tailieunhanh - Issues in Financial Accounting (27)

PART III: Decision Tools. Lecture 27 Financial Statement. Learning. Learning Objectives. Objectives. 1. Discuss the need for comparative analysis 2. Identify the tools of financial statement analysis 3. Explain and apply horizontal analysis 4. Describe and apply vertical analysis 5. Identify and compute ratios used in analyzing a firm’s liquidity,. profitability, and solvency 6. Understand the concept of earning power, and how irregular items are. presented 7. Understand the concept of quality of earnings2 Financial. Financial Statement. Statement Analysis. AnalysisBasics of Earning. Ratio Power and Quality of. and Analysis Irregular Earnings. Analysis. Analysis for Balance Liquidity Discontinued sheet operations accounting. methods. Income Extraordinary. of statement items Pro Summary income. Retained Changes in. earnings accounting Improper. statement principle recognition. Comprehensiv. e Basics. Basics of. of Financial. Financial Statement. Statement Analysis. Analysis Analyzing financial statements involves: Comparison Tools of. Characteristics. Bases Analysis Liquidity Intracompany Horizontal. Profitability Industry Vertical. Solvency averages Ratio. Intercompany4 LO 1 Discuss the need for comparative analysis LO 2 Identify the tools of financial statement analysis. Horizontal. Horizontal Analysis. Analysis Horizontal analysis, also called trend analysis, is a. technique for evaluating a series of financial statement. data over a period of time. Its purpose is to determine the increase or decrease that. has taken place. Horizontal analysis is commonly applied to the balance. sheet, income statement, and statement of retained. earnings5. LO 3 Explain and apply horizontal analysis. Horizontal. Horizontal Analysis. Analysis. These changes. suggest that the. company expanded. its asset base during. 2007 and financed. this expansion. primarily by. retaining income. rather than assuming. additional long-term. deb

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• Demand model
• Elasticity of demand
• Firm production
• Perfect competition
• Gross domestic product
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