Financial Statement Analysis - Ekonomická fakulta

Financial Statement Analysis

Prof. Dr. Martin Uz?k

Source

Aswath Damodaran Gregory Mostyn, CPA: Essentials of Financial Statement Analysis ...

Financial Statement Analysis

- The balance sheet: summarizes what a firm owns and owes at a point in time.

- The income statement: reports on how much a firm earned in the period of analysis

- The statement of cash flows: reports on cash inflows and outflows to the firm during the period of analysis

Financial Statement Analysis

- A financial statement should reflect true and fair view of the business affairs of the organization.

Assets

Fixed Assets Current Assets Financial Investments Intangible Assets

Liabilities

Current Liabilities Debt Other Liabilities Equity

The Financial Balance Sheet

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