Analyzing financial statements involves evaluating three characteristics.
- Liquidity
- Profitability
- Solvency
Need for comparative analysis
- Intra-company basis
- Industry averages
- Inter-company basis
Tools of analysis
1.Horizontal analysis evaluates a series of financial statement data over a period of time.
2. Vertical analysis evaluates financial statement dat
Order of the financial statements presented: which one is presented first
The order of the financial statements presented is follow
1. Statement of Financial Position
2. Statement of Comprehensive Income
3. Statement of Changes in Equity
4. Statement of Cash Flows
5. Notes
Two-statement or one-statement approach for the statement of comprehensive income whether the statement of income is p
Concept
Financial statement analysis (or financial analysis) is the process of understanding the risk and profitability of a firm (business, sub-business or project) through analysis of reported financial information, particularly annual and quarterly reports.
Analyzing financial statements involves evaluating 3 Characteristics – a company’s liquidity, Profitability, and solvency.
Financial Statement 분석
i. Income statement, Balance Sheet, Key Financial Ratio
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The Purpose of Financial Statement
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