Balance Sheet and Income Statement Analysis

proportionality SHEET AND INCOME STATEMENT- cite the contrary financial recitals (BS*, IS, Statement of Stockholders Equity, and cerebrate notes) - come upon the different servings of the BS (Assets current and long term Liabilities current and long term stockholders candour preferred stock, common stock, PIC, treasury stock) - cite the different component of the IS (Gross profit, earnings in the first place rice beer and taxes, saki expense, income tax expense, income from continuing operations, discontinued activities, extraordinary items) -Identify within the IS, BS and Stockholders equity statement comprehensive income,OCI and accumulated OCIPPE-Identify the different components of PPE (property, plant, equipment) and tie in collection depreciation. Locate the depreciation regularitys and estimates used for the calculations. -Identify valuation basis (market cherish or historical costs) and describe the impairment testing procedure for PPE. -Identify the cadence of depreciation expense in the IS (or the notes) Compute profitability ratios and provide a short analysis (see exercise 10-26B).INTANGIBLES-Identify the different components of Intangible assets (marketing, customer, contractual, technological, goodwill) and related accumulation amortization (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 add of amortization expense in the IS (or the notes)LIABILITIES Identify current liabilities (including contingencies) in the BS Identify the LT liabilities ( record and the total amount) in the BS Identify the amount of interest expense in the IS What type contingencies are disclosed, their probability of occurrence and their site of estimate. Determine the number of LT debts (loans, bonds etc), related maturity date and rate of interest (coupon for bonds) and amount. Compute solvency an d liquidity ratios and provide a short analysis.STOCKOLDERS EQUITY Identify the types of shares, the number of shares authorized, issued and outstanding (if any, 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 classification (Held to Maturity, Trading or Available for sale) Identify in SE section of the BS the accumulated OCI, then aim in Stockholders Equity Statement, the different movement of OCI (BB +/- changes). Identify in the IS the OCI component (if any) a nd comprehensive income. Check for investment between 20-50% that use the equity method (see notes) Check for impairment testing for investmentsCHAPTER 17 LEASING Identify the capital claim assets and liabilities in the BS and related interest expense plus depreciation expense in the IS. Identify if there is any operating postulate. What is the nature of every lease (sales-type or direct-financing) and related financial conditions. Identify the lease payments for the next 5 years and the different categories of leased assets.*BS = labyrinthine sense Sheet IS = Income Statement SE = Stockholders Equity statement (or statement of changes in equity)