tailieunhanh - Lecture International financial statement analysis: Chapter 5 - CFA Institute

Chapter 5 - Understanding balance sheets. This chapter describe the elements of the balance sheet: assets, liabilities, and equity; describe uses and limitations of the balance sheet in financial analysis; describe alternative formats of balance sheet presentation; distinguish between current and noncurrent assets, and current and noncurrent liabilities; | Chapter 5 Understanding Balance Sheets Presenter’s name Presenter’s title dd Month yyyy Customization notes: Hyperlinks to the annual reports of companies used in this presentation are provided at the bottom of certain pages. If the presenter saves the annual report to the same computer drive on which the PowerPoint presentation is saved, clicking the hyperlink will take the presenter to the annual report. Note also that the relevant items are bookmarked in each annual report PDF. To navigate to the bookmarked pages, select the bookmark icon once the PDF is open (2nd down on far left of screen when PDF is opened). LEARNING OUTCOMES Describe the elements of the balance sheet: assets, liabilities, and equity. Describe uses and limitations of the balance sheet in financial analysis. Describe alternative formats of balance sheet presentation. Distinguish between current and noncurrent assets, and current and noncurrent liabilities. Describe different types of assets and liabilities and the measurement bases of each. Describe the components of shareholders’ equity. Convert balance sheets to common-size balance sheets and interpret the common-size balance sheets. Calculate and interpret liquidity and solvency ratios. 1 Overview Balance sheet elements and format Accounting issues Current and noncurrent assets and liabilities Measurement bases of different assets and liabilities Components of shareholders’ equity Balance sheet analysis Liquidity and solvency Copyright © 2013 CFA Institute 2 2 balance sheet contents The balance sheet is also known as the statement of financial position or statement of financial condition. The balance sheet discloses, at a specific point in time, what an entity owns (or controls), what it owes, and what the owners’ claims are. Assets = Liabilities + Owners’ equity Copyright © 2013 CFA Institute 3 LOS. Describe the elements of the balance sheet: assets, liabilities, and equity. The balance sheet is also called the statement of financial . | Chapter 5 Understanding Balance Sheets Presenter’s name Presenter’s title dd Month yyyy Customization notes: Hyperlinks to the annual reports of companies used in this presentation are provided at the bottom of certain pages. If the presenter saves the annual report to the same computer drive on which the PowerPoint presentation is saved, clicking the hyperlink will take the presenter to the annual report. Note also that the relevant items are bookmarked in each annual report PDF. To navigate to the bookmarked pages, select the bookmark icon once the PDF is open (2nd down on far left of screen when PDF is opened). LEARNING OUTCOMES Describe the elements of the balance sheet: assets, liabilities, and equity. Describe uses and limitations of the balance sheet in financial analysis. Describe alternative formats of balance sheet presentation. Distinguish between current and noncurrent assets, and current and noncurrent liabilities. Describe different types of assets and liabilities and .

• Tài chính doanh nghiệp
• International financial statement
• Financial statement
• International financial statement analysis
• Financial statement analysis
• Financial reporting
• Balance sheets
• Financial reporting mechanics
• Financial analysis techniques
• Financial reporting quality
• Financial decisions
• Supplementary information
• Income statements
• Cash flow statements
• Inventory valuation methods
• Long lived assets
• Noncurrent liabilities
• Credit quality
• Income taxes
• Postemployment benefit plans
• Intercorporate investments
• Multinational operations
• Evaluating quality
• International trade transactions
• Financial management
• Fundamentals of financial management
• International financial management
• Financial accounting
• International financial reporting standards
• Financial reporting standards
• Stockholders’ equity
• Financial statement auditing
• Audit planning
• Internal control
• Auditing business processes
• Financial statement audit
• Financial environments
• Accounting standards
• Stock exchange
• Joint stock companies
• Vietnam’s accounting standards
• Some fundamentals
• International differences
• Financial statements
• Financial reporting issues