Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Provided by APF
Academy of Professional Finance
CFA Level I
Financial Reporting and Analysis
(FRA)
CFA Lecturer: Juyun Lu
Contents
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LOS 22 .b: describe the roles of the key financial statements (statement of
financial position, statement of comprehensive income, statement of
changes in equity, and statement of cash flows) in evaluating a companys
performance and financial position .
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LOS 22 .b: describe the roles of the key financial statements (statement of
financial position, statement of comprehensive income, statement of
changes in equity, and statement of cash flows) in evaluating a companys
performance and financial position .
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LOS 22 .b: describe the roles of the key financial statements (statement of
financial position, statement of comprehensive income, statement of
changes in equity, and statement of cash flows) in evaluating a companys
performance and financial position .
3.
Operating CF include the cash effects of transactions that involve the normal
business of the firm.
Investing CF are those resulting from the acquisition or sale of property, plant,
and equipment; of a subsidiary or segment; of securities; and of investments
in other firms.
Financing CF are those resulting from issuance or retirement of the firm's
debt and equity securities and include dividends paid to stockholders.
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LOS 22 .b: describe the roles of the key financial statements (statement of
financial position, statement of comprehensive income, statement of
changes in equity, and statement of cash flows) in evaluating a companys
performance and financial position .
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LOS 22 .b: describe the roles of the key financial statements (statement of
financial position, statement of comprehensive income, statement of
changes in equity, and statement of cash flows) in evaluating a companys
performance and financial position .
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LOS 22 .b: describe the roles of the key financial statements (statement of
financial position, statement of comprehensive income, statement of
changes in equity, and statement of cash flows) in evaluating a companys
performance and financial position .
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Supplementary schedules
operating income or sales by region or business segments
reserves for an oil and gas company
info about hedging activities and financial instruments
not audited
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LOS 22 .e: Identify and explain information sources that analysts use
in financial statement analysis besides annual financial statements and
supplementary information.
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LOS 22 .e: Identify and explain information sources that analysts use
in financial statement analysis besides annual financial statements and
supplementary information.
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LOS 22 .e: Identify and explain information sources that analysts use
in financial statement analysis besides annual financial statements and
supplementary information.
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LOS 22 .e: Identify and explain information sources that analysts use
in financial statement analysis besides annual financial statements and
supplementary information.
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