The major topics that will be covered in this course include:
- U.S. GAAP and Special purpose frameworks
- Form and content of financial statements: Balance sheets: Income statements: Statements of cash flows: Retained earnings and/or owners&rsquo: equity statements: Comprehensive income: Supplementary information
- Comparative vs. single-period financial statements
- Sufficiency of disclosures
- Illustrative disclosures frequently encountered in small-to-medium reporting entities
- Industry-specific nuances
- Purposes of financial statement analysis
- Trend analysis and vertical &: horizontal analysis
- Simple and multivariate regression
- Analysis of metrics
- Assessment of liquidity, solvency, and profitability
- Using data visualizations
- The role of qualitative factors