Introduction to Financial Statements

The Uses of Financial Analysis

Notes & Management Commentary

Audit Reports

Introduction to Financial Analysis

Financial Reporting Frameworks

Regulatory Authorities

IASB Conceptual Framework

IFRS Requirements for Financial Statements

The Components of the Income Statement

Revenue Recognition

Expense Recognition

Non-Recurring and Non-Operating Items

Earnings Per Share

Comprehensive Income

Introduction to the Balance Sheet

Current Assets

Non-Current Assets

Lliabilities

Equity

The Classification of Cash Flow Activities

Preparing the Cash Flow Statement

Cash Flow Statement Analysis

Introduction to Ratio Analysis

Common-Size Analysis

Activity Ratios

Liquidity Ratios

Profitability Ratios

Solvency Ratios

Return On Equity Decomposition and DuPont Analysis

Equity Analysis and Valuation Ratios

Credit Analysis

Graphs and Forecasting Models

Segment Reporting

Introduction to Inventory

Inventory Valuation Methods

Periodic and Perpetual Inventory Systems

LIFO Reserve and Liquidation

Inventory Method Changes

Inventory Measures and Adjustments

Evaluating Inventory Management

Accounting for Tangible Assets

Accounting for Intangible Assets

Accounting for Borrowing Costs

Depreciation and Amortization

The Revaluation of Long-Lived Assets

Impairment of Long-Lived Assets

Derecognition of Long-Lived Assets

Investment Property

Depreciation-Related Disclosures and Analysis

Introduction to Income Taxes

Deferred Tax Assets and Liabilities

Considerations in Recognizing Current and Deferred Taxes

Introduction to Bond Issuance

Accounting for Bonds Post-Issuance

Accounting for Bonds’ Redemption

Lessee Accounting

Lessor Accounting

Pension Plan Accounting

The Quality of Financial Reports and Earnings

Disciplining the Financial Reporting Quality

Earnings Management and Warning Signs

Financial Analysis and Forecasting and Their Application to Valuation

The Application of Financial Analysis to Investment Screening and Credit Analysis

Adjustments to Financial Statements