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CFA - FSA 3) Analyzing Balance sheets - Coggle Diagram
CFA - FSA 3) Analyzing Balance sheets
Financial reporting and disclosures
For intangible assets
Research vs Development categories under IFRS v US GAAP
For goodwill
For financial instruments
Unrealized gains and losses -> Other comrehensive income
Question type: Debt security held to collect contractual cash flows and sell the security → Unrealized gains and losses are reported in
For Non- Current Liabilities
Company issues bonds at a discount and uses the effective interest method → carrying value? interest expense?
Common-size balance sheets and related financial ratios
Liquidity Ratios
Current ratio
Quick ratio
Cash ratio
Solvency Ratios
Debt-to-assets (total debt ratio)
Debt to capital
Debt to equity
Financial leverage