Financial Statement Analysis for Analysts

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Financial Statement Analysis for Analysts

Instructor: EDUCBA

Included with

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10 modules

Gain insight into a topic and learn the fundamentals.

3 weeks to complete

at 10 hours a week

Flexible schedule

Learn at your own pace

10 modules

Gain insight into a topic and learn the fundamentals.

3 weeks to complete

at 10 hours a week

Flexible schedule

Learn at your own pace

What you'll learn

Analyze complex accounting treatments including leases, pensions, investments, and business combinations.
Evaluate financial reporting quality, earnings sustainability, and reporting-related risks.
Adjust and interpret financial statements for valuation, investment analysis, and decision-making.

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There are 10 modules in this course

Master advanced financial reporting and financial statement analysis techniques used by investment professionals and financial analysts.

Learn how accounting decisions influence earnings, valuation, risk assessment, and investment performance. This course develops practical skills for analyzing financial statements beyond basic accounting concepts. Learners explore inventory accounting, capitalization decisions, lease accounting, investments, business combinations, pensions, earnings quality, financial reporting quality, and foreign currency translation. Through real-world examples and analytical frameworks, participants learn how to evaluate accounting choices, identify reporting risks, adjust financial statements for analysis, and interpret the economic implications of reported results. By the end of the course, learners will be able to assess financial reporting quality, analyze complex accounting treatments, evaluate multinational reporting issues, and apply advanced financial statement analysis techniques used in investment management, equity research, corporate finance, and valuation.

Analyze inventory accounting methods, LIFO applications, inventory adjustments, and their impact on financial statement analysis and comparability.

What's included

10 videos5 assignments

10 videosTotal 79 minutes

Introduction to Financial Reporting and Analysis6 minutes
Inventory and Changing Price Levels11 minutes
The LIFO Method10 minutes
The LIFO Method Continues7 minutes
LIFO Liquidations10 minutes
Inventory Method Changes7 minutes
Inventory Adjustments9 minutes
Financial Statement Analysis Issues8 minutes
LIFO Reserve and LIFO Liquidation4 minutes
Example of Caterpillar Inc7 minutes

5 assignmentsTotal 70 minutes

Introduction and Inventory Pricing10 minutes
LIFO Applications and Changes10 minutes
Inventory Adjustments and Analysis10 minutes
LIFO Reserve Case Application10 minutes
Inventory Accounting Foundations30 minutes

Evaluate capitalization decisions, depreciation methods, impairment recognition, asset valuation, and disclosure requirements.

What's included

10 videos5 assignments

10 videosTotal 97 minutes

More on Example of Caterpillar Inc8 minutes
Capitalize vs. Expense11 minutes
Capitalize vs. Expense Continues12 minutes
Capitalizing Interest Cost8 minutes
Internal Development Costs11 minutes
Depreciation6 minutes
Depreciation Continues9 minutes
Impairment and Revaluation of Assets11 minutes
Financial Disclosures11 minutes
Leasing9 minutes

5 assignmentsTotal 70 minutes

Applied Inventory Case Review10 minutes
Interest and Development Cost Capitalization10 minutes
Depreciation and Asset Valuation10 minutes
Disclosures and Lease Basics10 minutes
Asset Capitalization and Depreciation30 minutes

Assess lease accounting impacts, investment classifications, associates, joint ventures, fair value measurement, and impairment considerations.

What's included

10 videos5 assignments

10 videosTotal 84 minutes

Financial Statement of Lease Accounting6 minutes
Ratio Impact of Lease Accounting9 minutes
Corporate Investment Categories13 minutes
Reclassification and Impairments10 minutes
Example - IAS 396 minutes
Financial Classification and Measurement Model5 minutes
Investment in Associates and JV8 minutes
Investment in Associates and JV Continues8 minutes
Amortization of Excess Purchase Price9 minutes
Fair Value and Impairment11 minutes

5 assignmentsTotal 70 minutes

Lease Reporting Impact10 minutes
Investment Reclassification and IAS 3910 minutes
Associates and Joint Ventures10 minutes
Purchase Price and Fair Value10 minutes
Lease Accounting and Investment Classification30 minutes

Analyze acquisition accounting, consolidation issues, variable interest entities, employee compensation, and pension obligations.

What's included

10 videos5 assignments

10 videosTotal 100 minutes

Transaction with Associates and Examples10 minutes
Business Combinations11 minutes
Business Combinations Continues9 minutes
Business Combinations - Example11 minutes
Variable Interest and SPE8 minutes
VIE and Example10 minutes
Employee Compensation9 minutes
Types of Post-Retirement Benefits9 minutes
Measuring Defined Pension Plans Obligation11 minutes
DBPP - Periodic Pension Costs11 minutes

5 assignmentsTotal 70 minutes

Associates and Business Combination Basics10 minutes
Consolidation and Variable Interest Entities10 minutes
Employee Compensation and Retirement Benefits10 minutes
Defined Benefit Pension Measurement10 minutes
Business Combinations and Pension Obligations30 minutes

Evaluate pension expense components, share-based compensation, reporting quality indicators, and financial statement reliability.

What's included

10 videos5 assignments

10 videosTotal 98 minutes

PO Service Cost and Interest Cost10 minutes
Service Cost and Interest Cost Continues11 minutes
Disclosure of Pension and Post EB12 minutes
Net Pesnion Asset and Total PPC13 minutes
Share Based Compensation7 minutes
Stock Options7 minutes
Evaluating Quality of Financial Reports11 minutes
Quality of Financial Reports11 minutes
Potential Problems Affecting Quality8 minutes
Working on Example and Exhibit8 minutes

5 assignmentsTotal 70 minutes

Pension Service and Interest Costs10 minutes
Pension Assets and Share-Based Compensation10 minutes
Financial Report Quality Evaluation10 minutes
Quality Problems and Examples10 minutes
Pension Costs and Reporting Quality30 minutes

Assess earnings quality, cash flow quality, balance sheet quality, foreign currency transactions, and exchange rate impacts.

What's included

10 videos5 assignments

10 videosTotal 85 minutes

Quality Issues M and A10 minutes
Steps Evaluate Financial Reports9 minutes
Quantitative Tools to Access Misrepresentation10 minutes
Indicators of Earning Quality9 minutes
Cash Flow Quality6 minutes
Balance Sheet Quality6 minutes
Foreign Currency Transactions 11 minutes
Foreign Exchange Risk9 minutes
Example of Finco 9 minutes
Imapact of Changes in ER6 minutes

5 assignmentsTotal 70 minutes

M&A Quality Issues and Evaluation Steps10 minutes
Earnings, Cash Flow, and Balance Sheet Quality10 minutes
Foreign Currency Transactions10 minutes
Exchange Rate Impact Analysis10 minutes
Earnings Quality and Foreign Currency Basics30 minutes

Analyze translation methods, multinational reporting challenges, foreign currency disclosures, and international reporting implications.

What's included

10 videos5 assignments

10 videosTotal 87 minutes

Translation of Foreign Currency11 minutes
Translation of Foreign Currency Continue8 minutes
Current Method8 minutes
Temporal Method11 minutes
Illustration of Translation Method11 minutes
Illustration of Translation Method and Exhibit6 minutes
Translation Analytical Issues9 minutes
Multinational Operations and Company ETR8 minutes
Additional Disclosures on Effect on FC6 minutes
Summary10 minutes

5 assignmentsTotal 70 minutes

Translation Fundamentals10 minutes
Temporal Method and Translation Illustration10 minutes
Multinational Reporting Issues10 minutes
Foreign Currency Disclosure and Summary10 minutes
Foreign Currency Translation Methods30 minutes

Apply comprehensive analytical frameworks integrating accrual analysis, leverage analysis, investment analysis, and earnings assessment.

What's included

10 videos5 assignments

10 videosTotal 103 minutes

Integration of Techniques8 minutes
Long Term Equity Investment12 minutes
Accruals and Earnings Quality11 minutes
Decomposition and Analysis of CV10 minutes
Off Balance Sheet Leverage from OL12 minutes
Integration of Techniques - Introduction12 minutes
Summary - Intercorporate Investments10 minutes
FS Impact of Capitalising Versus Expensing9 minutes
Working on Income Statement9 minutes
Impact of Capitalising Versus Expensing for OP10 minutes

5 assignmentsTotal 70 minutes

Integrated Analysis Techniques10 minutes
Cash Flow Decomposition and Leverage10 minutes
Intercorporate Investments and Capitalization10 minutes
Income Statement Impact10 minutes
Integrated Financial Statement Analysis30 minutes

Evaluate capitalization effects, software development accounting, impairment recognition, and related financial statement impacts.

What's included

10 videos5 assignments

10 videosTotal 105 minutes

Effect of CIC on CR and cash Flow7 minutes
Software Development Costs12 minutes
Working on Solution to 210 minutes
Working on Example 612 minutes
Implications of Impairement Charges in FSA9 minutes
Working on Example 912 minutes
Working on Example 1012 minutes
Working on Example 1110 minutes
Working on Example 11 Continues10 minutes
Income Statements10 minutes

5 assignmentsTotal 70 minutes

Capitalized Interest and Cash Flow Effects10 minutes
Applied Capitalization and Impairment10 minutes
Impairment Examples10 minutes
Income Statement Case Practice10 minutes
Capitalization, Software Costs, and Impairment30 minutes

Analyze LIFO-to-FIFO conversions, inflation effects, retained earnings adjustments, inventory liquidations, and inventory write-downs.

What's included

12 videos5 assignments

12 videosTotal 105 minutes

Working on Example 128 minutes
Exhibit 119 minutes
Working on Example 1310 minutes
Working on Example 13 Continues10 minutes
Working on Example 145 minutes
Impact of Inflation Using LIFO to FIFO8 minutes
Company L Using LIFO10 minutes
Inventory Conversation from LIFO to FIFO8 minutes
More on Inventory Conversation9 minutes
Retained Earning Component9 minutes
LIFO Liquidation - FS Impact and Disclosure8 minutes
Effects of Inventory Write Down FR12 minutes

5 assignmentsTotal 70 minutes

Financial Statement Examples10 minutes
Inflation and LIFO-to-FIFO Impact10 minutes
Inventory Conversion Applications10 minutes
Retained Earnings, LIFO Liquidation, and Write-Downs10 minutes
Advanced Inventory Conversion and Write-Downs30 minutes

Instructor

EDUCBA

1,685 Courses341,855 learners

Offered by

EDUCBA

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