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SS7 (R22: Financial Statement Analysis: An Introduction (Role of Financial…
SS7
R22: Financial Statement Analysis: An Introduction
2 Systems
FASB - SFAS (US GAAP)
IASB - IFRS
Role of Financial Reporting
EG.媒婆介绍
目的：Make economic decisions
Financial Position
EG.家财万贯
Balance Sheet
A+L=E
Statement of change in Owner's Equity
Own and Owe
Point in Time
Financial Performance
EG.日进斗金（工作能力怎么样）
P&L
Rev-COGS-...= Net Income
Change in Financial Position
Cash Flow Statement
Operating SF
Normal business
Investing CF
Acquisition or sale of PPE/ subsidiary or segment/ securities/ investments in other firms
Financing CF
Cash flow from issuance or retirement of firm's debt and equity securities, and dividend paid to stock holders
Measurement of Financial Elements
Historical cost
Amortized cost
Current cost
Realizable value
Present value
Fair value
Other Relevant Info
Financial Statement Footnotes
Accounting method, assumption, estimates
Business acquisition, significant customer, legal actions, employee benefit plan, sales to related parties, segments of the firm
Audited
Supplementary schedule
Sales by region or business
Reserves (for gas and oil company)
Hedging activities and financial instruments
做报表流程
Recognition -> Measurement -> Disclosure
EG. 买大衣，Asset or Expense? （recognition）
买电子产品，折旧很快，记账记多少？（measurement）
大衣可以用5年，凭什么说可以用5年，本身做的解释和估计（disclosure）