financial analyst.
① From German Accounting Standards to IFRS
∙ Previous German accounting standard was based on legal compliance
accounting.
Especially, it focused on individual company F/S that showed possibility of capital
recovery for creditors rather than consolidated F/S and form over substance.
∙ Through the globalization of
financial ratios from their financial statements.
Ⅱ. Financial Ratio analysis
1. Liquidity
Liquidity refers to a company's ability to meet its current maturing debts. And it focuses on the relationship between current assets and current liabilities. With it, Creditors and analysts evaluate a company's short-term financial strength.
1.1. cash ratio
it is a means to measure the
제 1 장 - 재무분석가의 기초적 정의
1.1 CFA란?
Chartered Financial Analyst -공인재무분석사
기업의 재무상태를 분석하여 기업정보를 원하는 자에게 제공 혹은 이용하는 자
재무분석가들은 해당기업 및 산업의 동향에 대한 정보를 수집·분석하고, 기업별 재무분석, 유망업종 및 유망기업선정 등 증
As already referred above, the level of complexity of the jobs in financial firms is extremely high, and it causes strict separation of the divisions in the organizations. Divisions in the firms are usually separated by the tasks required to the members of them. For operating and management division, general skills and abilities are required, but for financing analysts, who are the core workforce
Emery&Trist(1965)는 현대 사회의 환경을 ‘소용돌이의 장’이라고 표현한 적이 있다. 즉, 개인과 조직을 둘러싸고 있는 환경은 나날이 복잡성과 불확실성이 증가하고 있으며, 그에 따라 각종 영역에서 사회적 필요성과 수요가 새로이 제기되는 것이다. 이러한 환경 변화의 가장 큰 변수 중 하나는 산업구조