Financial Statement Analysis Weight: 15%~20% SS5: Intercorporate Investments, Post-Employment and Based Compensation, and Multinational Operations SS6: Earnings Quality Issues and Finan
Trang 1Financial Statement Analysis
Weight: 15%~20%
SS5: Intercorporate Investments, Post-Employment and
Based Compensation, and Multinational Operations
SS6: Earnings Quality Issues and Financial Ratio Analysis
Introduction of the course
Trang 5Reclassification of Financial Asset
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Impairment of Financial Asset
Trang 7Impairment of Financial Asset
Trang 11Q C C C B
C A
Ø I I
E D Ø I E
Example Fair Value Option Ø B IFRS US GAAP
• B
• T
• U
• I
Impairment of Equity Investment IFRS Ø T
• R
Ø T
Impairment of Equity Investment US GAAP Ø I
Ø B US GAAP IFRS
Trang 12
Transactions with Associates
Trang 13Analytical Issues For Equity Method
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Ø N
US GAAP IFRSAccounting Treatment for Business Combination
Trang 16A R
PP E I I G T
A P C
Trang 19D PP E
SG A T
Trang 20Definition of Joint Ventures
Trang 22Additional Issues in Combinations
Trang 24Projected Benefit Obligation
Projected Benefit Obligation
Trang 25Funded Status of DB Plan
Balance Sheet Presentation
Example of PBO Change
Trang 26Example of PBO Change
Trang 27Periodic Pension Cost in US GAAP
Trang 28Periodic Pension Cost in US GAAP
Trang 29US GAAP VS IFRS Example of Periodic Pension Cost
Trang 30Answer for Question B
Trang 31Analysis and Adjustment of Pension
Trang 32Effect of Changing Pension Assumption
Trang 33Adjusting Items of Pension Benefits for Analytical Purposes
Trang 34Analyst’s View on Cash Flow Adjustment
Trang 36Accounting for Share-based Compensation
Ø E
•Summary
Trang 37ØF
Trang 38Foreign Currency Transactions
Trang 40Current Rate Method & Temporal Method
Trang 41Current Rate Method & Temporal Method
Trang 42Comparison of Two Methods – B/S
SG A D
Trang 45Calculating the Translation/Remeasurement Gain or Loss
Trang 46Current Rate Method vs Temporal Method
Trang 47Financial Ratios under Current Rate & Temporal Method
ROA ROE T I A
Trang 48Summary of Original & Current Rate Method Ratios
• T
Trang 49Translation Method in Hyperinflationary Economies
Trang 50Tax Implications of Multinational Operations
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Quality of financial reports
Trang 53Evaluating the Earnings Quality of a Company
Trang 55Framework for Analysis of Financial Statement
• F
• C O
O
• R
Trang 56Framework for Analysis of Financial Statement
• P O
Trang 60• A BS NOA END NOA BEG
• A BS NOA END NOA BEG NOA END NOA BEG
Trang 62The Quality of Financial Data
Trang 63Anticipating Changing Accounting standard
Trang 64Review of Inventory analysis