Unit 2 Financial statement analysis and interpretation 2016.pptx (CFM22A2)

sis an d
a na ly
t at eme nt s
: Finan cial S
U n i t 1
rp r e t a tion
inte 2 &3
Ch a p te r

, LEARNING OUTCOMES




Explain and appraise the context within which the analysis
of financial statements function takes place.

, ASSESSMENT CRITERIA




1. OBJECTIVES AND REQUIREMENTS OF F/S
2. USERS OF F/S
3. COMPONENTS OF F/S
4. STATEMENT OF COMPREHENSIVE INCOME
5. STATEMENT OF FINANCIAL POSITION

6. CASH FLOW STATEMENTS

7. ACCOUNTING INCOME VS CASH FLOW
8. BOOKVALUE VS MARKET VALUE

9. REQUIREMENTS FOR RATIO’S
10. NORMS OF COMPARISON
11. DIFFERENT TYPES OF RATIO’S
12. DEFINE, CALCULATE AND INTERPRET THE RATIO’S CORRECTLY

14. PROBLEMS AND PITFALLS

, ha p t er 2
en t s – C
l Statem
Financia