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Financial Analysis

Understanding Income Statements

21 lessons ยท 1 files

This reading introduces the readers to income statements, one of the three major financial statements. We will learn about the structure and presentation of income statement, calculation of various elements of income statements, and common ratios associated with it.

What's inside

  1. 1Income StatementFree
  2. 2Formats of Income StatementsFree
  3. 3Principles of Revenue RecognitionFree
  4. 4Revenue Recognition - Long-term ContractsFree
  5. 5Revenue Recognition - Instalment SalesFree
  6. 6Revenue Recognition - Barter TransactionsFree
  7. 7Expense RecognitionFree
  8. 8Inventory Expense RecognitionFree
  9. 9Depreciation Expense RecognitionFree
  10. 10Amortization Expense RecognitionFree
  11. 11Bad Debt Expense and Warranty Expense RecognitionFree
  12. 12Financial Reporting of Non-recurring ItemsFree
  13. 13Operating and Non-operating Components of Income StatementFree
  14. 14How to Calculate Basic Earnings Per Share (EPS)Free
  15. 15Impact of Stock Dividends and Stock Splits on Earnings Per Share (EPS)Free
  16. 16Diluted EPSFree
  17. 17Calculation of Diluted EPS (Convertible Preferred Stock)Free
  18. 18Calculation of Diluted EPS (Convertible Debt)Free
  19. 19Common Size Income StatementFree
  20. 20Performance Measures of a CompanyFree
  21. 21Comprehensive IncomeFree

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Course files

  • Understanding Income Statements

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