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FSA Purpose

FSA Purpose. Prediction or Control Future cash flows C W O Credit Wealth Operating Performance. Key Terms-FSA. Solvency Liquidity Financial Flexibility Earnings Power Earnings Persistence Quality of Earnings. FSA Key Tools (use all of them). Financial Statements Auditor’s Report

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FSA Purpose

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  1. FSA Purpose • Prediction or Control • Future cash flows • C W O • Credit • Wealth • Operating Performance

  2. Key Terms-FSA • Solvency • Liquidity • Financial Flexibility • Earnings Power • Earnings Persistence • Quality of Earnings

  3. FSA Key Tools(use all of them) • Financial Statements • Auditor’s Report • Footnotes • Significant transactions • Accounting policies • Comparative Analysis • Percentage Analysis • Trend Analysis

  4. Comparative Analysis Limits • Timing • GAAP • Corporate Culture • Management Attitude • Size • Geographic Location

  5. Key Ratios • Figure 5-3 • Figure 5A-1

  6. Earnings Quality • Management bias etc. revisited

  7. KTT is the KEY!!

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