L1 - JN - Financial Statement Analysis 2024 V1

2024
Financial Statement Analysis

FinTree © 2024 FinTree Education Private Ltd
FinTree
Financial Statement Analysis
LM No. Name of Reading Page No.
1 Introduction to Financial Statement Analysis
2 Analyzing Income Statements
3 Analyzing Balance Sheets
4 Analyzing Statements of Cash Flows I
5 Analyzing Statements of Cash Flows II
6 Analysis of Inventories
7 Analysis of Long-Term Assets
8 Topics in Long-Term Liabilities and Equity
9 Analysis of Income Taxes
10 Financial Reporting Quality
11 Financial Analysis Techniques
12 Introduction to Financial Statement Modeling
Introduction to Financial Statement Analysis

FinTree Fruit 1 : Roles of Financial Reporting & Financial Statement Analysis
FinTree Fruit 2 :
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Types of Financial Statements
FinTree Fruit 3 : Notes and Management Commentary

FinTree Fruit 4 : Auditor's Reports
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FinTree Fruit 5: Other Sources of Information
FinTree Fruit 6 : Financial Statement Analysis Framework

Introduction to Financial Statement Analysis

FinTree Fruit 1 : Presentation Format of Income Statement
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FinTree Fruit 2 : Accrual Accounting
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FinTree Fruit 3 : Expense Recognition
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FinTree Fruit 4 : Non-Recurring Items

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FinTree Fruit 5 : Earnings per Share

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FinTree Fruit 6 : Common-Size Analysis of the Income Statement
FinTree Fruit 7: Income Statement Ratios
FinTree Fruit 8: Comprehensive Income

Analyzing Balance Sheets

FinTree Fruit 1 : Elements of balance sheet
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FinTree Fruit 2 : Uses & Limitations
FinTree Fruit 3 : Alternative formats of balance sheet presentation
FinTree Fruit 4 : Current & Noncurrent

FinTree Fruit 5 : Different types of assets and liabilities
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FinTree Fruit 6 : Components of shareholders’ equity
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FinTree Fruit 7 : Common-size balance sheet
FinTree Fruit 8 : Ratios

Analyzing Statements of Cash Flows I

FinTree Fruit 1 : Reporting of non-cash investing and financing activities
FinTree Fruit 2 : Cash

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flow statement IFRS Vs. GAAP
Bank overdra�s Cash equivalents CFO / CFF
FinTree Fruit 3 : Direct and indirect method of presenting CFO
FinTree Fruit 4 : Relation of CF statement to IS and BS

FinTree Fruit 5 : Computation of CFs using IS and BS
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FinTree Fruit 6 : Converting cash flow from the indirect method to direct method
Analyzing Statements of Cash Flows II

FinTree Fruit 1 : Evaluating Sources and Uses of Cash
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FinTree Fruit 2 : Common-Size Analysis
FinTree Fruit 3 : Free Cash Flow Measures

FinTree Fruit 4 : Cash Flow Ratios
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Analysis of Inventories
FinTree Fruit 1 : Cost behavior
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FinTree Fruit 2 : Inventory Valuation
FinTree Fruit 3 : Perpetual vs Periodic

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FinTree Fruit 4 : Impact of inflation & deflation on financial statements

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FinTree Fruit 5 : LIFO reserve & Liquidation
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FinTree Fruit 6 : Inventory measurement
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FinTree Fruit 7 : Impact on ROE & ROA
FinTree Fruit 8 : Inventory disclosures

FinTree Fruit 9 : Issues faced
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FinTree Fruit 10 : Evaluation using inventory turnover
FinTree Fruit 11 : Analysis of companies that use different inventory methods

Analysis of Long-Term Assets

FinTree Fruit 1 : Capitalized vs Expensed costs
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FinTree Fruit 2 : Intangible assets

FinTree Fruit 3 : Impact of capitalization on various ratios
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FinTree Fruit 4 : Depreciation methods

FinTree Fruit 5 : Impact of depreciation related assumptions
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FinTree Fruit 6 : Amortization methods
FinTree Fruit 7 : Revaluation model

FinTree Fruit 8 : Impairement of PPE and intangible assets
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FinTree Fruit 9 : Derecognition of PPE
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FinTree Fruit 10 : Impact & Ratios
FinTree Fruit 11 : Required disclosures

FinTree Fruit 12 : Three useful calculations for analysts
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FinTree Fruit 13 : Investment PPE
Topics in Long-Term Liabilities and Equity

FinTree Fruit 1 : Recognition and measurement of bonds
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FinTree Fruit 2 : Derecognition of debt

FinTree Fruit 3 : Debt Covenants
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FinTree Fruit 4 : Presentation and disclosures relating to debt
FinTree Fruit 5 : Motivations for leasing an assets

FinTree Fruit 6 : Defined contribution vs Defined benefit pension plan
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FinTree Fruit 7 : Treatment of components of pension costs

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FinTree Fruit 8 : Leases impact on financial statements
FinTree Fruit 9 : Leverage ratios
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Analysis of Income Taxes

FinTree Fruit 1 : Differences between Accounting Profit and Taxable Income
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FinTree Fruit 2 : Deferred Tax Assets and Liabilities
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FinTree Fruit 3 : Impact of tax rate changes
FinTree Fruit 4 : Temporary vs Permanent difference

FinTree Fruit 5 : Valuation allowance
FinTree Fruit 6 : Recognition

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and measurement of current and deferred tax items
FinTree Fruit 7 : Disclosures
FinTree Fruit 8 : Differences between IFRS and US GAAP

Financial Reporting Quality

FinTree Fruit 1 : Conceptual Overview
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FinTree Fruit 2 : Spectrum for assessing financial reporting quality
FinTree Fruit 3 : Aggressive vs Conservative accounting
FinTree Fruit 4 : Motivations

FinTree Fruit 5 : Conditions Conducive to Issuing Low-Quality Financial Reports
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FinTree Fruit 6 : Mechanisms That Discipline Financial Reporting Quality
FinTree Fruit 7 : Presentation Choices
FinTree Fruit 8 : Accounting Choices

Financial Analysis Techniques

FinTree Fruit 1 : Analytical Tools and Techniques
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FinTree Fruit 2 : Financial Ratio Analysis

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FinTree Fruit 3 : Evaluation of company using ratio analysis
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FinTree Fruit 4 : DuPont Analysis—The Decomposition of ROE
FinTree Fruit 5 : Industry-Specific Financial Ratios

FinTree Fruit 6: Segment reporting
FinTree Fruit 7 : Use

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of ratio analysis in modeling and forecasting earnings
Introduction to Financial Statement Modeling

FinTree Fruit 1 :
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FinTree Fruit 2 :
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FinTree Fruit 3 :
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FinTree Fruit 7 :
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FinTree Fruit 8 :
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FinTree Fruit 9 :
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FinTree Fruit 10 :
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FinTree Fruit 11 :
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CFA® Level I JuiceNotes 2024
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2024

Financial Statement Analysis

Introduction to Financial Statement Analysis

FinTree Fruit 3 : Notes and Management Commentary

FinTree Fruit 4 : Auditor's Reports

FinTree Fruit 6 : Financial Statement Analysis Framework

Introduction to Financial Statement Analysis

FinTree Fruit 2 : Accrual Accounting

FinTree Fruit 4 : Non-Recurring Items

FinTree Fruit 5 : Earnings per Share

FinTree Fruit 7: Income Statement Ratios

FinTree Fruit 8: Comprehensive Income

Analyzing Balance Sheets

FinTree Fruit 3 : Alternative formats of balance sheet presentation

FinTree Fruit 4 : Current & Noncurrent

FinTree Fruit 5 : Different types of assets and liabilities

FinTree Fruit 6 : Components of shareholders’ equity

FinTree Fruit 8 : Ratios

Analyzing Statements of Cash Flows I

FinTree Fruit 2 : Cash

Bank overdra�s Cash equivalents CFO / CFF

FinTree Fruit 3 : Direct and indirect method of presenting CFO

FinTree Fruit 4 : Relation of CF statement to IS and BS

FinTree Fruit 5 : Computation of CFs using IS and BS

Analyzing Statements of Cash Flows II

FinTree Fruit 2 : Common-Size Analysis

FinTree Fruit 3 : Free Cash Flow Measures

FinTree Fruit 4 : Cash Flow Ratios

FinTree Fruit 3 : Perpetual vs Periodic

FinTree Fruit 4 : Impact of inflation & deflation on financial statements

FinTree Fruit 6 : Inventory measurement

FinTree Fruit 7 : Impact on ROE & ROA

FinTree Fruit 8 : Inventory disclosures

FinTree Fruit 9 : Issues faced

FinTree Fruit 11 : Analysis of companies that use different inventory methods

Analysis of Long-Term Assets

FinTree Fruit 2 : Intangible assets

FinTree Fruit 3 : Impact of capitalization on various ratios

FinTree Fruit 4 : Depreciation methods

FinTree Fruit 5 : Impact of depreciation related assumptions

FinTree Fruit 7 : Revaluation model

FinTree Fruit 8 : Impairement of PPE and intangible assets

FinTree Fruit 9 : Derecognition of PPE

FinTree Fruit 11 : Required disclosures

FinTree Fruit 12 : Three useful calculations for analysts

Topics in Long-Term Liabilities and Equity

FinTree Fruit 2 : Derecognition of debt

FinTree Fruit 3 : Debt Covenants

FinTree Fruit 5 : Motivations for leasing an assets

FinTree Fruit 6 : Defined contribution vs Defined benefit pension plan

FinTree Fruit 7 : Treatment of components of pension costs

FinTree Fruit 9 : Leverage ratios

Analysis of Income Taxes

FinTree Fruit 3 : Impact of tax rate changes

FinTree Fruit 4 : Temporary vs Permanent difference

FinTree Fruit 5 : Valuation allowance

FinTree Fruit 6 : Recognition

FinTree Fruit 7 : Disclosures

FinTree Fruit 8 : Differences between IFRS and US GAAP

Financial Reporting Quality

FinTree Fruit 3 : Aggressive vs Conservative accounting

FinTree Fruit 4 : Motivations

FinTree Fruit 5 : Conditions Conducive to Issuing Low-Quality Financial Reports

FinTree Fruit 7 : Presentation Choices