Financial Statement Analysis: Study Session 8
Study Session Materials
New Readings from the 2008 CFA Program
Topic Overview
The Income Statement, Balance Sheet, and Cash Flow
Statement
Each reading in this study session focuses on one of the three major
financial statements: the balance sheet, the income statement, and the
statement of cash flows. For each financial statement, the chapter
details its purpose, construction, pertinent ratios, and common-size
analysis. Understanding these concepts allows a financial analyst to
evaluate trends in performance over several measurement periods and to
compare the performance of different companies over the same period(s).
Additional analyst tools such as the earnings per share calculation are
also described.
View learning outcome statements (LOS) for reading objectives.
New Readings from the 2008 CFA Program
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"Understanding the Income Statement" Thomas R. Robinson, Hennie van Greuning, Elaine Henry, and Michael A. Broihahn (CFA Institute, 2007) |
View LOS |
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"Understanding the Balance Sheet" Thomas R. Robinson, Hennie van Greuning, Elaine Henry, and Michael A. Broihahn (CFA Institute, 2007) |
View LOS |
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"Understanding the Cash Flow
Statement" Thomas R. Robinson, Hennie van Greuning, Elaine Henry, and Michael A. Broihahn (CFA Institute, 2007) |
View LOS |