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17 ­ 1 Chapter 17 Financial StatementAnalysis PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA Winston Kwok, Ph.D., CA Copyright © 2015 by McGraw­Hill Education (Asia). All rights reserved 17 ­ 2 Basics ofAnalysis Reduces uncertainty Application of analytical tools Involves transformin g data Financial statement analysis helps users make better decisions. Internal Users Managers Officers Internal Auditors External Users Shareholders Lenders Customers 17 ­ 3 Building Blocks ofAnalysis Liquidity and efficiency Profitability Solvency Market prospects 17 ­ 4 Information forAnalysis 1. Statement of Profit or Loss and Other Comprehensive Income (Income Statement) 2. Statement of Financial Position 3. Statement of Changes in Equity 4. Statement of Cash Flows 5. Notes to the Financial Statements 17 ­ 5 Standards for Comparison When we interpret our analysis, it is essential to compare the results we obtained to other standards or benchmarks. Intracompany Competitors Industry Guidelines ... - tailieumienphi.vn