V1_20110115上海CFA一级基&c

V1_20110115上海CFA一级基&c

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上海金程国际金融专修学院 金程教育 2011 6 CFA 一级基础班讲义 Financial Statement Analysis 讲师:杨媛媛 日期:2011年1月 地点: ■上海 □北京 □深圳 100% Contribution Breeds Professionalism 100% Contribution Breeds Professionalism 2-189 189 Topic Weightings in CFA Level I Topic Weightings in CFA Level I Weightings Content Session NO. Alternative Investments Derivatives Fixed Income Equity Investment Portfolio Management and Wealth Planning Corporate Finance Financial Reporting and Analysis Economics Quantitative Analysis Ethics & Professional Standards 3 Study Session 18 5 Study Session 17 12 Study Session 15-16 10 Study Session 13-14 5 Study Session 12 8 Study Session 11 20 Study Session 7-10 10 Study Session 4-6 12 Study Session 2-3 15 Study Session 1 100% Contribution Breeds Professionalism 3-189 189 ¾ SS7 ¾ R29: Financial Statement Analysis: An Introduction ¾ R30: Financial Reporting Mechanics ¾ R31: Financial Reporting Standards ¾ SS8 ¾ R32: Understanding the I/S ¾ R33: Understanding the B/S ¾ R34: Understanding the C/F ¾ R35: Financial Analysis Techniques F.S.A F.S.A ¾ SS9 ¾ R36: Inventories ¾ R37: Long-Lived Assets ¾ R38: Income Taxes ¾ R39: Long-Term Liabilities and Leases ¾ SS10 ¾ R40: Financial Reporting Quality: Red Flags and Accounting Warning Signs ¾ R41: Accounting Shenanigans on the Cash Flow Statement ¾ R42: Financial Statement Analysis: Applications ¾ R43: International Standards Convergence 100% Contribution Breeds Professionalism 100% Contribution Breeds Professionalism 4-189 189 Outlines Outlines 1. Basic Concepts 2. Balance Sheet: Measurement of Asset, Liabilities & Equity 3. Income Statement: Revenue Recognition 4. Cash Flow Statement: CFO; CFI; CFF 5. Ratio Analysis 6. EPS 7. Inventories 8. Long-term Assets: Capitalize or Expense; Depreciation; ARO 9. Financing Long-term Liabilities: Bond 10. Financing Long-term Liabilities: Lease 11. Off-B/S items 12. Income Taxes 13. Financial Reporting Quality 14. International Standards Convergence
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100% Contribution Breeds Professionalism 5-189 189 1. Basic Concepts (Reading 29, 30,31) 100% Contribution Breeds Professionalism 100% Contribution Breeds Professionalism 6-189 189 6 ¾ Standard setting bodies (make the rules): Professional organizations of accountants and auditors that establish financial reporting standards ¾ Financial Accounting Standards Board (FASB) & Generally Accepted Accounting Principles (GAAP) in the U.S. ¾ International Accounting Standards Board (IASB) & International Financial Reporting Standards (IFRS) outside the U.S. ¾ Regularly authorities (enforce the rules): Government agencies that have legal authority to enforce compliance with financial reporting standards. ¾ The Securities and Exchange Commission (SEC) in the U.S. ¾ The Financial Service Authority (FSA) in the U.K.
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This note was uploaded on 11/02/2011 for the course FINANCE 612 taught by Professor Liyang during the Spring '11 term at Covenant School of Nursing.

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V1_20110115上海CFA一级基&c

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