Fruit 5 : Earnings per Share
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FinTree Fruit 6 : Common-Size Analysis of the Income Statement
FinTree Fruit 7: Income Statement Ratios
FinTree Fruit 8: Comprehensive Income
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Analyzing Balance Sheets
FinTree Fruit 1 : Elements of balance sheet
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FinTree Fruit 2 : Uses & Limitations
FinTree Fruit 3 : Alternative formats of balance sheet presentation
FinTree Fruit 4 : Current & Noncurrent
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FinTree Fruit 5 : Different types of assets and liabilities
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FinTree Fruit 6 : Components of shareholders’ equity
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FinTree Fruit 7 : Common-size balance sheet
FinTree Fruit 8 : Ratios
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Analyzing Statements of Cash Flows I
FinTree Fruit 1 : Reporting of non-cash investing and financing activities
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FinTree Fruit 2 : Cash flow statement IFRS Vs. GAAP
Bank overdra�s
Cash equivalents
FinTree Fruit 3 : Direct and indirect method of presenting CFO
FinTree Fruit 4 : Relation of CF statement to IS and BS
CFO / CFF
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FinTree Fruit 5 : Computation of CFs using IS and BS
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FinTree Fruit 6 : Converting cash flow from the indirect method to direct method
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Analyzing Statements of Cash Flows II
FinTree Fruit 1 : Evaluating Sources and Uses of Cash
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FinTree Fruit 2 : Common-Size Analysis
FinTree Fruit 3 : Free Cash Flow Measures
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FinTree Fruit 4 : Cash Flow Ratios
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Analysis of Inventories
FinTree Fruit 1 : Cost behavior
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FinTree Fruit 2 : Inventory Valuation
FinTree Fruit 3 : Perpetual vs Periodic
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FinTree Fruit 4 : Impact of inflation & deflation on financial statements
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FinTree Fruit 5 : LIFO reserve & Liquidation
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FinTree Fruit 6 : Inventory measurement
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FinTree Fruit 7 : Impact on ROE & ROA
FinTree Fruit 8 : Inventory disclosures
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FinTree Fruit 9 : Issues faced
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FinTree Fruit 10 : Evaluation using inventory turnover
FinTree Fruit 11 : Analysis of companies that use different inventory methods
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Analysis of Long-Term Assets
FinTree Fruit 1 : Capitalized vs Expensed costs
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FinTree Fruit 2 : Intangible assets
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FinTree Fruit 3 : Impact of capitalization on various ratios
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FinTree Fruit 4 : Depreciation methods
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FinTree Fruit 5 : Impact of depreciation related assumptions
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FinTree Fruit 6 : Amortization methods
FinTree Fruit 7 : Revaluation model
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FinTree Fruit 8 : Impairement of PPE and intangible assets
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FinTree Fruit 9 : Derecognition of PPE
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FinTree Fruit 10 : Impact & Ratios
FinTree Fruit 11 : Required disclosures
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FinTree Fruit 12 : Three useful calculations for analysts
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FinTree Fruit 13 : Investment PPE
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Topics in Long-Term Liabilities and Equity
FinTree Fruit 1 : Recognition and measurement of bonds
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FinTree Fruit 2 : Derecognition of debt
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FinTree Fruit 3 : Debt Covenants
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FinTree Fruit 4 : Presentation and disclosures relating to debt
FinTree Fruit 5 : Motivations for leasing an assets
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FinTree Fruit 6 : Defined contribution vs Defined benefit pension plan
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FinTree Fruit 7 : Treatment of components of pension costs
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FinTree Fruit 8 : Leases impact on financial statements
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FinTree Fruit 9 : Leverage ratios
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Analysis of Income Taxes
FinTree Fruit 1 : Differences between Accounting Profit and Taxable Income
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FinTree Fruit 2 : Deferred Tax Assets and Liabilities
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FinTree Fruit 3 : Impact of tax rate changes
FinTree Fruit 4 : Temporary vs Permanent difference
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FinTree Fruit 5 : Valuation allowance
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FinTree Fruit 6 : Recognition and measurement of current and deferred tax items
FinTree Fruit 7 : Disclosures
FinTree Fruit 8 : Differences between IFRS and US GAAP
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Financial Reporting Quality
FinTree Fruit 1 : Conceptual Overview
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FinTree Fruit 2 : Spectrum for assessing financial reporting quality
FinTree Fruit 3 : Aggressive vs Conservative accounting
FinTree Fruit 4 : Motivations
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FinTree Fruit 5 : Conditions Conducive to Issuing Low-Quality Financial Reports
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FinTree Fruit 6 : Mechanisms That Discipline Financial Reporting Quality
FinTree Fruit 7 : Presentation Choices
FinTree Fruit 8 : Accounting Choices
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Financial Analysis Techniques
FinTree Fruit 1 : Analytical Tools and Techniques
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FinTree Fruit 2 : Financial Ratio Analysis
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FinTree Fruit 3 : Evaluation of company using ratio analysis
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FinTree Fruit 4 : DuPont Analysis—The Decomposition of ROE
FinTree Fruit 5 : Industry-Specific Financial Ratios
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FinTree Fruit 6: Segment reporting
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FinTree Fruit 7 : Use of ratio analysis in modeling and forecasting earnings
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Introduction to Financial Statement Modeling
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CFA® Level I JuiceNotes 2024
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