木子学习资料库-高端财经-渠道二/26年课程文件/一级26年CFA长线班/2 基础精讲/03.Financial Statement Analysis

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1.The role of financial reporting and financial statement analysis 517.sz
10.Accrual Accounting & Revenue Recognition .sz
11.Capitalizing or Expensing .sz
12.Basic EPS .sz
13.Diluted EPS .sz
14.Common-size income statement .sz
15.BS format and components .sz
16.Financial Instruments .sz
17.Statement of Changes in Equity .sz
18.Classification of Cash Flow .sz
19.CFO Calculation-Indirect Method .sz
2.Financial Statement elements 52.sz
20.CFO Calculation-Direct Method .sz
21.CFI Calculation & CFF Calculation .sz
22.Ratios and Common-Size Analysis .sz
23.Free Cash Flow .sz
24.Distinguish between product costs and period costs .sz
25.Different Inventory Valuation Methods .sz
26.Perpetual and Periodic inventory systems .sz
27.LIFO Reserve and LIFO Liquidation & Converting from LIFO to FIFO .sz
28.Inventory valuation (U.S. GAAP vs IFRS) .sz
29.Tangible Assets .sz
3.Measurement of financial elements .sz
30.Intangible Assets .sz
31.Depreciation methods & Amortization methods .sz
32.Impairment of long-lived assets .sz
33.Revaluation and Derecognition of Assets .sz
34.Investment Property .sz
35.Bond Introduction & bond issued at par,premium and discount .sz
36.Issuance Costs & Fair Value Reporting Option .sz
37.Derecognition of Debt & Debt Covenant .sz
38.Classification of Leases under U.S. GAAP & IFRS .sz
39.Lease Accounting for Lessee .sz
4.The resources used for financial statement analysis .sz
40.Lease Accounting for Lessor .sz
41.Framework for Pension plans .sz
42.Framework for Share-Based Compensation .sz
43.Accounting Profit and Taxable Income & Key Terminology .sz
44.Temporary and Permanent Differences .sz
45.DTA & DTL .sz
46.Tax Rate Changes & Effective Tax Rate .sz
47.Financial Reporting Quality .sz
48.Common-Size Analysis .sz
49.Financial ratios .sz
5.Auditing and financial statement analysis .sz
50.Dupont Analysis & Equity and Credit Analysis .sz
51.Building a Financial Statement Model .sz
52.Behavioral Finance and Analyst Forecasts .sz
53.Competitive Position Analysis .sz
6.Accounting Equation & Accrual Accounting .sz
7.Standard-setting bodies & Regulatory authorities .sz
8.IASB & FASBConceptual Framework & General Requirement .sz
9.Income Statement Format and Components .sz