'Balance Sheet and Income Statement Analysis\r'

'BALANCE SHEET AND INCOME STATEMENT- place the assorted financial instructions (BS*, IS, Statement of shareholders’ candour, and related notes) - trace the distinguishable components of the BS (Assets: catamenia and long name; Liabilities: current and long term; stockholders’ justness: preferred stock, common stock, PIC, treasury stock) - determine the contrastive component of the IS (Gross profit, earnings before vex and taxes, care put down, income tax expense, income from continuing operations, quit activities, extraordinary items) - come across within the IS, BS and Stockholders uprightness dictation: comprehensive income,OCI and accumulated OCIPPE- severalise the assorted components of PPE (property, plant, equipment) and related accumulation disparagement. station the derogation methods and estimates used for the calculations. -Identify valuation basis (market nourish or historical costs) and describe the damage testing procedure for PPE. -Ide ntify the come of depreciation expense in the IS (or the notes) bet positivity ratios and provide a concise analytic thinking (see exercise 10-26B).INTANGIBLES-Identify the different components of Intangible assets (marketing, customer, contractual, technological, goodwill) and related accumulation amortisation (if available). Locate the amortization methods and estimates used for the calculations. -Identify if they have definite or indefinite life†Describe the impairment testing procedure for PPE. -Identify the amount of amortization expense in the IS (or the notes)LIABILITIES†Identify current liabilities (including contingencies) in the BS †Identify the LT liabilities (nature and the tot amount) in the BS †Identify the amount of interest expense in the IS †What geek contingencies are disclosed, their probability of occurrence and their disgorge of estimate. †Determine the number of LT debts (loans, bonds etc…), related maturity date d ate and rate of interest (coupon for bonds) and amount. †Compute solvency and liquidity ratios and provide a short analysis.STOCKOLDERS’ EQUITY†Identify the types of shares, the number of shares authorized, issued and great (if every, treasury stock) and PIC. For PS, identify the stated rate, covenants/characteristics. †Locate Dividends in the BS and SE (2schedules) and IS.†Identify which types of dividends have been issued (Cash? Stock, Split? Other?) †Identify Accumulated OCI in 2 schedules (BS and statement of stockholders Equity). †Explain briefly the different of Stockholders Equity Statement †Apply ratios related to chapter 13 (end of ppt presentation) and provide a short analysis.CHAPTER 14 †INVESTMENTS†Identify the different investments in the BS and related notes (Debt and Equity), then by categorization (Held to Maturity, Trading or Available for sale) †Identify in SE section of the BS the accumulated OCI, then loc ate in Stockholders Equity Statement, the different movement of OCI (BB +/- changes). †Identify in the IS the OCI component (if any) and comprehensive income. †take for for investment between 20-50% that use the paleness method (see notes) †Check for impairment testing for investmentsCHAPTER 17 †LEASING†Identify the capital assume assets and liabilities in the BS and related interest expense plus depreciation expense in the IS. †Identify if there is any operating look at. †What is the nature of every lease (sales-type or direct-financing) and related financial conditions. †Identify the lease payments for the next 5 age and the different categories of leased assets.*BS = oddment Sheet IS = Income Statement SE = Stockholder’s Equity statement (or statement of changes in equity)\r\n'