您好,欢迎访问三七文档
当前位置:首页 > 商业/管理/HR > 企业财务 > V1_XXXX0126_CFA一级财务框架终极版
9SS710 Financial Statement AnalysisCFA4sessionsSS8SS9sessionSS7 BasicConceptRoles of financial statement analysisFinancial Reporting and other informationThe framework of financial statement analysisThe elements of financial statementAccounting equation——calculationAccrual BasisStandardsetting Bodies and Regulatory AuthoritiesQualitative characteristics of financial statementConstraints of financial statementPrinciples for preparing financial statement stated in IAS No.1Principles for presenting financial statement stated in IAS No.1Barriers to a single coherent frameworkEffective financial reporting frameworkClick to buy NOW!PDFXCHANGEtrack.comClick to buy NOW!PDFXCHANGEtrack.com91.(B3P1314)financial statement notes(footnotes), supplementary schedules, MD&A2.(B3P14) types of audit reportsunqualified opinion, qualified opinion, adverseopinion3.(B3P15)annual financial reportingquarterly orsemiannual reports, SEC fillings, proxy statement, corporate reports and press releaseproxy statement4.(B3P15)frameworkstep345.(B3P2021)revenue6.(B3P2021)revenue7.(B3P21)accounting equationA=L + Contributed Capital + R/EB +Revenue – Expense – DIV8.(B3P23)accrual basis4unearned revenueaccrued revenueprepaid expensesaccrued expenses9.(B3P26)account processjournal entries(by date)general ledgerTaccount(by account)10.(B3P34)Standardsetting BodiesRegulatory AuthoritiesFASBUSGAAPIASBIFRS11.(B3P3637&38)financial statementqualitative characteristicsconstraints12.(B3P39)financial statementqualitative characteristicsconstraints13.(B3P40)single coherent framework barriersClick to buy NOW!PDFXCHANGEtrack.comClick to buy NOW!PDFXCHANGEtrack.com914.(B3P84)balance sheetreport formatALEaccount formatbuildings and improvementsfixtures and equipmentasset15.(B3P90)goodwillgoodwillgoodwillintangible asset16.(B3P9293)market securitiesbalance sheetAFSTSunrealized G/LSS8 F.S +RatioB/SI/SC/FRatioReport FormatMeasurement BasesMultistep formatComprehensive IncomeRevenue RecognitionDirect method formatNoncash activitiesCFOCFICFF CalculationFCFFFCFE CalculationCommonsizeActivity RatiosLiquidity RatiosSolvency RatiosPotential Growth RateDuPont SystemsEPS+handleClick to buy NOW!PDFXCHANGEtrack.comClick to buy NOW!PDFXCHANGEtrack.com917.(B3P94)EquityUS GAAPIFRSMI18.(B3P60)I/Sformatunusual or infrequentitemextraordinary itemchange in accounting principle, change inaccounting estimate, priorperiod adjustment19.(B3P49)CCPOCUSGAAPIFRS20.(B3P53)Barter transactionI/SGross and net reporting of revenue21.(B3P73)comprehensive incomeI/SOCIIFRSCI22.(B3P103)CFO1)CFOA/RA/Pinventoryadvanced from customerswagesadministrationexpenseinterest paidtax paidinvestment income receivedCFO2)CFIdebtequitytrading securities3)CFFnotes payableCFF4)interest paid/receiveddividend paid/receivedUS GAAPIFRSCF23.(B3P104)noncash activitiesseparate note or supplementary schedule to the CFstatementCandy Companysold longterm notes receivable to Amerisoft, and simultaneously bought a fixed assetfrom Amerisoft, which both assets have the same fair value24.(B3P105106)direct methodindirect methodCFOdirect methodindirect methodCFFCFIdirect methodUS GAAPIFRSdirect methodUS GAAPdirect methodfootnotesindirect methodUS GAAPindirectmethoddirect method25.(B3P107)direct methodCFO5cash collectioncash inputscash expensecash interestcash taxcash collectioncashinputs26.(B3P109)indirect methodCFOClick to buy NOW!PDFXCHANGEtrack.comClick to buy NOW!PDFXCHANGEtrack.com91)noncash itemsdepreciationamortizationdepletionamortization of bond discountamortization of bondpremium2)G/Lsale or writedown of assetsretirement of debtG/L3)NICFO27.(B3P108)direct methodCFICFI=purchase – proceedspurchaseoutflowproceedsinflow28.(B3P108)direct methodCFFCFOCFICFFOpening F/A + purchasing – occurring depreciation – disposal NBV= ending F/AGain or loss = proceeds received – disposal NBVDividend paid = Dividend declared +dividend payablesOpening R/E + Net Income – dividend declared = ending R/Edividend declared=dividend paid29.(B3P118119)free cash flow?FCFFFCFE30.(B3P119)CF31.(B3P132)commonsize income statementcommonsize balance sheetcommonsize cash flow statement32.(B3P137)currentquickcash ratioA/Pcurrent ratioCFO33.(B3P137)D/E/financial leverageinterest Coverage/interest CoverageD/E34.(B3P140)margingrossoperatingnet profitsalesROAROE35.(B3P141)activityturnoverperiodA/RsalesA/R turnoversalesA/PpurchaseA/P turnoverpurchaseinventoryCOGSinventoryturnoverCOGS36.(B3P144)activityperiodCash conversion cycle.cashconversion cycleA/RA/Pcash conversion cycle37.(B3P154) DuPont analysis38.(B3P159)g.g=ROE*RRClick to buy NOW!PDFXCHANGEtrack.comClick to buy NOW!PDFXCHANGEtrack.com939.(B3P160)business risk40.(B3P6272) basic EPSdiluted EPS1)12312)617/126306/123)1141.(B3P173)ending inventory = beginning
本文标题:V1_XXXX0126_CFA一级财务框架终极版
链接地址:https://www.777doc.com/doc-1122354 .html