TAILIEUCHUNG - Lecture Intermediate accounting (Volume 1, 11th Canadian edition) – Chapter Appendix 5: Financial position and cash flows

Lecture Intermediate accounting (Volume 1, 11th Canadian edition) – Chapter Appendix 5: Financial position and cash flows. After studying this Appendix, you should be able to identify the major types of financial information. | 1 CHAPTER 5: FINANCIAL POSITION AND CASH FLOWS 2 2 Chapter 5: Financial Position and Cash Flows After studying Appendix 5A, you should be able to: Identify the major types of financial information. 3 3 Financial Position and Cash Flows 4 4 Appendix 5A – Ratio Analysis: A Reference 5 Ratio analysis helps in assessing operating and financial risks by expressing the relationship between selected financial statement data. Qualitative information from financial statements is gathered by examining relationships between items on the statements and identifying trends in these relationships. Often expressed in terms of a percentage, a rate, or a simple proportion 5 LO12 Appendix 5A – Ratio Analysis: A Reference 6 Major Types of Ratios Liquidity Ratios: Measure the enterprise’s short-term ability to pay its maturing obligations Activity Ratios: Measure how effectively the enterprise is using its assets. Activity ratios also measure how liquid certain assets like inventory and receivables are; in other words, how fast the asset’s value is realized by the company Profitability Ratios: Measure financial performance and shareholder value creation for a specific time period Solvency Ratios: Measure the degree of protection for long-term creditors and investors or a company’s ability to meet its long-term obligations 6 LO12

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