Chap 4, Analyzing Investing Activities,

Current Asset Introduction
1.Current (Short-term) Assets
Resources or claims to resources that are expected to be sold, collected, or used within one year or the operating cycle, whichever is longer.

2.Noncurrent (Long-term) Assets
Resources or claims to resources that are expected to yield benefits that extend beyond one year or the operating cycle, whichever is longer.

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Ch 2 Financial statement Analysis, Environmental of financial analysis

Environmental Factors
1.Independent, quasi-judicial government agency
2.Administer securities regulations & disclosures
3.Can modify & set GAAP, if necessary
4.Rarely directly challenges FASB
5.Major player in global accounting

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Chapter 1 Analisa Laporan Keuangan,

Overview of Financial Statement Analysis

Information Sources for Business Analysis
1.Qualitative
2.Quantitative.

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