While ratio analysis can assist the interpretation of financial statements, it is important to remember that all industries have life cycles and the local economy may play an integral part in a ...

Learn financial statement analysis techniques, including horizontal, vertical, and ratio analysis, to assess company ...

The financial analyst must be penetrating, discerning, and understanding in his analysis of financial statements--in order that his financial analysis may be truly professional. This article discusses ...

Seasonal Factors That Distort Ratio Analysis. Financial ratios are calculations developed using data from a company's financial statements. Managers, investors and lenders analyze financial ratios ...

The management discussion and analysis (MD&A) is a section of a company's periodic report where executives comment on financial performance.

The American Institute of CPAs Auditing Standards Board has issued a new auditing standard on internal control and an interpretation related to the sustainability financial statements used by the ...