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Table Of Contents

Generally Accepted Accounting Principles (GAAP)
Statement of Cash Flows
Which Cash Flow Measure Is Best?
Cash Flow To:Measure:Calculation:
Adjusting Cash Flow from Operations (CFO)
4. One-Time (Nonrecurring) Gains Due to Dividends Received or Trading Gains
Summary
Timing Issues
Major Category:For Example: Specific Implications:
Classification Choices
1. Operating Income Before Depreciation and Amortization (EBITDA)
2. Operating Income After Depreciation and Amortization (EBIT)
3. Income From Continuing Operations Before Taxes (Pre-Tax Earnings)
4. Income From Continuing Operations (Net Income From Continuing Operations)
5. Net Income
1. Identify Risky Revenues
Examples of "Difficult" Revenue
2. Check Against Cash Collected
3. Parse Organic Growth from Other Revenue Sources
Where is Working Capital Analysis Most Critical?
Inventory
Cash Conversion Cycle
Looking "Under the Hood" for Other Items
Depreciation
Investments
Cash Dividends and Investment Income
Goodwill
Debt is Cheaper than Equity
What Is the Optimal Capital Structure?
Examining Long-Term Liability
Funded Status = Plan Assets - Projected Benefit Obligation (PBO)
Breaking Down the Funded Status of the Plan
Pension Plans and the Balance Sheet
Cash Contributed to the Pension Is Not Pension Cost
Critical Questions
Let the Business Model Shape Your Focus Areas
Model: Selected Focus Areas:
Cash Flows Help to Determine the Quality of Earnings
Why the Cash Flows May Be Predictive
Red Flags Theme
Green Flags Theme
Final Note
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Advanced Financial Statements Analysis

Advanced Financial Statements Analysis

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Published by azizelam11

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Published by: azizelam11 on Jul 05, 2011
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