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Reading 24 Understanding Income Statements (Layout)
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This reading is organized as follows:
Section 2 describes the components of the income statement and its format.
Section 3 describes basic principles and selected applications related to the recognition of revenue.
Section 4 describes basic principles and selected applications related to the recognition of expenses.
Section 5 covers non-recurring items and non-operating items.
Section 6 explains the calculation of earnings per share.
Section 7 introduces income statement analysis, and
Section 8 explains comprehensive income and its reporting.
Section 2 describes the components of the income statement and its format.
Section 3 describes basic principles and selected applications related to the recognition of revenue.
Section 4 describes basic principles and selected applications related to the recognition of expenses.
Section 5 covers non-recurring items and non-operating items.
Section 6 explains the calculation of earnings per share.
Section 7 introduces income statement analysis, and
Section 8 explains comprehensive income and its reporting.
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Reading 24 Understanding Income Statements Intro
ebt over the course of the business cycle. Corporate financial announcements frequently emphasize information reported in income statements, particularly earnings, more than information reported in the other financial statements. <span>This reading is organized as follows: Section 2 describes the components of the income statement and its format. Section 3 describes basic principles and selected applications related to the recognition of revenue, and Section 4 describes basic principles and selected applications related to the recognition of expenses. Section 5 covers non-recurring items and non-operating items. Section 6 explains the calculation of earnings per share. Section 7 introduces income statement analysis, and Section 8 explains comprehensive income and its reporting. A summary of the key points and practice problems in the CFA Institute multiple choice format complete the reading. <span><body><html>
Reading 24 Understanding Income Statements Intro
ebt over the course of the business cycle. Corporate financial announcements frequently emphasize information reported in income statements, particularly earnings, more than information reported in the other financial statements. <span>This reading is organized as follows: Section 2 describes the components of the income statement and its format. Section 3 describes basic principles and selected applications related to the recognition of revenue, and Section 4 describes basic principles and selected applications related to the recognition of expenses. Section 5 covers non-recurring items and non-operating items. Section 6 explains the calculation of earnings per share. Section 7 introduces income statement analysis, and Section 8 explains comprehensive income and its reporting. A summary of the key points and practice problems in the CFA Institute multiple choice format complete the reading. <span><body><html>
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