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#cfa-level-1 #economics #economics-in-a-global-context #los #reading-20-international-trade-and-capital-flows
Question
If the value of a country's exports equals the value of imports, then trade is [...].
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Parent (intermediate) annotation
Open ittml>Net exports is the difference between the value of a country’s exports and the value of its imports (i.e., value of exports minus imports). If the value of exports equals the value of imports, then trade is balanced. If the value of exports is greater (less) than the value of imports, then there is a trade surplus (deficit) .<html>Original toplevel document
2.1. Basic Terminologye while those in Europe and the Middle East (which benefited from rising prices of their petroleum exports) experienced a substantial increase. Africa also experienced a small improvement in its terms of trade during this period.
<span>Net exports is the difference between the value of a country’s exports and the value of its imports (i.e., value of exports minus imports). If the value of exports equals the value of imports, then trade is balanced. If the value of exports is greater (less) than the value of imports, then there is a trade surplus (deficit) . When a country has a trade surplus, it lends to foreigners or buys assets from foreigners reflecting the financing needed by foreigners running trade deficits with that country. Similarly, when a country has a trade deficit, it has to borrow from foreigners or sell some of its assets to foreigners. Section 4 on the balance of payments explains these relationships more fully.
Autarky is a state in which a country does not trade with other countries. This means that all goods and services are produced and consumed domestically. The price of a go
Tags
#cfa-level #economics #microeconomics #reading-13-demand-and-supply-analysis-introduction #study-session-4
Question
Reading 13 explains the concepts and tools of demand and supply analysis—the study of how buyers and sellers interact to determine [...]
Answer
transaction prices and quantities.
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Open it
Reading 13 explains the concepts and tools of demand and supply analysis—the study of how buyers and sellers interact to determine transaction prices and quantities.Original toplevel document
Study Session 4This study session focuses on the microeconomic principles used to describe the marketplace behavior of consumers and firms.
Reading 13 explains the concepts and tools of demand and supply analysis—the study of how buyers and sellers interact to determine transaction prices and quantities.
Reading 14 covers the theory of the consumer, which addresses the demand for goods and services by individuals who make decisions to maximize the satisfaction they receive fr
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#derecho #introduccion-al-derecho
Question
El deber es simplemente el carácter obligatorio de las exigencias [...]
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Parent (intermediate) annotation
Open itEn conclusión, el deber es simplemente el carácter obligatorio de las exigencias morales y el deber jurídico es la presión que el Estado impone para el cumplimiento de una norma que tiene carácter sancionador, tan es así que el hombre debe acatar determinados mandaOriginal toplevel document (pdf)
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#sister-miriam-joseph #trivium
Question
Useful goods are those which are desired because they enable one to acquire [...]. For instance, food, medicine, money, tools, and books are useful goods.
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Parent (intermediate) annotation
Open itUseful goods are those which are desired because they enable one to acquire valuable goods. For instance, food, medicine, money, tools, and books are useful goods.Original toplevel document (pdf)
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Tags
#cfa-level-1 #economics #economics-in-a-global-context #los #reading-20-international-trade-and-capital-flows
Question
Gross domestic product (GDP) measures a given period of time, generally a [...] or [...]
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Parent (intermediate) annotation
Open itGross domestic product (GDP) measures the market value of all final goods and services produced by factors of production (such as labor and capital) located within a country/economy during a given period of time, generally a year or a quarter.<html>Original toplevel document
2.1. Basic TerminologyThe aggregate output of a nation over a specified time period is usually measured as its gross domestic product or its gross national product.
Gross domestic product (GDP) measures the market value of all final goods and services produced by factors of production (such as labor and capital) located within a country/economy during a given period of time, generally a year or a quarter.
Gross national product (GNP), however, measures the market value of all final goods and services produced by factors of production (such as labor and capital) supplied by res
Tags
#cfa #cfa-level-1 #economics #introduction #lol #microeconomics #reading-15-demand-and-supply-analysis-the-firm #study-session-4
Question
This reading is organized as follows:
Section 2 discusses the [...], including what they have in common, how they differ, and their uses and definitions.
Section 3 covers the revenue and cost inputs of the profit equation and the related topics of breakeven analysis, shutdown point of operation, market entry and exit, cost structures, and scale effects. In addition, the economic outcomes related to a firm’s optimal supply behavior over the short run and long run are presented in this section.
Answer
types of profit measures
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Parent (intermediate) annotation
Open itThis reading is organized as follows:
Section 2 discusses the types of profit measures, including what they have in common, how they differ, and their uses and definitions.
Section 3 covers the revenue and cost inputs of the profit equation and the related toOriginal toplevel document
1. INTRODUCTIONn?
How are total, average, and marginal costs distinguished, and how is each related to the firm’s profit?
What roles do marginal quantities (selling prices and costs) play in optimization?
<span>This reading is organized as follows: Section 2 discusses the types of profit measures, including what they have in common, how they differ, and their uses and definitions. Section 3 covers the revenue and cost inputs of the profit equation and the related topics of breakeven analysis, shutdown point of operation, market entry and exit, cost structures, and scale effects. In addition, the economic outcomes related to a firm’s optimal supply behavior over the short run and long run are presented in this section. A summary and practice problems conclude the reading.
<span><body><html>
Tags
#sister-miriam-joseph #trivium
Question
The norm of ethics is the [...] , and its purpose is to bring human conduct into conformity with [...]
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Parent (intermediate) annotation
Open itA practical, normative study is one that seeks to regulate, to bring into conformity with a norm or standard—for example, ethics. The norm of ethics is the good, and its purpose is to bring human conduct intoOriginal toplevel document (pdf)
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Tags
#cfa-level-1 #fra-introduction #reading-22-financial-statement-analysis-intro #study-session-7
Question
Reading 22 is organized as follows:
Section 2 discusses [...] of financial statement analysis.
Section 3 describes the sources of information used in financial statement analysis, including the primary financial statements.
Section 4 provides a framework for guiding the financial statement analysis process.
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Parent (intermediate) annotation
Open itReading 22 is organized as follows:
Section 2 discusses the scope of financial statement analysis.
Section 3 describes the sources of information used in financial statement analysis, including the primary financial statements.

Original toplevel document
1. INTRODUCTIONdited) commentary by management. Basic financial statement analysis—as presented in this reading—provides a foundation that enables the analyst to better understand information gathered from research beyond the financial reports.
<span>This reading is organized as follows: Section 2 discusses the scope of financial statement analysis. Section 3 describes the sources of information used in financial statement analysis, including the primary financial statements (balance sheet, statement of comprehensive income, statement of changes in equity, and cash flow statement). Section 4 provides a framework for guiding the financial statement analysis process. A summary of the key points and practice problems in the CFA Institute multiple-choice format conclude the reading.
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Tags
#sqr4 #study-methods
Question
What does SQ4R means?
Answer
Survey.
Question.
Read
Respond
Record
Review
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Parent (intermediate) annotation
Open itBefore beginning to read, take the subtitle of the section or the first sentence and turn it into a question. Original toplevel document (pdf)
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Question
The equivalent function for the element selection operator is called [...] , and it also uses 0-indexed positions to select elements from a list.
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Parent (intermediate) annotation
Open itThe equivalent function for the element selection operator is called getitem , and it also uses 0-indexed positions to select elements from a
list.Original toplevel document
2.2 Data Abstractionexed, meaning that the index 0 selects the first element, index 1
selects the second, and so on. One intuition that supports this indexing
convention is that the index represents how far an element is offset from the
beginning of the list.
<span>The equivalent function for the element selection operator is called
getitem , and it also uses 0-indexed positions to select elements from a
list.
>>> from operator import getitem
>>> getitem(pair, 0)
10
>>> getitem(pair, 1)
20
Two-element lists are not the only method of representing pairs in Pyth
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#biochem #biology #cell
Living organisms are made of only a small selection of the 92 naturally occurring elements, four of which—carbon (C), hydrogen (H), nitrogen (N), and oxygen (O)—make up 96.5% of an organism’s weight
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#biochem #biology #cell
covalent bonds are typically 100 times stronger than the thermal energies within a cell, they resist being pulled apart by thermal motions, and they are normally broken only during specific chemical reactions with other atoms and molecules.
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#biochem #biology #cell
Noncovalent chemical bonds have less than 1/20 the strength of a covalent bond
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#biochem #biology #cell
Many biologically important molecules contain an amino (NH 2 ) group. This group is a weak base that can generate OH – by taking a proton from water
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#biochem #biology #cell
By weight, macromolecules are the most abundant carbon-containing molecules in a living cell
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#biochem #biology #cell
Enzymes catalyze all of the reactions whereby cells extract energy from food molecules, for example, and an enzyme called ribulose bisphosphate car- boxylase helps to convert CO 2 to sugars in photosynthetic organisms, producing most of the organic matter needed for life on Earth
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#biochem #biology #cell
tubulin, a protein that self-assembles to make the cell’s long microtubules
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#biochem #biology #cell
The stepwise polymerization of monomers into a long chain is a simple way to manufacture a large, complex molecule, since the subunits are added by the same reaction performed over and over again by the same set of enzymes.
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#biochem #biology #cell
the shapes of most biological macromolecules are highly constrained because of the many weak noncovalent bonds that form between different parts of the same molecule.
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#biochem #biology #cell
Small molecules become covalently linked to form macromolecules, which in turn assemble through noncovalent interactions to form large complexes
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#bayes #programming #r #statistics
The mathematical formula for the normal probability density is p(x) = 1 σ √ 2π exp − 1 2 x − μ σ 2
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#bayes #programming #r #statistics
We weighted each possible outcome by the probability that it happens. This procedure defines the mean of a probability distribution, which is also called the expected value, and which is denoted E[x]
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#bayes #programming #r #statistics
“variance” is based on the squared difference between x and the mean
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#bayes #programming #r #statistics
The definition of variance is simply the mean squared deviation (MSD) of the x values from their mean: int var x = dxp(x) ( x − E[x] ) 2
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#bayes #programming #r #statistics
Notice that Equation 4.8 is just like the formula for the mean (Equation 4.6)except that instead of integrating x weighted by x’s probability, we’re integrating ( x − E[x] ) 2 weighted by x’s probability. In other words, the variance is just the average value of ( x − E[x] ) 2
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#bayes #programming #r #statistics
The square root of the variance, sometimes referred to as root mean squared deviation (RMSD), is called the standard deviation of the distribution
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#bayes #programming #r #statistics
In a normal distribution, about 34% of the distribution lies between μ and μ +σ
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#cfa-level-1 #reading-22-financial-statement-analysis-intro
Publicly held companies typically include a section in their annual reports where management discusses a variety of issues of concern, including the nature of the business, past results, and future outlook
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3.1.6. Management Commentary or Management’s Discussion and Analysis
Publicly held companies typically include a section in their annual reports where management discusses a variety of issues of concern, including the nature of the business, past results, and future outlook. This section is referred to by a variety of names, including management report(ing), management commentary, operating and financial review, and management’s discussion and analysis. In
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
[...] typically include a section in their annual reports where management discusses a variety of issues of concern, including the nature of the business, past results, and future outlook
Answer
Publicly held companies
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Parent (intermediate) annotation
Open itPublicly held companies typically include a section in their annual reports where management discusses a variety of issues of concern, including the nature of the business, past results, and future outlook</spOriginal toplevel document
3.1.6. Management Commentary or Management’s Discussion and Analysis
Publicly held companies typically include a section in their annual reports where management discusses a variety of issues of concern, including the nature of the business, past results, and future outlook. This section is referred to by a variety of names, including management report(ing), management commentary, operating and financial review, and management’s discussion and analysis. In
#cfa-level-1 #reading-22-financial-statement-analysis-intro
This section is referred to by a variety of names, including management report(ing), management commentary, operating and financial review, and management’s discussion and analysis.
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3.1.6. Management Commentary or Management’s Discussion and Analysisad>
Publicly held companies typically include a section in their annual reports where management discusses a variety of issues of concern, including the nature of the business, past results, and future outlook. This section is referred to by a variety of names, including management report(ing), management commentary, operating and financial review, and management’s discussion and analysis. Inclusion of a management report is recommended by the International Organization of Securities Commissions and frequently required by regulatory authorities, such as the US Securities
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
This section is referred to by a variety of names, including management report(ing), management commentary, [...], and management’s discussion and analysis.
Answer
operating and financial review
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Parent (intermediate) annotation
Open itThis section is referred to by a variety of names, including management report(ing), management commentary, operating and financial review, and management’s discussion and analysis.Original toplevel document
3.1.6. Management Commentary or Management’s Discussion and Analysisad>
Publicly held companies typically include a section in their annual reports where management discusses a variety of issues of concern, including the nature of the business, past results, and future outlook. This section is referred to by a variety of names, including management report(ing), management commentary, operating and financial review, and management’s discussion and analysis. Inclusion of a management report is recommended by the International Organization of Securities Commissions and frequently required by regulatory authorities, such as the US Securities
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Inclusion of a management report is recommended by the International Organization of Securities Commissions and frequently required by regulatory authorities, such as the US Securities and Exchange Commission (SEC) or the UK Financial Reporting Council (FRC).
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3.1.6. Management Commentary or Management’s Discussion and Analysishe nature of the business, past results, and future outlook. This section is referred to by a variety of names, including management report(ing), management commentary, operating and financial review, and management’s discussion and analysis. <span>Inclusion of a management report is recommended by the International Organization of Securities Commissions and frequently required by regulatory authorities, such as the US Securities and Exchange Commission (SEC) or the UK Financial Reporting Council (FRC). In Germany, management reporting has been required since 1931 and is audited. The discussion by management is arguably one of the most useful parts of a company’s annual report besides
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Inclusion of a management report is recommended by the [...]
Answer
International Organization of Securities Commissions
and frequently required by the US SEC or the UK FRC.
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Parent (intermediate) annotation
Open itInclusion of a management report is recommended by the International Organization of Securities Commissions and frequently required by regulatory authorities, such as the US Securities and Exchange Commission (SEC) or the UK Financial Reporting Council (FRC).Original toplevel document
3.1.6. Management Commentary or Management’s Discussion and Analysishe nature of the business, past results, and future outlook. This section is referred to by a variety of names, including management report(ing), management commentary, operating and financial review, and management’s discussion and analysis. <span>Inclusion of a management report is recommended by the International Organization of Securities Commissions and frequently required by regulatory authorities, such as the US Securities and Exchange Commission (SEC) or the UK Financial Reporting Council (FRC). In Germany, management reporting has been required since 1931 and is audited. The discussion by management is arguably one of the most useful parts of a company’s annual report besides
#cfa-level-1 #reading-22-financial-statement-analysis-intro
In Germany, management reporting has been required since 1931 and is audited.
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3.1.6. Management Commentary or Management’s Discussion and Analysisnagement report is recommended by the International Organization of Securities Commissions and frequently required by regulatory authorities, such as the US Securities and Exchange Commission (SEC) or the UK Financial Reporting Council (FRC). <span>In Germany, management reporting has been required since 1931 and is audited. The discussion by management is arguably one of the most useful parts of a company’s annual report besides the financial statements themselves; however, other than excerpts from the fin
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
In [...], management reporting has been required since 1931 and is audited.
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Parent (intermediate) annotation
Open itIn Germany, management reporting has been required since 1931 and is audited.Original toplevel document
3.1.6. Management Commentary or Management’s Discussion and Analysisnagement report is recommended by the International Organization of Securities Commissions and frequently required by regulatory authorities, such as the US Securities and Exchange Commission (SEC) or the UK Financial Reporting Council (FRC). <span>In Germany, management reporting has been required since 1931 and is audited. The discussion by management is arguably one of the most useful parts of a company’s annual report besides the financial statements themselves; however, other than excerpts from the fin
#cfa-level-1 #reading-22-financial-statement-analysis-intro
The discussion by management is one of the most useful parts of a company’s annual report; however, other than excerpts from the financial statements, information included in the management commentary is typically unaudited.
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3.1.6. Management Commentary or Management’s Discussion and Analysis Commissions and frequently required by regulatory authorities, such as the US Securities and Exchange Commission (SEC) or the UK Financial Reporting Council (FRC). In Germany, management reporting has been required since 1931 and is audited. <span>The discussion by management is arguably one of the most useful parts of a company’s annual report besides the financial statements themselves; however, other than excerpts from the financial statements, information included in the management commentary is typically unaudited. When using information from the management report, an analyst should be aware of whether the information is audited or unaudited.
To help improve the quality of the discuss
#cfa-level-1 #reading-22-financial-statement-analysis-intro
When using information from the management report, an analyst should be aware of whether the information is audited or unaudited.
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3.1.6. Management Commentary or Management’s Discussion and Analysisuably one of the most useful parts of a company’s annual report besides the financial statements themselves; however, other than excerpts from the financial statements, information included in the management commentary is typically unaudited. <span>When using information from the management report, an analyst should be aware of whether the information is audited or unaudited.
To help improve the quality of the discussion by management, the International Accounting Standards Board (IASB) issued an exposure draft in June 2009 that proposed a frame
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
When using information from the management report, an analyst should be aware of whether the information is [...]
Answer
audited or unaudited.
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Parent (intermediate) annotation
Open itWhen using information from the management report, an analyst should be aware of whether the information is audited or unaudited.Original toplevel document
3.1.6. Management Commentary or Management’s Discussion and Analysisuably one of the most useful parts of a company’s annual report besides the financial statements themselves; however, other than excerpts from the financial statements, information included in the management commentary is typically unaudited. <span>When using information from the management report, an analyst should be aware of whether the information is audited or unaudited.
To help improve the quality of the discussion by management, the International Accounting Standards Board (IASB) issued an exposure draft in June 2009 that proposed a frame
#cfa-level-1 #reading-22-financial-statement-analysis-intro
To help improve the quality of the discussion by management, the International Accounting Standards Board (IASB) issued an exposure draft in June 2009 that proposed a framework for the preparation and presentation of management commentary.
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3.1.6. Management Commentary or Management’s Discussion and Analysisthe financial statements, information included in the management commentary is typically unaudited. When using information from the management report, an analyst should be aware of whether the information is audited or unaudited.
<span>To help improve the quality of the discussion by management, the International Accounting Standards Board (IASB) issued an exposure draft in June 2009 that proposed a framework for the preparation and presentation of management commentary. Per the exposure draft, that framework will provide guidance rather than set forth requirements in a standard. The exposure draft identifies five content elements of a “decision-useful
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
To help improve the quality of the discussion by management, the [...] issued an exposure draft in June 2009 that proposed a framework for the preparation and presentation of management commentary.
Answer
International Accounting Standards Board (IASB)
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Open itTo help improve the quality of the discussion by management, the International Accounting Standards Board (IASB) issued an exposure draft in June 2009 that proposed a framework for the preparation and presentation of management commentary.Original toplevel document
3.1.6. Management Commentary or Management’s Discussion and Analysisthe financial statements, information included in the management commentary is typically unaudited. When using information from the management report, an analyst should be aware of whether the information is audited or unaudited.
<span>To help improve the quality of the discussion by management, the International Accounting Standards Board (IASB) issued an exposure draft in June 2009 that proposed a framework for the preparation and presentation of management commentary. Per the exposure draft, that framework will provide guidance rather than set forth requirements in a standard. The exposure draft identifies five content elements of a “decision-useful
#cfa-level-1 #reading-22-financial-statement-analysis-intro
The exposure draft identifies five content elements of a “decision-useful management commentary.” Those content elements include
1) the nature of the business;
2) management’s objectives and strategies;
3) the company’s significant resources, risks, and relationships;
4) results of operations; and 5) critical performance measures.
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3.1.6. Management Commentary or Management’s Discussion and AnalysisASB) issued an exposure draft in June 2009 that proposed a framework for the preparation and presentation of management commentary. Per the exposure draft, that framework will provide guidance rather than set forth requirements in a standard. <span>The exposure draft identifies five content elements of a “decision-useful management commentary.” Those content elements include 1) the nature of the business; 2) management’s objectives and strategies; 3) the company’s significant resources, risks, and relationships; 4) results of operations; and 5) critical performance measures.
In the United States, the SEC requires listed companies to provide an MD&A and specifies the content.7 Management must highlight any favorable or unfavorable trends and
Tags
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Question
The exposure draft identifies five content elements of a “decision-useful management commentary.” Those content elements include
1) the [...] business;
2) management’s objectives and strategies;
3) the company’s significant resources, risks, and relationships;
4) results of operations;
5) critical performance measures.
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Parent (intermediate) annotation
Open itThe exposure draft identifies five content elements of a “decision-useful management commentary.” Those content elements include
1) the nature of the business;
2) management’s objectives and strategies;
3) the company’s significant resources, risks, and relationships;
4) results of operations; and 5) Original toplevel document
3.1.6. Management Commentary or Management’s Discussion and AnalysisASB) issued an exposure draft in June 2009 that proposed a framework for the preparation and presentation of management commentary. Per the exposure draft, that framework will provide guidance rather than set forth requirements in a standard. <span>The exposure draft identifies five content elements of a “decision-useful management commentary.” Those content elements include 1) the nature of the business; 2) management’s objectives and strategies; 3) the company’s significant resources, risks, and relationships; 4) results of operations; and 5) critical performance measures.
In the United States, the SEC requires listed companies to provide an MD&A and specifies the content.7 Management must highlight any favorable or unfavorable trends and
#cfa-level-1 #reading-22-financial-statement-analysis-intro
n the United States, the SEC requires listed companies to provide an MD&A and specifies the content.
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3.1.6. Management Commentary or Management’s Discussion and Analysiscontent elements include 1) the nature of the business; 2) management’s objectives and strategies; 3) the company’s significant resources, risks, and relationships; 4) results of operations; and 5) critical performance measures.
I<span>n the United States, the SEC requires listed companies to provide an MD&A and specifies the content.7 Management must highlight any favorable or unfavorable trends and identify significant events and uncertainties that affect the company’s liquidity, capital resources, and results of o
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
The SEC requires listed companies to provide an [...] and specifies the content.
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Parent (intermediate) annotation
Open itn the United States, the SEC requires listed companies to provide an MD&A and specifies the content.Original toplevel document
3.1.6. Management Commentary or Management’s Discussion and Analysiscontent elements include 1) the nature of the business; 2) management’s objectives and strategies; 3) the company’s significant resources, risks, and relationships; 4) results of operations; and 5) critical performance measures.
I<span>n the United States, the SEC requires listed companies to provide an MD&A and specifies the content.7 Management must highlight any favorable or unfavorable trends and identify significant events and uncertainties that affect the company’s liquidity, capital resources, and results of o
#cfa-level-1 #reading-22-financial-statement-analysis-intro
In the US' Public companies, Management must highlight any favorable or unfavorable trends and identify significant events and uncertainties that affect the company’s liquidity, capital resources, and results of operations.
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3.1.6. Management Commentary or Management’s Discussion and Analysiscompany’s significant resources, risks, and relationships; 4) results of operations; and 5) critical performance measures.
In the United States, the SEC requires listed companies to provide an MD&A and specifies the content.7 <span>Management must highlight any favorable or unfavorable trends and identify significant events and uncertainties that affect the company’s liquidity, capital resources, and results of operations. The MD&A must also provide information about the effects of inflation, changing prices, or other material events and uncertainties that may cause the future operating results and fi
#cfa-level-1 #reading-22-financial-statement-analysis-intro
In the US, the MD&A must provide information about off-balance-sheet obligations and about contractual commitments such as purchase obligations.
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3.1.6. Management Commentary or Management’s Discussion and Analysisabout the effects of inflation, changing prices, or other material events and uncertainties that may cause the future operating results and financial condition to materially depart from the current reported financial information. In addition, <span>the MD&A must provide information about off-balance-sheet obligations and about contractual commitments such as purchase obligations. Companies should also provide disclosure in the MD&A that discusses the critical accounting policies that require management to make subjective judgments and that have a significant
Tags
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Question
In the US, the MD&A must provide information about [...] obligations and about contractual commitments such as purchase obligations.
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Parent (intermediate) annotation
Open itIn the US, the MD&A must provide information about off-balance-sheet obligations and about contractual commitments such as purchase obligations.Original toplevel document
3.1.6. Management Commentary or Management’s Discussion and Analysisabout the effects of inflation, changing prices, or other material events and uncertainties that may cause the future operating results and financial condition to materially depart from the current reported financial information. In addition, <span>the MD&A must provide information about off-balance-sheet obligations and about contractual commitments such as purchase obligations. Companies should also provide disclosure in the MD&A that discusses the critical accounting policies that require management to make subjective judgments and that have a significant
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Companies should also provide disclosure in the MD&A that discusses the critical accounting policies that require management to make subjective judgments and that have a significant impact on reported financial results.
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3.1.6. Management Commentary or Management’s Discussion and Analysisd financial condition to materially depart from the current reported financial information. In addition, the MD&A must provide information about off-balance-sheet obligations and about contractual commitments such as purchase obligations. <span>Companies should also provide disclosure in the MD&A that discusses the critical accounting policies that require management to make subjective judgments and that have a significant impact on reported financial results.
The management commentary or MD&A is a good starting place for understanding information in the financial statements. In particular, the forward-looking disclosures in
#cfa-level-1 #reading-22-financial-statement-analysis-intro
The management commentary or MD&A is a good starting place for understanding information in the financial statements
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3.1.6. Management Commentary or Management’s Discussion and Analysisions. Companies should also provide disclosure in the MD&A that discusses the critical accounting policies that require management to make subjective judgments and that have a significant impact on reported financial results.
<span>The management commentary or MD&A is a good starting place for understanding information in the financial statements. In particular, the forward-looking disclosures in an MD&A, such as those about planned capital expenditures, new store openings, or divestitures, can be useful in projecting a comp
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
The [...] is a good starting place for understanding information in the financial statements
Answer
management commentary or MD&A
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Parent (intermediate) annotation
Open itThe management commentary or MD&A is a good starting place for understanding information in the financial statementsOriginal toplevel document
3.1.6. Management Commentary or Management’s Discussion and Analysisions. Companies should also provide disclosure in the MD&A that discusses the critical accounting policies that require management to make subjective judgments and that have a significant impact on reported financial results.
<span>The management commentary or MD&A is a good starting place for understanding information in the financial statements. In particular, the forward-looking disclosures in an MD&A, such as those about planned capital expenditures, new store openings, or divestitures, can be useful in projecting a comp
#cfa-level-1 #reading-22-financial-statement-analysis-intro
In particular, the forward-looking disclosures in an MD&A, such as those about planned capital expenditures, new store openings, or divestitures, can be useful in projecting a company’s future performance.
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3.1.6. Management Commentary or Management’s Discussion and Analysise management to make subjective judgments and that have a significant impact on reported financial results.
The management commentary or MD&A is a good starting place for understanding information in the financial statements. <span>In particular, the forward-looking disclosures in an MD&A, such as those about planned capital expenditures, new store openings, or divestitures, can be useful in projecting a company’s future performance. However, the commentary is only one input for the analyst seeking an objective and independent perspective on a company’s performance and prospects.
The management report i
A divestiture is the partial or full disposal of a business unit through sale, exchange, closure or bankruptcy. A divestiture most commonly results from a management decision to cease operating a business unit because it is not part of a core competency. However, it may also occur if a business unit is deemed to be redundant after a merger or acquisition, if the disposal of a unit increases the resale value of the firm, or if a court requires the sale of a business unit to improve market competition.
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Divestiture Definition | Investopedia
What is a 'Divestiture'
<span>A divestiture is the partial or full disposal of a business unit through sale, exchange, closure or bankruptcy. A divestiture most commonly results from a management decision to cease operating a business unit because it is not part of a core competency. However, it may also occur if a business unit is deemed to be redundant after a merger or acquisition, if the disposal of a unit increases the resale value of the firm, or if a court requires the sale of a business unit to improve market competition.
BREAKING DOWN 'Divestiture'
A divestiture, in its simplest form, is the disposition or sale of an asset by a company. Divestitures are essentially a
A divestiture, in its simplest form, is the disposition or sale of an asset by a company.
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Divestiture Definition | Investopediaafter a merger or acquisition, if the disposal of a unit increases the resale value of the firm, or if a court requires the sale of a business unit to improve market competition.
BREAKING DOWN 'Divestiture'
<span>A divestiture, in its simplest form, is the disposition or sale of an asset by a company. Divestitures are essentially a way for a company to manage its portfolio of assets. As companies grow, they may find that they are trying to focus on too many lines of business, and the
#cfa-level-1 #reading-22-financial-statement-analysis-intro
However, the commentary is only one input for the analyst seeking an objective and independent perspective on a company’s performance and prospects.
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3.1.6. Management Commentary or Management’s Discussion and Analysision in the financial statements. In particular, the forward-looking disclosures in an MD&A, such as those about planned capital expenditures, new store openings, or divestitures, can be useful in projecting a company’s future performance. <span>However, the commentary is only one input for the analyst seeking an objective and independent perspective on a company’s performance and prospects.
The management report in the Annual Report 2009 of Volkswagen Group includes much information of potential interest to an analyst. The 78-page management report contains se
Article 14741050524283.1.7. Auditor’s Reports#cfa-level-1 #reading-22-financial-statement-analysis-intro
Financial statements presented in companies’ annual reports are generally required to be audited (examined) by an independent accounting firm in accordance with specified auditing standards. The independent auditor then provides a written opinion on the financial statements. This opinion is referred to as the audit report. Audit reports take slightly different forms in different jurisdictions, but the basic components, including a specific statement of the auditor’s opinion, are similar. Audits of financial statements may be required by contractual arrangement, law, or regulation.
International standards for auditing have been developed by the International Auditing and Assurance Standards Board of the International Federation of Accountants. These standards have been adopted by many countries and are referenced in audit reports issued in those countries. Other countries, such as the United States, specify their own auditing standards. With the enactment of the Sarbanes–Oxley Act of 2002 in
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Financial statements presented in companies’ annual reports are generally required to be audited (examined) by an independent accounting firm in accordance with specified auditing standards.
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3.1.7. Auditor’s Reports
Financial statements presented in companies’ annual reports are generally required to be audited (examined) by an independent accounting firm in accordance with specified auditing standards. The independent auditor then provides a written opinion on the financial statements. This opinion is referred to as the audit report. Audit reports take slightly different forms in diff
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Audits of financial statements may be required by contractual arrangement, law, or regulation.
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3.1.7. Auditor’s Reportsthe financial statements. This opinion is referred to as the audit report. Audit reports take slightly different forms in different jurisdictions, but the basic components, including a specific statement of the auditor’s opinion, are similar. <span>Audits of financial statements may be required by contractual arrangement, law, or regulation.
International standards for auditing have been developed by the International Auditing and Assurance Standards Board of the International Federation of Accountants. These s
#cfa-level-1 #reading-22-financial-statement-analysis-intro
International standards for auditing have been developed by the International Auditing and Assurance Standards Board of the International Federation of Accountants
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3.1.7. Auditor’s Reportsrent forms in different jurisdictions, but the basic components, including a specific statement of the auditor’s opinion, are similar. Audits of financial statements may be required by contractual arrangement, law, or regulation.
<span>International standards for auditing have been developed by the International Auditing and Assurance Standards Board of the International Federation of Accountants. These standards have been adopted by many countries and are referenced in audit reports issued in those countries. Other countries, such as the United States, specify their own auditin
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Other countries, such as the United States, specify their own auditing standards.
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3.1.7. Auditor’s Reportshave been developed by the International Auditing and Assurance Standards Board of the International Federation of Accountants. These standards have been adopted by many countries and are referenced in audit reports issued in those countries. <span>Other countries, such as the United States, specify their own auditing standards. With the enactment of the Sarbanes–Oxley Act of 2002 in the United States, auditing standards for public companies are promulgated by the Public Company Accounting Oversight Board. 
#cfa-level-1 #reading-22-financial-statement-analysis-intro
With the enactment of the Sarbanes–Oxley Act of 2002 in the United States, auditing standards for public companies are promulgated by the Public Company Accounting Oversight Board
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3.1.7. Auditor’s Reports the International Federation of Accountants. These standards have been adopted by many countries and are referenced in audit reports issued in those countries. Other countries, such as the United States, specify their own auditing standards. <span>With the enactment of the Sarbanes–Oxley Act of 2002 in the United States, auditing standards for public companies are promulgated by the Public Company Accounting Oversight Board.
Under international standards for auditing (ISAs), the objectives of an auditor in conducting an audit of financial statements are
To obtain reasonabl
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Under international standards for auditing (ISAs), the objectives of an auditor in conducting an audit of financial statements are
-
To obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, thereby enabling the auditor to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework; and
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To report on the financial statements, and communicate as required by the ISAs, in accordance with the auditor’s findings.8
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3.1.7. Auditor’s Reportsed States, specify their own auditing standards. With the enactment of the Sarbanes–Oxley Act of 2002 in the United States, auditing standards for public companies are promulgated by the Public Company Accounting Oversight Board.
<span>Under international standards for auditing (ISAs), the objectives of an auditor in conducting an audit of financial statements are
To obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, thereby enabling the auditor to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework; and
To report on the financial statements, and communicate as required by the ISAs, in accordance with the auditor’s findings.8
Publicly traded companies may also have requirements set by regulators or stock exchanges, such as appointing an independent audit committee within its board of dir
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Publicly traded companies may also have requirements set by regulators or stock exchanges, such as appointing an independent audit committee within its board of directors to oversee the audit process.
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3.1.7. Auditor’s Reportsial respects, in accordance with an applicable financial reporting framework; and
To report on the financial statements, and communicate as required by the ISAs, in accordance with the auditor’s findings.8
<span>Publicly traded companies may also have requirements set by regulators or stock exchanges, such as appointing an independent audit committee within its board of directors to oversee the audit process. The audit process provides a basis for the independent auditor to express an audit opinion on whether the information presented in the audited financial statements present fairly the fi
#cfa-level-1 #reading-22-financial-statement-analysis-intro
international standards for auditing (ISAs
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3.1.7. Auditor’s Reportstes, specify their own auditing standards. With the enactment of the Sarbanes–Oxley Act of 2002 in the United States, auditing standards for public companies are promulgated by the Public Company Accounting Oversight Board.
Under <span>international standards for auditing (ISAs), the objectives of an auditor in conducting an audit of financial statements are
To obtain reasonable assurance about whether the financial statements as a whole a
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Answer
international standards for auditing
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Parent (intermediate) annotation
Open itinternational standards for auditing (ISAsOriginal toplevel document
3.1.7. Auditor’s Reportstes, specify their own auditing standards. With the enactment of the Sarbanes–Oxley Act of 2002 in the United States, auditing standards for public companies are promulgated by the Public Company Accounting Oversight Board.
Under <span>international standards for auditing (ISAs), the objectives of an auditor in conducting an audit of financial statements are
To obtain reasonable assurance about whether the financial statements as a whole a
#cfa-level-1 #reading-22-financial-statement-analysis-intro
The audit process provides a basis for the independent auditor to express an audit opinion on whether the information presented in the audited financial statements present fairly the financial position, performance, and cash flows of the company in accordance with a specified set of accounting standards.
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3.1.7. Auditor’s Reportsauditor’s findings.8
Publicly traded companies may also have requirements set by regulators or stock exchanges, such as appointing an independent audit committee within its board of directors to oversee the audit process. <span>The audit process provides a basis for the independent auditor to express an audit opinion on whether the information presented in the audited financial statements present fairly the financial position, performance, and cash flows of the company in accordance with a specified set of accounting standards. Because audits are designed and conducted using audit sampling techniques and financial statement line items may be based on estimates and assumptions, independent auditors cannot expre
#cfa-level-1 #reading-22-financial-statement-analysis-intro
the independent audit report provides reasonable assurance that the financial statements are fairly presented, meaning that there is a high probability that the audited financial statements are free from materialerror, fraud, or illegal acts that have a direct effect on the financial statements.
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3.1.7. Auditor’s Reportsing techniques and financial statement line items may be based on estimates and assumptions, independent auditors cannot express an opinion that provides absolute assurance about the accuracy or precision of the financial statements. Instead, <span>the independent audit report provides reasonable assurance that the financial statements are fairly presented, meaning that there is a high probability that the audited financial statements are free from materialerror, fraud, or illegal acts that have a direct effect on the financial statements.
The standard independent audit report for a publicly traded company normally has several paragraphs under both the international and US auditing standards. The first or “in
#cfa-level-1 #reading-22-financial-statement-analysis-intro
The standard independent audit report for a publicly traded company normally has several paragraphs under both the international and US auditing standards.
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3.1.7. Auditor’s Reports financial statements are fairly presented, meaning that there is a high probability that the audited financial statements are free from materialerror, fraud, or illegal acts that have a direct effect on the financial statements.
<span>The standard independent audit report for a publicly traded company normally has several paragraphs under both the international and US auditing standards. The first or “introductory” paragraph describes the financial statements that were audited and the responsibilities of both management and the independent auditor. The second or “scope”
Tags
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Question
The standard independent [...] for a publicly traded company normally has several paragraphs under both the international and US auditing standards.
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Parent (intermediate) annotation
Open itThe standard independent audit report for a publicly traded company normally has several paragraphs under both the international and US auditing standards.Original toplevel document
3.1.7. Auditor’s Reports financial statements are fairly presented, meaning that there is a high probability that the audited financial statements are free from materialerror, fraud, or illegal acts that have a direct effect on the financial statements.
<span>The standard independent audit report for a publicly traded company normally has several paragraphs under both the international and US auditing standards. The first or “introductory” paragraph describes the financial statements that were audited and the responsibilities of both management and the independent auditor. The second or “scope”
#cfa-level-1 #reading-22-financial-statement-analysis-intro
The first or “introductory” paragraph describes the financial statements that were audited and the responsibilities of both management and the independent auditor.
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3.1.7. Auditor’s Reportsd, or illegal acts that have a direct effect on the financial statements.
The standard independent audit report for a publicly traded company normally has several paragraphs under both the international and US auditing standards. <span>The first or “introductory” paragraph describes the financial statements that were audited and the responsibilities of both management and the independent auditor. The second or “scope” paragraph describes the nature of the audit process and provides the basis for the auditor’s expression about reasonable assurance on the fairness of the financial
#cfa-level-1 #reading-22-financial-statement-analysis-intro
The second or “scope” paragraph describes the nature of the audit process and provides the basis for the auditor’s expression about reasonable assurance on the fairness of the financial statements.
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3.1.7. Auditor’s Reportshas several paragraphs under both the international and US auditing standards. The first or “introductory” paragraph describes the financial statements that were audited and the responsibilities of both management and the independent auditor. <span>The second or “scope” paragraph describes the nature of the audit process and provides the basis for the auditor’s expression about reasonable assurance on the fairness of the financial statements. The third or “opinion” paragraph expresses the auditor’s opinion on the fairness of the audited financial statements.
An unqualified audit opinion states that the financial
#cfa-level-1 #reading-22-financial-statement-analysis-intro
The third or “opinion” paragraph expresses the auditor’s opinion on the fairness of the audited financial statements.
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3.1.7. Auditor’s Reportsboth management and the independent auditor. The second or “scope” paragraph describes the nature of the audit process and provides the basis for the auditor’s expression about reasonable assurance on the fairness of the financial statements. <span>The third or “opinion” paragraph expresses the auditor’s opinion on the fairness of the audited financial statements.
An unqualified audit opinion states that the financial statements give a “true and fair view” (international) or are “fairly presented” (international and US) in accordance
#cfa-level-1 #reading-22-financial-statement-analysis-intro
An unqualified audit opinion states that the financial statements give a “true and fair view” (international) or are “fairly presented” (international and US) in accordance with applicable accounting standards
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3.1.7. Auditor’s Reports the basis for the auditor’s expression about reasonable assurance on the fairness of the financial statements. The third or “opinion” paragraph expresses the auditor’s opinion on the fairness of the audited financial statements.
<span>An unqualified audit opinion states that the financial statements give a “true and fair view” (international) or are “fairly presented” (international and US) in accordance with applicable accounting standards. This is often referred to as a “clean” opinion and is the one that analysts would like to see in a financial report. There are several other types of opinions. A qualified audit opinio
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Question
An [...] opinion states that the financial statements give a “true and fair view” (international) or are “fairly presented” (international and US) in accordance with applicable accounting standards
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Parent (intermediate) annotation
Open itAn unqualified audit opinion states that the financial statements give a “true and fair view” (international) or are “fairly presented” (international and US) in accordance with applicable accounting standaOriginal toplevel document
3.1.7. Auditor’s Reports the basis for the auditor’s expression about reasonable assurance on the fairness of the financial statements. The third or “opinion” paragraph expresses the auditor’s opinion on the fairness of the audited financial statements.
<span>An unqualified audit opinion states that the financial statements give a “true and fair view” (international) or are “fairly presented” (international and US) in accordance with applicable accounting standards. This is often referred to as a “clean” opinion and is the one that analysts would like to see in a financial report. There are several other types of opinions. A qualified audit opinio
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Question
This is often referred to as a “clean” opinion and is the one that analysts would like to see in a financial report...
Answer
An unqualified audit opinion
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3.1.7. Auditor’s Reports the basis for the auditor’s expression about reasonable assurance on the fairness of the financial statements. The third or “opinion” paragraph expresses the auditor’s opinion on the fairness of the audited financial statements.
<span>An unqualified audit opinion states that the financial statements give a “true and fair view” (international) or are “fairly presented” (international and US) in accordance with applicable accounting
#cfa-level-1 #reading-22-financial-statement-analysis-intro
A qualified audit opinion is one in which there is some scope limitation or exception to accounting standards.
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3.1.7. Auditor’s Reportssented” (international and US) in accordance with applicable accounting standards. This is often referred to as a “clean” opinion and is the one that analysts would like to see in a financial report. There are several other types of opinions. <span>A qualified audit opinion is one in which there is some scope limitation or exception to accounting standards. Exceptions are described in the audit report with additional explanatory paragraphs so that the analyst can determine the importance of the exception. An adverse audit opinion is issued
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Question
A [...] opinion is one in which there is some scope limitation or exception to accounting standards.
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Parent (intermediate) annotation
Open itA qualified audit opinion is one in which there is some scope limitation or exception to accounting standards.Original toplevel document
3.1.7. Auditor’s Reportssented” (international and US) in accordance with applicable accounting standards. This is often referred to as a “clean” opinion and is the one that analysts would like to see in a financial report. There are several other types of opinions. <span>A qualified audit opinion is one in which there is some scope limitation or exception to accounting standards. Exceptions are described in the audit report with additional explanatory paragraphs so that the analyst can determine the importance of the exception. An adverse audit opinion is issued
#cfa-level-1 #reading-22-financial-statement-analysis-intro
In a Qualified audit opinion exceptions are described in the audit report with additional explanatory paragraphs so that the analyst can determine the importance of the exception.
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3.1.7. Auditor’s Reports a “clean” opinion and is the one that analysts would like to see in a financial report. There are several other types of opinions. A qualified audit opinion is one in which there is some scope limitation or exception to accounting standards. <span>Exceptions are described in the audit report with additional explanatory paragraphs so that the analyst can determine the importance of the exception. An adverse audit opinion is issued when an auditor determines that the financial statements materially depart from accounting standards and are not fairly presented. An adverse opinion
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An adverse audit opinion is issued when an auditor determines that the financial statements materially depart from accounting standards and are not fairly presented.
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3.1.7. Auditor’s Reportspinion is one in which there is some scope limitation or exception to accounting standards. Exceptions are described in the audit report with additional explanatory paragraphs so that the analyst can determine the importance of the exception. <span>An adverse audit opinion is issued when an auditor determines that the financial statements materially depart from accounting standards and are not fairly presented. An adverse opinion makes analysis of the financial statements easy: Do not bother analyzing these statements, because the company’s financial statements cannot be relied on. Finally, a
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Question
An [...] is issued when an auditor determines that the financial statements materially depart from accounting standards and are not fairly presented.
Answer
adverse audit opinion
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Parent (intermediate) annotation
Open itAn adverse audit opinion is issued when an auditor determines that the financial statements materially depart from accounting standards and are not fairly presented.Original toplevel document
3.1.7. Auditor’s Reportspinion is one in which there is some scope limitation or exception to accounting standards. Exceptions are described in the audit report with additional explanatory paragraphs so that the analyst can determine the importance of the exception. <span>An adverse audit opinion is issued when an auditor determines that the financial statements materially depart from accounting standards and are not fairly presented. An adverse opinion makes analysis of the financial statements easy: Do not bother analyzing these statements, because the company’s financial statements cannot be relied on. Finally, a
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An adverse opinion makes analysis of the financial statements easy: Do not bother analyzing these statements, because the company’s financial statements cannot be relied on.
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3.1.7. Auditor’s Reportsaragraphs so that the analyst can determine the importance of the exception. An adverse audit opinion is issued when an auditor determines that the financial statements materially depart from accounting standards and are not fairly presented. <span>An adverse opinion makes analysis of the financial statements easy: Do not bother analyzing these statements, because the company’s financial statements cannot be relied on. Finally, a disclaimer of opinion occurs when, for some reason, such as a scope limitation, the auditors are unable to issue an opinion. Exhibit 10 presents the independent auditor’s rep
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a disclaimer of opinion occurs when, for some reason, such as a scope limitation, the auditors are unable to issue an opinion.
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3.1.7. Auditor’s Reportsart from accounting standards and are not fairly presented. An adverse opinion makes analysis of the financial statements easy: Do not bother analyzing these statements, because the company’s financial statements cannot be relied on. Finally, <span>a disclaimer of opinion occurs when, for some reason, such as a scope limitation, the auditors are unable to issue an opinion. Exhibit 10 presents the independent auditor’s report for Volkswagen. Note that Volkswagen received an unqualified or clean audit opinion from PricewaterhouseCoopers for the company’s fi
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Question
a [...] occurs when, for some reason, such as a scope limitation, the auditors are unable to issue an opinion.
Answer
disclaimer of opinion
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Parent (intermediate) annotation
Open ita disclaimer of opinion occurs when, for some reason, such as a scope limitation, the auditors are unable to issue an opinion.Original toplevel document
3.1.7. Auditor’s Reportsart from accounting standards and are not fairly presented. An adverse opinion makes analysis of the financial statements easy: Do not bother analyzing these statements, because the company’s financial statements cannot be relied on. Finally, <span>a disclaimer of opinion occurs when, for some reason, such as a scope limitation, the auditors are unable to issue an opinion. Exhibit 10 presents the independent auditor’s report for Volkswagen. Note that Volkswagen received an unqualified or clean audit opinion from PricewaterhouseCoopers for the company’s fi
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Although management has always been responsible for maintaining effective internal control, the Sarbanes–Oxley Act greatly increases management’s responsibility for demonstrating that the company’s internal controls are effective
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3.1.7. Auditor’s Reportsa paragraph in the opinion related to the financial statements. The internal control system is the company’s internal system that is designed, among other things, to ensure that the company’s process for generating financial reports is sound. <span>Although management has always been responsible for maintaining effective internal control, the Sarbanes–Oxley Act greatly increases management’s responsibility for demonstrating that the company’s internal controls are effective. Management of publicly traded companies in the United States are now required by securities regulators to explicitly accept responsibility for the effectiveness of internal control, ev
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Although Auditors reports and attestations provide some assurances to analysts, they are not infallible. The analyst must always use a degree of healthy skepticism when analyzing financial statements
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3.1.7. Auditor’s Reportsility for the effectiveness of internal control, evaluate the effectiveness of internal control using suitable control criteria, support the evaluation with sufficient competent evidence, and provide a report on internal control.
<span>Although these reports and attestations provide some assurances to analysts, they are not infallible. The analyst must always use a degree of healthy skepticism when analyzing financial statements.
<span><body><html>
Article 14741525004923.2. Other Sources of Information#cfa-level-1 #reading-22-financial-statement-analysis-intro
The information described in Section 3.1 is generally provided to shareholders at least annually. In addition, companies also provide information on management and director compensation, company stock performance, and any potential conflicts of interest that may exist between management, the board, and shareholders. This information may appear in the company’s annual report or other publicly available documents. Public companies often provide this information in proxy statements, which are statements distributed to shareholders about matters that are to be put to a vote at the company’s annual (or special) meeting of shareholders.
Interim reports are also provided by the company either semiannually or quarterly, depending on the applicable regulatory requirements. Interim reports generally present the four basic financial statements and condensed notes but are not audited. These interim reports provide updated information on a company’s performance and financial position since the last annua
#cfa-level-1 #reading-22-financial-statement-analysis-intro
The information described is generally provided to shareholders at least annually.
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3.2. Other Sources of Information
The information described in Section 3.1 is generally provided to shareholders at least annually. In addition, companies also provide information on management and director compensation, company stock performance, and any potential conflicts of interest that may exist between manage
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Question
The information described is generally provided to shareholders at least [...]
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Parent (intermediate) annotation
Open itThe information described is generally provided to shareholders at least annually.Original toplevel document
3.2. Other Sources of Information
The information described in Section 3.1 is generally provided to shareholders at least annually. In addition, companies also provide information on management and director compensation, company stock performance, and any potential conflicts of interest that may exist between manage
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companies also provide information on management and director compensation, company stock performance, and any potential conflicts of interest that may exist between management, the board, and shareholders.
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3.2. Other Sources of Information
The information described in Section 3.1 is generally provided to shareholders at least annually. In addition, companies also provide information on management and director compensation, company stock performance, and any potential conflicts of interest that may exist between management, the board, and shareholders. This information may appear in the company’s annual report or other publicly available documents. Public companies often provide this information in proxy statements, which are statemen
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Public companies often provide other sources of information in proxy statements, which are statements distributed to shareholders about matters that are to be put to a vote at the company’s annual (or special) meeting of shareholders.
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3.2. Other Sources of Informationcompensation, company stock performance, and any potential conflicts of interest that may exist between management, the board, and shareholders. This information may appear in the company’s annual report or other publicly available documents. <span>Public companies often provide this information in proxy statements, which are statements distributed to shareholders about matters that are to be put to a vote at the company’s annual (or special) meeting of shareholders.
Interim reports are also provided by the company either semiannually or quarterly, depending on the applicable regulatory requirements. Interim reports generally present th
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Question
[...] are statements distributed to shareholders about matters that are to be put to a vote at the company’s annual (or special) meeting of shareholders.
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Parent (intermediate) annotation
Open itPublic companies often provide other sources of information in proxy statements, which are statements distributed to shareholders about matters that are to be put to a vote at the company’s annual (or special) meeting of shareholders.Original toplevel document
3.2. Other Sources of Informationcompensation, company stock performance, and any potential conflicts of interest that may exist between management, the board, and shareholders. This information may appear in the company’s annual report or other publicly available documents. <span>Public companies often provide this information in proxy statements, which are statements distributed to shareholders about matters that are to be put to a vote at the company’s annual (or special) meeting of shareholders.
Interim reports are also provided by the company either semiannually or quarterly, depending on the applicable regulatory requirements. Interim reports generally present th
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Interim reports are also provided by the company either semiannually or quarterly, depending on the applicable regulatory requirements.
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3.2. Other Sources of Informationments. Public companies often provide this information in proxy statements, which are statements distributed to shareholders about matters that are to be put to a vote at the company’s annual (or special) meeting of shareholders.
<span>Interim reports are also provided by the company either semiannually or quarterly, depending on the applicable regulatory requirements. Interim reports generally present the four basic financial statements and condensed notes but are not audited. These interim reports provide updated information on a company’s performan
Tags
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Question
[...] are also provided by the company either semiannually or quarterly, depending on the applicable regulatory requirements.
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Parent (intermediate) annotation
Open itInterim reports are also provided by the company either semiannually or quarterly, depending on the applicable regulatory requirements.Original toplevel document
3.2. Other Sources of Informationments. Public companies often provide this information in proxy statements, which are statements distributed to shareholders about matters that are to be put to a vote at the company’s annual (or special) meeting of shareholders.
<span>Interim reports are also provided by the company either semiannually or quarterly, depending on the applicable regulatory requirements. Interim reports generally present the four basic financial statements and condensed notes but are not audited. These interim reports provide updated information on a company’s performan
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Interim reports generally present the four basic financial statements and condensed notes but are not audited. These interim reports provide updated information on a company’s performance and financial position since the last annual period.
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3.2. Other Sources of Informationrs that are to be put to a vote at the company’s annual (or special) meeting of shareholders.
Interim reports are also provided by the company either semiannually or quarterly, depending on the applicable regulatory requirements. <span>Interim reports generally present the four basic financial statements and condensed notes but are not audited. These interim reports provide updated information on a company’s performance and financial position since the last annual period.
Companies also provide relevant current information on their websites, in press releases, and in conference calls with analysts and investors. One type of press release, wh
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Companies also provide relevant current information on their websites, in press releases, and in conference calls with analysts and investors
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3.2. Other Sources of Informationorts generally present the four basic financial statements and condensed notes but are not audited. These interim reports provide updated information on a company’s performance and financial position since the last annual period.
<span>Companies also provide relevant current information on their websites, in press releases, and in conference calls with analysts and investors. One type of press release, which analysts often consider to be particularly important, is the periodic earnings announcement. The earnings announcement often happens well before the co
#cfa-level-1 #reading-22-financial-statement-analysis-intro
One type of press release, which analysts often consider to be particularly important, is the periodic earnings announcement.
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3.2. Other Sources of Informationmation on a company’s performance and financial position since the last annual period.
Companies also provide relevant current information on their websites, in press releases, and in conference calls with analysts and investors. <span>One type of press release, which analysts often consider to be particularly important, is the periodic earnings announcement. The earnings announcement often happens well before the company files its formal financial statements. Such earnings announcements are often followed by a conference call in which the c
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Question
One type of press release, which analysts often consider to be particularly important, is the [...]
Answer
periodic earnings announcement.
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Parent (intermediate) annotation
Open itOne type of press release, which analysts often consider to be particularly important, is the periodic earnings announcement.Original toplevel document
3.2. Other Sources of Informationmation on a company’s performance and financial position since the last annual period.
Companies also provide relevant current information on their websites, in press releases, and in conference calls with analysts and investors. <span>One type of press release, which analysts often consider to be particularly important, is the periodic earnings announcement. The earnings announcement often happens well before the company files its formal financial statements. Such earnings announcements are often followed by a conference call in which the c
#cfa-level-1 #reading-22-financial-statement-analysis-intro
The earnings announcement often happens well before the company files its formal financial statements.
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3.2. Other Sources of Informationevant current information on their websites, in press releases, and in conference calls with analysts and investors. One type of press release, which analysts often consider to be particularly important, is the periodic earnings announcement. <span>The earnings announcement often happens well before the company files its formal financial statements. Such earnings announcements are often followed by a conference call in which the company’s senior executives describe the company’s performance and answer questions posed by conference
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Question
The earnings announcement often happens well before [...]
Answer
the company files its formal financial statements.
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Parent (intermediate) annotation
Open itThe earnings announcement often happens well before the company files its formal financial statements.Original toplevel document
3.2. Other Sources of Informationevant current information on their websites, in press releases, and in conference calls with analysts and investors. One type of press release, which analysts often consider to be particularly important, is the periodic earnings announcement. <span>The earnings announcement often happens well before the company files its formal financial statements. Such earnings announcements are often followed by a conference call in which the company’s senior executives describe the company’s performance and answer questions posed by conference
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Such earnings announcements are often followed by a conference call in which the company’s senior executives describe the company’s performance and answer questions posed by conference call participants.
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3.2. Other Sources of Informationnd investors. One type of press release, which analysts often consider to be particularly important, is the periodic earnings announcement. The earnings announcement often happens well before the company files its formal financial statements. <span>Such earnings announcements are often followed by a conference call in which the company’s senior executives describe the company’s performance and answer questions posed by conference call participants. Following the earnings conference call, the investor relations portion of the company’s website may post a recording of the call accompanied by slides and supplemental information discu
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Following the earnings conference call, the investor relations portion of the company’s website may post a recording of the call accompanied by slides and supplemental information discussed during the call.
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3.2. Other Sources of Informationfiles its formal financial statements. Such earnings announcements are often followed by a conference call in which the company’s senior executives describe the company’s performance and answer questions posed by conference call participants. <span>Following the earnings conference call, the investor relations portion of the company’s website may post a recording of the call accompanied by slides and supplemental information discussed during the call.
When performing financial statement analysis, analysts should review all these company sources of information as well as information from external sources regarding the eco
#cfa-level-1 #reading-22-financial-statement-analysis-intro
When performing financial statement analysis, analysts should review all these company sources of information as well as information from external sources regarding the economy, the industry, the company, and peer (comparable) companies.
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3.2. Other Sources of Informationnce call participants. Following the earnings conference call, the investor relations portion of the company’s website may post a recording of the call accompanied by slides and supplemental information discussed during the call.
<span>When performing financial statement analysis, analysts should review all these company sources of information as well as information from external sources regarding the economy, the industry, the company, and peer (comparable) companies. Information on the economy, industry, and peer companies is useful in putting the company’s financial performance and position in perspective and in assessing the company’s future. In m
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Information on the economy, industry, and peer companies is useful in putting the company’s financial performance and position in perspective and in assessing the company’s future.
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3.2. Other Sources of Information13;
When performing financial statement analysis, analysts should review all these company sources of information as well as information from external sources regarding the economy, the industry, the company, and peer (comparable) companies. <span>Information on the economy, industry, and peer companies is useful in putting the company’s financial performance and position in perspective and in assessing the company’s future. In most cases, information from sources apart from the company is crucial to an analyst’s effectiveness. For example, an analyst studying a consumer-oriented company will typically seek
#cfa-level-1 #reading-22-financial-statement-analysis-intro
In most cases, information from sources apart from the company is crucial to an analyst’s effectiveness.
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3.2. Other Sources of Information, the industry, the company, and peer (comparable) companies. Information on the economy, industry, and peer companies is useful in putting the company’s financial performance and position in perspective and in assessing the company’s future. <span>In most cases, information from sources apart from the company is crucial to an analyst’s effectiveness. For example, an analyst studying a consumer-oriented company will typically seek direct experience with the products (taste the food or drink, use the shampoo or soap, visit the stores
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Question
In most cases, information from [...] is crucial to an analyst’s effectiveness.
Answer
sources apart from the company
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Parent (intermediate) annotation
Open itIn most cases, information from sources apart from the company is crucial to an analyst’s effectiveness.Original toplevel document
3.2. Other Sources of Information, the industry, the company, and peer (comparable) companies. Information on the economy, industry, and peer companies is useful in putting the company’s financial performance and position in perspective and in assessing the company’s future. <span>In most cases, information from sources apart from the company is crucial to an analyst’s effectiveness. For example, an analyst studying a consumer-oriented company will typically seek direct experience with the products (taste the food or drink, use the shampoo or soap, visit the stores
#cfa-level-1 #reading-22-financial-statement-analysis-intro
For example, an analyst studying a consumer-oriented company will typically seek direct experience with the products (taste the food or drink, use the shampoo or soap, visit the stores or hotels)
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3.2. Other Sources of Informationeer companies is useful in putting the company’s financial performance and position in perspective and in assessing the company’s future. In most cases, information from sources apart from the company is crucial to an analyst’s effectiveness. <span>For example, an analyst studying a consumer-oriented company will typically seek direct experience with the products (taste the food or drink, use the shampoo or soap, visit the stores or hotels). An analyst following a highly regulated industry will study the existing and expected relevant regulations. An analyst following a highly technical industry will gain relevant expertis
#cfa-level-1 #reading-22-financial-statement-analysis-intro
An analyst following a highly regulated industry will study the existing and expected relevant regulations.
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3.2. Other Sources of Informationany is crucial to an analyst’s effectiveness. For example, an analyst studying a consumer-oriented company will typically seek direct experience with the products (taste the food or drink, use the shampoo or soap, visit the stores or hotels). <span>An analyst following a highly regulated industry will study the existing and expected relevant regulations. An analyst following a highly technical industry will gain relevant expertise personally or seek input from a technical specialist. In sum, thorough research goes beyond financial repor
#cfa-level-1 #reading-22-financial-statement-analysis-intro
An analyst following a highly technical industry will gain relevant expertise personally or seek input from a technical specialist. In sum, thorough research goes beyond financial reports.
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3.2. Other Sources of Informationill typically seek direct experience with the products (taste the food or drink, use the shampoo or soap, visit the stores or hotels). An analyst following a highly regulated industry will study the existing and expected relevant regulations. <span>An analyst following a highly technical industry will gain relevant expertise personally or seek input from a technical specialist. In sum, thorough research goes beyond financial reports.
The next section presents a framework for using all this information in financial statement analysis.
<span><body><html>
Question
How much is 1 oz of breast milk/formula in cc?
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NutritionNUTRITION
Infant feeding (30cc/1oz): breast (20kcal/oz, 0.67kcal/cc), AVG need (100kcal/kg/d)
For a 9mo, select which foods can be introduced at this age? What are the normal feeding stages for a child?
Question
How much is 30cc of breastmilk/formula in oz?
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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scheduled repetition interval | | | last repetition or drill | | | | |
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NutritionNUTRITION
Infant feeding (30cc/1oz): breast (20kcal/oz, 0.67kcal/cc), AVG need (100kcal/kg/d)
For a 9mo, select which foods can be introduced at this age? What are the normal feeding stages for a child? 
Question
How many kcal/oz is breastmilk/formula?
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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scheduled repetition interval | | | last repetition or drill | | | | |
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NutritionNUTRITION
Infant feeding (30cc/1oz): breast (20kcal/oz, 0.67kcal/cc), AVG need (100kcal/kg/d)
For a 9mo, select which foods can be introduced at this age? What are the normal feeding stages for a child?
0-6mo: bre
Question
How many kcal/cc is breastmilk/formula?
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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scheduled repetition interval | | | last repetition or drill | | | | |
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NutritionNUTRITION
Infant feeding (30cc/1oz): breast (20kcal/oz, 0.67kcal/cc), AVG need (100kcal/kg/d)
For a 9mo, select which foods can be introduced at this age? What are the normal feeding stages for a child?
0-6mo: breast milk or f
Question
What is the average feeding need for infants in kcal/kg/d?
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repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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scheduled repetition interval | | | last repetition or drill | | | | |
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NutritionNUTRITION
Infant feeding (30cc/1oz): breast (20kcal/oz, 0.67kcal/cc), AVG need (100kcal/kg/d)
For a 9mo, select which foods can be introduced at this age? What are the normal feeding stages for a child?
0-6mo: breast milk or formula, 2-4oz (60-120ml)
Question
What can a 0-6 mo old eat?
Answer
breast milk or formula
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scheduled repetition interval | | | last repetition or drill | | | | |
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NutritionON
Infant feeding (30cc/1oz): breast (20kcal/oz, 0.67kcal/cc), AVG need (100kcal/kg/d)
For a 9mo, select which foods can be introduced at this age? What are the normal feeding stages for a child?
0-6mo: <span>breast milk or formula, 2-4oz (60-120ml) per feed, 8-12 feeds/day, 20-25min per feed 6-8mo: solid food introduction – do not delay beyond 9 mo
2 to 3 new foods/wk with few days in between (monitoring
Question
How much breast milk/formula should a 0-6mo old infant get per feed (oz & ml)?
Answer
2-4oz (60-120ml) per feed
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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scheduled repetition interval | | | last repetition or drill | | | | |
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Nutritioneeding (30cc/1oz): breast (20kcal/oz, 0.67kcal/cc), AVG need (100kcal/kg/d)
For a 9mo, select which foods can be introduced at this age? What are the normal feeding stages for a child?
0-6mo: breast milk or formula, <span>2-4oz (60-120ml) per feed, 8-12 feeds/day, 20-25min per feed 6-8mo: solid food introduction – do not delay beyond 9 mo
2 to 3 new foods/wk with few days in between (monitoring allergies) Suggested order:
Question
How many feeds per day for a 0-6mo old?
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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Nutrition20kcal/oz, 0.67kcal/cc), AVG need (100kcal/kg/d)
For a 9mo, select which foods can be introduced at this age? What are the normal feeding stages for a child?
0-6mo: breast milk or formula, 2-4oz (60-120ml) per feed, <span>8-12 feeds/day, 20-25min per feed 6-8mo: solid food introduction – do not delay beyond 9 mo
2 to 3 new foods/wk with few days in between (monitoring allergies) Suggested order: meat/alternativ
Question
On average, how long is a feeding session for 0-6mo olds?
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scheduled repetition interval | | | last repetition or drill | | | | |
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Nutritioncal/cc), AVG need (100kcal/kg/d)
For a 9mo, select which foods can be introduced at this age? What are the normal feeding stages for a child?
0-6mo: breast milk or formula, 2-4oz (60-120ml) per feed, 8-12 feeds/day, <span>20-25min per feed 6-8mo: solid food introduction – do not delay beyond 9 mo
2 to 3 new foods/wk with few days in between (monitoring allergies) Suggested order: meat/alternatives/iron enriched ce
Question
When should solid food introduction begin?
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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scheduled repetition interval | | | last repetition or drill | | | | |
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Nutrition(100kcal/kg/d)
For a 9mo, select which foods can be introduced at this age? What are the normal feeding stages for a child?
0-6mo: breast milk or formula, 2-4oz (60-120ml) per feed, 8-12 feeds/day, 20-25min per feed <span>6-8mo: solid food introduction – do not delay beyond 9 mo
2 to 3 new foods/wk with few days in between (monitoring allergies) Suggested order: meat/alternatives/iron enriched cereal (
#ir #peds
solid food introduction – do not delay beyond 9 mo
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Nutrition/kg/d)
For a 9mo, select which foods can be introduced at this age? What are the normal feeding stages for a child?
0-6mo: breast milk or formula, 2-4oz (60-120ml) per feed, 8-12 feeds/day, 20-25min per feed 6-8mo: <span>solid food introduction – do not delay beyond 9 mo
2 to 3 new foods/wk with few days in between (monitoring allergies) Suggested order: meat/alternatives/iron enriched cereal (rice cereal is least allergenic)àpureed vegetablesàfr
#ir #peds
6-8mo: solid food introduction – do not delay beyond 9 mo
- 2 to 3 new foods/wk with few days in between (monitoring allergies)
- Suggested order: meat/alternatives/iron enriched cereal (rice cereal is least allergenic)àpureed vegetablesàfruit
- Breast milk/formula (6-8oz, 3-5/day) + infant cereal/biscuit/vege/fruit/meat/beans
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Nutrition(100kcal/kg/d)
For a 9mo, select which foods can be introduced at this age? What are the normal feeding stages for a child?
0-6mo: breast milk or formula, 2-4oz (60-120ml) per feed, 8-12 feeds/day, 20-25min per feed <span>6-8mo: solid food introduction – do not delay beyond 9 mo
2 to 3 new foods/wk with few days in between (monitoring allergies) Suggested order: meat/alternatives/iron enriched cereal (rice cereal is least allergenic)àpureed vegetablesàfruit Breast milk/formula (6-8oz, 3-5/day) + infant cereal/biscuit/vege/fruit/meat/beans
8-12 mo: finger foods and switch to homogenized (3%) milk (9-12mo); breast/formula (6-8oz, 3-4/day) + cheese/yogurt, bread/pasta, infant cereal, veg/fruit, meat/beans
Fo
#ir #peds
8-12 mo: finger foods and switch to homogenized (3%) milk (9-12mo); breast/formula (6-8oz, 3-4/day) + cheese/yogurt, bread/pasta, infant cereal, veg/fruit, meat/beans
- Foods to avoid: honey (risk of botulism), added sugar/salt, juice (not nutritious, too much sugar), anything that is a choking hazard (chunks, round foods like grapes)
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Nutritionays in between (monitoring allergies) Suggested order: meat/alternatives/iron enriched cereal (rice cereal is least allergenic)àpureed vegetablesàfruit Breast milk/formula (6-8oz, 3-5/day) + infant cereal/biscuit/vege/fruit/meat/beans
<span>8-12 mo: finger foods and switch to homogenized (3%) milk (9-12mo); breast/formula (6-8oz, 3-4/day) + cheese/yogurt, bread/pasta, infant cereal, veg/fruit, meat/beans
Foods to avoid: honey (risk of botulism), added sugar/salt, juice (not nutritious, too much sugar), anything that is a choking hazard (chunks, round foods like grapes)
>12mo: avoid excessive milk (i.e. <16 oz/d) Wt often falters before length (if length ↓, chr) Feeding milestones
0-4mo: root, suck, swallow 6mo: holds bottle/cup 8
Question
When should children avoid excessive milk?
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scheduled repetition interval | | | last repetition or drill | | | | |
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Nutritione/yogurt, bread/pasta, infant cereal, veg/fruit, meat/beans
Foods to avoid: honey (risk of botulism), added sugar/salt, juice (not nutritious, too much sugar), anything that is a choking hazard (chunks, round foods like grapes)
<span>>12mo: avoid excessive milk (i.e. <16 oz/d) Wt often falters before length (if length ↓, chr) Feeding milestones
0-4mo: root, suck, swallow 6mo: holds bottle/cup 8-12mo: finger fee
Question
About how much milk should >12mo olds be drinking?
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Nutritionveg/fruit, meat/beans
Foods to avoid: honey (risk of botulism), added sugar/salt, juice (not nutritious, too much sugar), anything that is a choking hazard (chunks, round foods like grapes)
>12mo: avoid excessive milk (i.e. <span><16 oz/d) Wt often falters before length (if length ↓, chr) Feeding milestones
0-4mo: root, suck, swallow 6mo: holds bottle/cup 8-12mo: finger feed, chew 12-18mo: uses cup, spoon 18-24mo:
#ir #peds
Wt often falters before length (if length ↓, chr)
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Nutritionat/beans
Foods to avoid: honey (risk of botulism), added sugar/salt, juice (not nutritious, too much sugar), anything that is a choking hazard (chunks, round foods like grapes)
>12mo: avoid excessive milk (i.e. <16 oz/d) <span>Wt often falters before length (if length ↓, chr) Feeding milestones
0-4mo: root, suck, swallow 6mo: holds bottle/cup 8-12mo: finger feed, chew 12-18mo: uses cup, spoon 18-24mo: likes eating w/ hands 2-5y: food jags (fixated on
#ir #peds
Feeding milestones
- 0-4mo: root, suck, swallow
- 6mo: holds bottle/cup
- 8-12mo: finger feed, chew
- 12-18mo: uses cup, spoon
- 18-24mo: likes eating w/ hands
- 2-5y: food jags (fixated on few foods)
- 4-5y: knife, fork, good self-eater
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Nutritionulism), added sugar/salt, juice (not nutritious, too much sugar), anything that is a choking hazard (chunks, round foods like grapes)
>12mo: avoid excessive milk (i.e. <16 oz/d) Wt often falters before length (if length ↓, chr) <span>Feeding milestones
0-4mo: root, suck, swallow 6mo: holds bottle/cup 8-12mo: finger feed, chew 12-18mo: uses cup, spoon 18-24mo: likes eating w/ hands 2-5y: food jags (fixated on few foods) 4-5y: knife, fork, good self-eater
Composition of Human Milk
• Colostrum
o Energy value
o Increased sodium, potassium, chloride
o Increased protein, fat‐soluble vitamins, minera
#ir #peds
Composition of Human Milk
• Colostrum
o Energy value
o Increased sodium, potassium, chloride
o Increased protein, fat‐soluble vitamins, minerals
o High level of antibodies
o Facilitates passage of meconium and establishment of Lactobacillus
bifidus flora in infant’s gut
• Mature Milk
o Energy value (0.67 kcal/mL)
o Fat (mainly triglycerides)
o Carbohydrates (mainly lactose)
o Protein (Whey>Casein)
o Vitamins/Minerals (except Vitamin D)
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Nutritionding milestones
0-4mo: root, suck, swallow 6mo: holds bottle/cup 8-12mo: finger feed, chew 12-18mo: uses cup, spoon 18-24mo: likes eating w/ hands 2-5y: food jags (fixated on few foods) 4-5y: knife, fork, good self-eater
<span>Composition of Human Milk
• Colostrum
o Energy value
o Increased sodium, potassium, chloride
o Increased protein, fat‐soluble vitamins, minerals
o High level of antibodies
o Facilitates passage of meconium and establishment of Lactobacillus
bifidus flora in infant’s gut
• Mature Milk
o Energy value (0.67 kcal/mL)
o Fat (mainly triglycerides)
o Carbohydrates (mainly lactose)
o Protein (Whey>Casein)
o Vitamins/Minerals (except Vitamin D)
Benefits of Breastfeeding
• Infants
o Maternal‐infant bonding
o Composition – digestible macronutrients
o Protection against infections (AOM, RSV infec
#ir #peds
Benefits of Breastfeeding
• Infants
o Maternal‐infant bonding
o Composition – digestible macronutrients
o Protection against infections (AOM, RSV infection, diarrhea)
o Passive immunity (macrophages, lymphocytes (IgA), lactoferrin,
lysozyme)
o Decreased incidence of SIDS
o Decreased allergies/atopy
• Maternal
o Decreased postpartum bleeding & faster uterine involution
o Lactational amenorrhea and delayed resumption of ovulation
o Earlier return to pre‐pregnancy weight
o Improved bone remineralization postpartum (and decreased hip
fracture in postmenopausal period)
o Decreased cost
o Ready availability without prep time
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Nutritionn infant’s gut
• Mature Milk
o Energy value (0.67 kcal/mL)
o Fat (mainly triglycerides)
o Carbohydrates (mainly lactose)
o Protein (Whey>Casein)
o Vitamins/Minerals (except Vitamin D)
<span>Benefits of Breastfeeding
• Infants
o Maternal‐infant bonding
o Composition – digestible macronutrients
o Protection against infections (AOM, RSV infection, diarrhea)
o Passive immunity (macrophages, lymphocytes (IgA), lactoferrin,
lysozyme)
o Decreased incidence of SIDS
o Decreased allergies/atopy
• Maternal
o Decreased postpartum bleeding & faster uterine involution
o Lactational amenorrhea and delayed resumption of ovulation
o Earlier return to pre‐pregnancy weight
o Improved bone remineralization postpartum (and decreased hip
fracture in postmenopausal period)
o Decreased cost
o Ready availability without prep time
Contraindications to Breastfeeding
• Medical Disorders
o Baby: Galactosemia
‐ Absent liver enzyme galactose‐1‐phosphate uridyltransferase
‐ Unable to meta
#ir #peds
Contraindications to Breastfeeding
• Medical Disorders
o Baby: Galactosemia
‐ Absent liver enzyme galactose‐1‐phosphate uridyltransferase
‐ Unable to metabolize galactose, lactose (glucose + galactose)
‐ Without galactose restriction, leads to liver failure and mental
retardation
• Infections
o Mom: HIV, Human lymphotrophic virus (HTLV‐1 or HTLV‐2),
herpetic lesions on breast, active untreated TB
• Medications (www.motherrisk.org)
o Chemotherapy, immunosuppressants, lithium, ergot alkaloids,
radiopharmaceuticals, bromocriptine, iodides
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Nutritionf ovulation
o Earlier return to pre‐pregnancy weight
o Improved bone remineralization postpartum (and decreased hip
fracture in postmenopausal period)
o Decreased cost
o Ready availability without prep time
<span>Contraindications to Breastfeeding
• Medical Disorders
o Baby: Galactosemia
‐ Absent liver enzyme galactose‐1‐phosphate uridyltransferase
‐ Unable to metabolize galactose, lactose (glucose + galactose)
‐ Without galactose restriction, leads to liver failure and mental
retardation
• Infections
o Mom: HIV, Human lymphotrophic virus (HTLV‐1 or HTLV‐2),
herpetic lesions on breast, active untreated TB
• Medications (www.motherrisk.org)
o Chemotherapy, immunosuppressants, lithium, ergot alkaloids,
radiopharmaceuticals, bromocriptine, iodides
Supplements Required When Breastfeeding
• Vitamin D
o Supplemental dosage: 400 IU/d
o Side effects w/out supplementation: Rickets/hypocalcemic seizure
37&
#ir #peds
Supplements Required When Breastfeeding
• Vitamin D
o Supplemental dosage: 400 IU/d
o Side effects w/out supplementation: Rickets/hypocalcemic seizure
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Nutritions (HTLV‐1 or HTLV‐2),
herpetic lesions on breast, active untreated TB
• Medications (www.motherrisk.org)
o Chemotherapy, immunosuppressants, lithium, ergot alkaloids,
radiopharmaceuticals, bromocriptine, iodides
<span>Supplements Required When Breastfeeding
• Vitamin D
o Supplemental dosage: 400 IU/d
o Side effects w/out supplementation: Rickets/hypocalcemic seizure
37
Markers of Successful Breastfeeding
• ≤7% weight loss in first few days after birth
• Return to birth weight by at least 2 weeks
• 20‐30g per day weight gain
#ir #peds
Markers of Successful Breastfeeding
• ≤7% weight loss in first few days after birth
• Return to birth weight by at least 2 weeks
• 20‐30g per day weight gain during first 3 postnatal months
• Lactation established in mother by 4 days after birth
• ≥ 8 breastfeeding events Q24H
• Baby is latching onto breast easily
• 3‐6 stools/day and 4‐6 voids/day by 5‐7 days of age
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Nutritions,
radiopharmaceuticals, bromocriptine, iodides
Supplements Required When Breastfeeding
• Vitamin D
o Supplemental dosage: 400 IU/d
o Side effects w/out supplementation: Rickets/hypocalcemic seizure
37
<span>Markers of Successful Breastfeeding
• ≤7% weight loss in first few days after birth
• Return to birth weight by at least 2 weeks
• 20‐30g per day weight gain during first 3 postnatal months
• Lactation established in mother by 4 days after birth
• ≥ 8 breastfeeding events Q24H
• Baby is latching onto breast easily
• 3‐6 stools/day and 4‐6 voids/day by 5‐7 days of age
Infant Formulas
Syllabus: Martinez at el. Infant Formulas. Pediatrics in Review. 2011;32(50):179.
The following is a list of different formulas available. This is j
#has-images #ir #peds
Calorie and Fluid Requirements
Applies to healthy, term infants. Infants recovering from acute
malnutrition or serious illnesses may need specialized feeding.
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NutritionAlimentum (partially hydrolyzed)
• Neocate/Puramino (amino‐acid based)
• Portagen/Pregestimal – (for infants with fat malabsorption – typically
if chylothorax post‐cardiac surgery)
Feeding Milestones
<span>Calorie and Fluid Requirements
Applies to healthy, term infants. Infants recovering from acute
malnutrition or serious illnesses may need specialized feeding.
Feeding Requirements
Feeding Recommendations
Breastfeeding
• Exclusively for 6 months and for up to 2 years or beyond (as long as
mother
#has-images #ir #peds
Feeding Requirements
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Nutrition surgery)
Feeding Milestones
Calorie and Fluid Requirements
Applies to healthy, term infants. Infants recovering from acute
malnutrition or serious illnesses may need specialized feeding.
<span>Feeding Requirements
Feeding Recommendations
Breastfeeding
• Exclusively for 6 months and for up to 2 years or beyond (as long as
mother and child want to continue)
AGE
#ir #peds
Feeding Recommendations
Breastfeeding
• Exclusively for 6 months and for up to 2 years or beyond (as long as
mother and child want to continue)
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Nutritions
Calorie and Fluid Requirements
Applies to healthy, term infants. Infants recovering from acute
malnutrition or serious illnesses may need specialized feeding.
Feeding Requirements
<span>Feeding Recommendations
Breastfeeding
• Exclusively for 6 months and for up to 2 years or beyond (as long as
mother and child want to continue)
AGE SKILLS
04
months root, suck, swallow
6 months holds bottle/cup
812
months finger feed, chew
1218
months uses cup, spoon
1824
months
#ir #peds
Food Introduction
• Begin introducing foods at 6 months
• Iron‐rich are recommended as the first foods to introduce
• Gradually increase the number of foods and times/day offered while
continuing to breastfeed
• After introducing iron rich foods, all other foods (except milk & honey)
can be introduced in a variety of textures
• Homogenized cow milk can be introduced after 9‐12 months and
transitioned to family milk after 2 years old. 500 mL/day provides
sufficient vitamin D for bone health. Milk intake >750 mL may lead to
iron deficiency anemia.
• Honey should be avoided until 1 year of age because of the risk of
botulism
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Nutrition13;
M
F
107
102‐104 150‐180
3 – 6 M
F
82‐95
82‐95 150‐180
7 – 9 M
F
79‐80
80 120
10 – 20 M
F
79‐82
82 100‐120
21 – 35 M
F
82‐83
83 100
39
<span>Food Introduction
• Begin introducing foods at 6 months
• Iron‐rich are recommended as the first foods to introduce
• Gradually increase the number of foods and times/day offered while
continuing to breastfeed
• After introducing iron rich foods, all other foods (except milk & honey)
can be introduced in a variety of textures
• Homogenized cow milk can be introduced after 9‐12 months and
transitioned to family milk after 2 years old. 500 mL/day provides
sufficient vitamin D for bone health. Milk intake >750 mL may lead to
iron deficiency anemia.
• Honey should be avoided until 1 year of age because of the risk of
botulism
Allergenic foods
In the past, parents were advised to delay the introduction of allergenic
food into their child’s diet. Now, allergenic foods are introduced like any
#ir #peds
Allergenic foods
In the past, parents were advised to delay the introduction of allergenic
food into their child’s diet. Now, allergenic foods are introduced like any
other food. If there is concern, counsel the parent to wait 2 days between
introduction of an allergenic food and another food. If a reaction is to
occur, it will occur over those 48 hours. There is emerging data to support
that the early introduction of common allergens, such as peanuts, may
actually help prevent allergies.
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Nutritionilk after 2 years old. 500 mL/day provides
sufficient vitamin D for bone health. Milk intake >750 mL may lead to
iron deficiency anemia.
• Honey should be avoided until 1 year of age because of the risk of
botulism
<span>Allergenic foods
In the past, parents were advised to delay the introduction of allergenic
food into their child’s diet. Now, allergenic foods are introduced like any
other food. If there is concern, counsel the parent to wait 2 days between
introduction of an allergenic food and another food. If a reaction is to
occur, it will occur over those 48 hours. There is emerging data to support
that the early introduction of common allergens, such as peanuts, may
actually help prevent allergies.
Food textures
Before 2014 Health Canada recommended babies be introduced to pureed
foods. Now parents are encouraged to introduce their baby to a variety of
textures
#ir #peds
parents are encouraged to introduce their baby to a variety of
textures. Delaying the introduction of lumpy foods beyond 9 months has
been found to be associated with feeding difficulties and lower intake of
fruits and vegetables later in life. Caregivers should still avoid hard, small
and round, or smooth and sticky foods as these may causes aspiration and
choking.
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Nutritionging data to support
that the early introduction of common allergens, such as peanuts, may
actually help prevent allergies.
Food textures
Before 2014 Health Canada recommended babies be introduced to pureed
foods. Now <span>parents are encouraged to introduce their baby to a variety of
textures. Delaying the introduction of lumpy foods beyond 9 months has
been found to be associated with feeding difficulties and lower intake of
fruits and vegetables later in life. Caregivers should still avoid hard, small
and round, or smooth and sticky foods as these may causes aspiration and
choking.
Toss the Sippy Cup
Guidelines now encourage a child to start using an open cup starting at six
months to encourage mature drinking skills. These should be used with
#ir #peds
Toss the Sippy Cup
Guidelines now encourage a child to start using an open cup starting at six
months to encourage mature drinking skills. These should be used with
assistance and small amounts of liquid to start. The sippy cup is associated
with prolonged bottle feeding which is associated with increased calorie
intake, childhood obesity, and caries.
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Nutritiono be associated with feeding difficulties and lower intake of
fruits and vegetables later in life. Caregivers should still avoid hard, small
and round, or smooth and sticky foods as these may causes aspiration and
choking.
<span>Toss the Sippy Cup
Guidelines now encourage a child to start using an open cup starting at six
months to encourage mature drinking skills. These should be used with
assistance and small amounts of liquid to start. The sippy cup is associated
with prolonged bottle feeding which is associated with increased calorie
intake, childhood obesity, and caries.
Feeding Guidelines
Dental Care & Dental Milestones
• Children <3 years should have their teeth/gums brushed by an adult using a toothbrush moiste
#ir #peds
Dental Care & Dental Milestones
• Children <3 years should have their teeth/gums brushed by an adult using a toothbrush moistened only with water
• If increased risk of tooth decay (non‐fluordinated water supply, visible tooth defect, regularly consumes sugary drinks/snacks between
meals, teeth brushed <1x/day, etc), use a rice sized amount of fluoridated toothpaste. An excessive swallowing of toothpaste by young
children may result in dental fluorosis.
• Children 3‐6 years should be assisted to brush their teeth using a pea sized amount of fluoridated toothpaste
• When the child can write their name in cursive, they can do a good job brushing their own teeth
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Nutritionistance and small amounts of liquid to start. The sippy cup is associated
with prolonged bottle feeding which is associated with increased calorie
intake, childhood obesity, and caries.
Feeding Guidelines
<span>Dental Care & Dental Milestones
• Children <3 years should have their teeth/gums brushed by an adult using a toothbrush moistened only with water
• If increased risk of tooth decay (non‐fluordinated water supply, visible tooth defect, regularly consumes sugary drinks/snacks between
meals, teeth brushed <1x/day, etc), use a rice sized amount of fluoridated toothpaste. An excessive swallowing of toothpaste by young
children may result in dental fluorosis.
• Children 3‐6 years should be assisted to brush their teeth using a pea sized amount of fluoridated toothpaste
• When the child can write their name in cursive, they can do a good job brushing their own teeth
Breast feeding: benefits ABCDEFGH :
· Infant:
A llergic condition reduced
B est food for infant
C lose relationship with mother
D evelopment o
#ir #peds
Breast feeding: benefits ABCDEFGH:
· Infant:
Allergic condition reduced
Best food for infant
Close relationship with mother
Development of IQ, jaws, mouth
· Mother:
Econmical
Fitness: quick return to pre-pregnancy body shape
Guards against cancer: breast, ovary, uterus
Hemorrhage (postpartum) reduced
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Nutritionfluorosis.
• Children 3‐6 years should be assisted to brush their teeth using a pea sized amount of fluoridated toothpaste
• When the child can write their name in cursive, they can do a good job brushing their own teeth
<span>Breast feeding: benefits ABCDEFGH :
· Infant:
A llergic condition reduced
B est food for infant
C lose relationship with mother
D evelopment of IQ, jaws, mouth
· Mother:
E conmical
F itness: quick return to pre-pregnancy body shape
G uards against cancer: breast, ovary, uterus
H emorrhage (postpartum) reduced
Infant nutrition
Breastfeeding - advantages
Mnemonic: PACES
P Psychological satisfaction
A Anti-infective property/Atopic disorder
#ir #peds
Breastfeeding - disadvantages
Mnemonic: KIDS
K vitamin K deficiency in breast-milk
I Infection transmission risk eg HIV
D Drugs excreted in milk
S Stressful and tiring for mother
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Nutritionic: PACES
P Psychological satisfaction
A Anti-infective property/Atopic disorders risk .
C Convenient
E Expenseless, ie free
S Stimulates growth and development
<span>Breastfeeding - disadvantages
Mnemonic: KIDS
K vitamin K deficiency in breast-milk
I Infection transmission risk eg HIV
D Drugs excreted in milk
S Stressful and tiring for mother
Breast feeding: contraindicated drugs
BREAST :
B romocriptine/ B enzodiazepines
R adioactive isotopes/ R izatriptan
E rgotamine/ E thosuximide&#
#ir #peds
Breast feeding: contraindicated drugs
BREAST:
Bromocriptine/ Benzodiazepines
Radioactive isotopes/ Rizatriptan
Ergotamine/ Ethosuximide
Amiodarone/ Amphetamines
Stimulant laxatives/ Sex hormones
Tetracycline/ Tretinoin
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Nutritionisadvantages
Mnemonic: KIDS
K vitamin K deficiency in breast-milk
I Infection transmission risk eg HIV
D Drugs excreted in milk
S Stressful and tiring for mother
<span>Breast feeding: contraindicated drugs
BREAST :
B romocriptine/ B enzodiazepines
R adioactive isotopes/ R izatriptan
E rgotamine/ E thosuximide
A miodarone/ A mphetamines
S timulant laxatives/ S ex hormones
T etracycline/ T retinoin
<span><body><html>
#ir #peds
Identifying Data (ID)
• Name, age (years + months), sex, race
• Individuals accompanying the patient and their relationship to patient
• Previously healthy or any known major diagnoses
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Peds HxIdentifying Data (ID)
• Name, age (years + months), sex, race
• Individuals accompanying the patient and their relationship to patient
• Previously healthy or any known major diagnoses
Chief Complaint (CC)/Reason for Referral (RFR)
• In patient’s or parent’s words (include duration of symptoms)
History of Present Illness (HPI)
• Open‐ended question
#ir #peds
History of Present Illness (HPI)
• Open‐ended question, allow parents or child to express their concerns
• Select key symptoms and expand (OPQRSTUVW+ARC):
o Onset (“When was your child last well?”), frequency, duration,
timing (intermittent vs. constant),
o Progression of illness over time (“What happened next?”)
o Quality of symptoms (description, character)
o Relieving and aggravating factors
o Severity of symptoms (quantity, visual analog scale)
o Timing and treatments sought out thus far
o U – “How is this illness affecting U?” (school, work, activities
missed)
o V – Déjà Vu: “Has this happened to you before”, similar past
episodes and treatment, outcome, complications
o What do you think is going on or what are you worried about?
o Associated Symptoms (e.g., if CC is vomiting, ask about abdominal
pain, diarrhea, fever etc.)
o Risk Factors (e.g., if CC is cough, ask about personal and family
history of asthma, eczema, atopy, allergies, exposure to smoking)
o Complications (e.g., if CC is sickle cell crisis, ask about transfusions,
chest crises, ICU admissions, major infections etc.)
• For any infectious disease symptoms always ask: recent exposures to
sick contacts (family, daycare, school), recent travel, recent antibiotic
use, animal or pet exposure
• Current hospital management: What has happened so far since you
arrived at the hospital? Treatments received, investigations, your
understanding of the plan for admission
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Peds Hxls accompanying the patient and their relationship to patient
• Previously healthy or any known major diagnoses
Chief Complaint (CC)/Reason for Referral (RFR)
• In patient’s or parent’s words (include duration of symptoms)
<span>History of Present Illness (HPI)
• Open‐ended question, allow parents or child to express their concerns
• Select key symptoms and expand (OPQRSTUVW+ARC):
o Onset (“When was your child last well?”), frequency, duration,
timing (intermittent vs. constant),
o Progression of illness over time (“What happened next?”)
o Quality of symptoms (description, character)
o Relieving and aggravating factors
o Severity of symptoms (quantity, visual analog scale)
o Timing and treatments sought out thus far
o U – “How is this illness affecting U?” (school, work, activities
missed)
o V – Déjà Vu: “Has this happened to you before”, similar past
episodes and treatment, outcome, complications
o What do you think is going on or what are you worried about?
o Associated Symptoms (e.g., if CC is vomiting, ask about abdominal
pain, diarrhea, fever etc.)
o Risk Factors (e.g., if CC is cough, ask about personal and family
history of asthma, eczema, atopy, allergies, exposure to smoking)
o Complications (e.g., if CC is sickle cell crisis, ask about transfusions,
chest crises, ICU admissions, major infections etc.)
• For any infectious disease symptoms always ask: recent exposures to
sick contacts (family, daycare, school), recent travel, recent antibiotic
use, animal or pet exposure
• Current hospital management: What has happened so far since you
arrived at the hospital? Treatments received, investigations, your
understanding of the plan for admission
Past Medical History (PMHx)
• Significant past or ongoing medical problems including:
o Acute illnesses requiring ER visits, antibiotics, hospitalization
o Chronic i
#ir #peds
Past Medical History (PMHx)
• Significant past or ongoing medical problems including:
o Acute illnesses requiring ER visits, antibiotics, hospitalization
o Chronic illnesses (e.g. asthma, diabetes, congenital heart disease)
o Surgeries
o Accidents or injuries
o Community resources/services involved or referrals in place (e.g.
speech and language, occupational therapy)
o Other physicians or specialists involved in care
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Peds Hxecent antibiotic
use, animal or pet exposure
• Current hospital management: What has happened so far since you
arrived at the hospital? Treatments received, investigations, your
understanding of the plan for admission
<span>Past Medical History (PMHx)
• Significant past or ongoing medical problems including:
o Acute illnesses requiring ER visits, antibiotics, hospitalization
o Chronic illnesses (e.g. asthma, diabetes, congenital heart disease)
o Surgeries
o Accidents or injuries
o Community resources/services involved or referrals in place (e.g.
speech and language, occupational therapy)
o Other physicians or specialists involved in care
Prenatal/Pregnancy History (Preg)
• Mother’s age
• Obstetrical history – GTPAL
• Current pregnancy – “How was your pregnancy?” Any complications?”
o Screening:
#ir #peds
Prenatal/Pregnancy History (Preg)
• Mother’s age
• Obstetrical history – GTPAL
• Current pregnancy – “How was your pregnancy?” Any complications?”
o Screening: blood group, Rh, DAT, HBsAg, Rubella, Syphilis, HIV, GBS
o Genetic screening: MSS, FTS, IPS, amniocentesis, special tests
o Ultrasounds
o Complications: illnesses, infections, bleeding, gestational diabetes
(GDM), gestational hypertension (GHTN),
• Medications, vitamins, iron, smoking, drinking, drug use
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Peds Hxheart disease)
o Surgeries
o Accidents or injuries
o Community resources/services involved or referrals in place (e.g.
speech and language, occupational therapy)
o Other physicians or specialists involved in care
<span>Prenatal/Pregnancy History (Preg)
• Mother’s age
• Obstetrical history – GTPAL
• Current pregnancy – “How was your pregnancy?” Any complications?”
o Screening: blood group, Rh, DAT, HBsAg, Rubella, Syphilis, HIV, GBS
o Genetic screening: MSS, FTS, IPS, amniocentesis, special tests
o Ultrasounds
o Complications: illnesses, infections, bleeding, gestational diabetes
(GDM), gestational hypertension (GHTN),
• Medications, vitamins, iron, smoking, drinking, drug use
Labour and Delivery or Birth History (L&D)
• Gestational age at birth, birth weight
• Labour complications: prolonged rupture of membranes, maternal
temperature,
#ir #peds
Labour and Delivery or Birth History (L&D)
• Gestational age at birth, birth weight
• Labour complications: prolonged rupture of membranes, maternal
temperature, fetal tachycardia, meconium
• Spontaneous vaginal delivery (SVD), interventions required: forceps,
vacuum, caesarian section (C/S) and why
• Resuscitation: APGAR score, routine care, need for resuscitation, NICU
admission, duration
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Peds HxIPS, amniocentesis, special tests
o Ultrasounds
o Complications: illnesses, infections, bleeding, gestational diabetes
(GDM), gestational hypertension (GHTN),
• Medications, vitamins, iron, smoking, drinking, drug use
<span>Labour and Delivery or Birth History (L&D)
• Gestational age at birth, birth weight
• Labour complications: prolonged rupture of membranes, maternal
temperature, fetal tachycardia, meconium
• Spontaneous vaginal delivery (SVD), interventions required: forceps,
vacuum, caesarian section (C/S) and why
• Resuscitation: APGAR score, routine care, need for resuscitation, NICU
admission, duration
Newborn or Neonatal History (Neonatal)
• Common problems: jaundice, poor feeding, difficulty breathing,
cyanosis, seizures
Medications (MEDS)
• Current medicati
#ir #peds
Newborn or Neonatal History (Neonatal)
• Common problems: jaundice, poor feeding, difficulty breathing,
cyanosis, seizures
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Peds Hxdia, meconium
• Spontaneous vaginal delivery (SVD), interventions required: forceps,
vacuum, caesarian section (C/S) and why
• Resuscitation: APGAR score, routine care, need for resuscitation, NICU
admission, duration
<span>Newborn or Neonatal History (Neonatal)
• Common problems: jaundice, poor feeding, difficulty breathing,
cyanosis, seizures
Medications (MEDS)
• Current medications, purpose, start date, dose, duration, recent
changes and compliance
• Past medications taken for an extended period of time&
#ir #peds
Medications (MEDS)
• Current medications, purpose, start date, dose, duration, recent
changes and compliance
• Past medications taken for an extended period of time
• Over the counter (OTC), complementary and alternative products
(CAM), vitamins
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Peds Hx;
• Resuscitation: APGAR score, routine care, need for resuscitation, NICU
admission, duration
Newborn or Neonatal History (Neonatal)
• Common problems: jaundice, poor feeding, difficulty breathing,
cyanosis, seizures
<span>Medications (MEDS)
• Current medications, purpose, start date, dose, duration, recent
changes and compliance
• Past medications taken for an extended period of time
• Over the counter (OTC), complementary and alternative products
(CAM), vitamins
Allergies
• Commonly no known drug allergies (NKDA)
• Medications, type of reaction (If anaphylactic then Medic alert, epipen)
• Environmental, seasonal, food
I
#ir #peds
Allergies
• Commonly no known drug allergies (NKDA)
• Medications, type of reaction (If anaphylactic then Medic alert, epipen)
• Environmental, seasonal, food
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Peds Hx medications, purpose, start date, dose, duration, recent
changes and compliance
• Past medications taken for an extended period of time
• Over the counter (OTC), complementary and alternative products
(CAM), vitamins
<span>Allergies
• Commonly no known drug allergies (NKDA)
• Medications, type of reaction (If anaphylactic then Medic alert, epipen)
• Environmental, seasonal, food
Immunizations
• Check if immunizations up to date (IUTD), any additional vaccines
given
• Ask to see immunization record
Developmental History
• Have you e
#ir #peds
Immunizations
• Check if immunizations up to date (IUTD), any additional vaccines
given
• Ask to see immunization record
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Peds Hxomplementary and alternative products
(CAM), vitamins
Allergies
• Commonly no known drug allergies (NKDA)
• Medications, type of reaction (If anaphylactic then Medic alert, epipen)
• Environmental, seasonal, food
<span>Immunizations
• Check if immunizations up to date (IUTD), any additional vaccines
given
• Ask to see immunization record
Developmental History
• Have you ever had any concerns about your child’s development? Has
there been any regression or plateau?
• How does child compare with siblin
#ir #peds
Developmental History
• Have you ever had any concerns about your child’s development? Has
there been any regression or plateau?
• How does child compare with siblings?
• Use major milestones (walking, first word, toilet training, etc) to assess
previous development
Ask about current milestones as appropriate for age:
o Gross motor
o Fine motor
o Language: receptive and expressive (verbal and non‐verbal)
o Social/Behavioural
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Peds Hxtype of reaction (If anaphylactic then Medic alert, epipen)
• Environmental, seasonal, food
Immunizations
• Check if immunizations up to date (IUTD), any additional vaccines
given
• Ask to see immunization record
<span>Developmental History
• Have you ever had any concerns about your child’s development? Has
there been any regression or plateau?
• How does child compare with siblings?
• Use major milestones (walking, first word, toilet training, etc) to assess
previous development
Ask about current milestones as appropriate for age:
o Gross motor
o Fine motor
o Language: receptive and expressive (verbal and non‐verbal)
o Social/Behavioural
Nutrition History
• Breast feeding: exclusively, duration, frequency
• Formula: brand, how is it prepared, # of feedings/day, quantity
• Solids: when started, tolera
#ir #peds
Nutrition History
• Breast feeding: exclusively, duration, frequency
• Formula: brand, how is it prepared, # of feedings/day, quantity
• Solids: when started, tolerated, any reactions
• Present diet: cereals, fruit, veggies, protein, amount and type of milk
• Vitamins (especially iron and Vitamin D): which ones, how often, dose
• Any difficulties with feeding? Food intolerances? Allergies?
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Peds Hxtraining, etc) to assess
previous development
Ask about current milestones as appropriate for age:
o Gross motor
o Fine motor
o Language: receptive and expressive (verbal and non‐verbal)
o Social/Behavioural
<span>Nutrition History
• Breast feeding: exclusively, duration, frequency
• Formula: brand, how is it prepared, # of feedings/day, quantity
• Solids: when started, tolerated, any reactions
• Present diet: cereals, fruit, veggies, protein, amount and type of milk
• Vitamins (especially iron and Vitamin D): which ones, how often, dose
• Any difficulties with feeding? Food intolerances? Allergies?
Family History (FHx)
• Draw pedigree
• Parents’ age, education level, occupation, health status
• How many siblings? Ages, names, are they healthy? Are there any
#ir #peds
Family History (FHx)
• Draw pedigree
• Parents’ age, education level, occupation, health status
• How many siblings? Ages, names, are they healthy? Are there any
childhood diseases or genetic disorders in the family?
• Any recurrent pregnancy losses, early childhood deaths
• Consanguinity – Were mother and father related before marriage?
• General family history (1‐2 generations)
• Relevant, disease specific family history (3 generations) (i.e.
autoimmune history in Type I DM, atopic history in asthma)
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Peds Hxany reactions
• Present diet: cereals, fruit, veggies, protein, amount and type of milk
• Vitamins (especially iron and Vitamin D): which ones, how often, dose
• Any difficulties with feeding? Food intolerances? Allergies?
<span>Family History (FHx)
• Draw pedigree
• Parents’ age, education level, occupation, health status
• How many siblings? Ages, names, are they healthy? Are there any
childhood diseases or genetic disorders in the family?
• Any recurrent pregnancy losses, early childhood deaths
• Consanguinity – Were mother and father related before marriage?
• General family history (1‐2 generations)
• Relevant, disease specific family history (3 generations) (i.e.
autoimmune history in Type I DM, atopic history in asthma)
Social History (SocHx)
• Who lives at home? Who are the primary caregivers? Parents work
outside the home?
• Does the child attend daycare?
• School, grade, pro
#ir #peds
Social History (SocHx)
• Who lives at home? Who are the primary caregivers? Parents work
outside the home?
• Does the child attend daycare?
• School, grade, progress, future plans
• What does your family do for fun? What does your child do for fun
(music, sports, clubs, friends, interests)?
• Stability of support network: relationship stability, frequent moves,
major events (death in family etc), financial problems, substance abuse
in home
• School adjustment, behaviour problems, habits (nail‐biting, thumb
sucking etc), sleep changes
• How has this illness/disease affected your child/ your family?
• Services involved: CCAC, nursing, occupational therapy, dietician,
physiotherapy
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Peds Hxnity – Were mother and father related before marriage?
• General family history (1‐2 generations)
• Relevant, disease specific family history (3 generations) (i.e.
autoimmune history in Type I DM, atopic history in asthma)
<span>Social History (SocHx)
• Who lives at home? Who are the primary caregivers? Parents work
outside the home?
• Does the child attend daycare?
• School, grade, progress, future plans
• What does your family do for fun? What does your child do for fun
(music, sports, clubs, friends, interests)?
• Stability of support network: relationship stability, frequent moves,
major events (death in family etc), financial problems, substance abuse
in home
• School adjustment, behaviour problems, habits (nail‐biting, thumb
sucking etc), sleep changes
• How has this illness/disease affected your child/ your family?
• Services involved: CCAC, nursing, occupational therapy, dietician,
physiotherapy
Review of Systems/Functional Inquiry (ROS/FI)
General: changes in feeding, sleep, weight loss, growth, energy, fevers,
signs of illness in kids: activity, appetite, attit
#ir #peds
Review of Systems/Functional Inquiry (ROS/FI)
General: changes in feeding, sleep, weight loss, growth, energy, fevers,
signs of illness in kids: activity, appetite, attitude
HEENT: infections (how often, fever, duration), otitis, croup, nasal
discharge/congestion, sore throats, nosebleeds, swollen glands,
choking or coughing with feeding, auditory or visual changes
Cardio: infants: fatigue/sweating during feedings, cyanosis
older kids: syncope, murmurs, palpitations, exercise intolerance
Resp: cough, wheezing, dyspnea, snoring, respiratory infections
GI: appetite, weight changes, nausea, vomiting, diarrhea,
constipation, abdominal pain, distention, encopresis, toilet
training
GU: urinary: pain, frequency, urgency, incontinence, flank pain,
menarche/menses, sexual activity, STI history, discharge,
pruritis
MSK: myalgias, arthralgias, joint pains, stiffness
Neuro: headaches, tics, staring spells, head trauma, paralysis, weakness,
sensory changes
Skin: rashes, jaundice, infection, birthmarks, bruising, petechiae
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Peds Hxiour problems, habits (nail‐biting, thumb
sucking etc), sleep changes
• How has this illness/disease affected your child/ your family?
• Services involved: CCAC, nursing, occupational therapy, dietician,
physiotherapy
<span>Review of Systems/Functional Inquiry (ROS/FI)
General: changes in feeding, sleep, weight loss, growth, energy, fevers,
signs of illness in kids: activity, appetite, attitude
HEENT: infections (how often, fever, duration), otitis, croup, nasal
discharge/congestion, sore throats, nosebleeds, swollen glands,
choking or coughing with feeding, auditory or visual changes
Cardio: infants: fatigue/sweating during feedings, cyanosis
older kids: syncope, murmurs, palpitations, exercise intolerance
Resp: cough, wheezing, dyspnea, snoring, respiratory infections
GI: appetite, weight changes, nausea, vomiting, diarrhea,
constipation, abdominal pain, distention, encopresis, toilet
training
GU: urinary: pain, frequency, urgency, incontinence, flank pain,
menarche/menses, sexual activity, STI history, discharge,
pruritis
MSK: myalgias, arthralgias, joint pains, stiffness
Neuro: headaches, tics, staring spells, head trauma, paralysis, weakness,
sensory changes
Skin: rashes, jaundice, infection, birthmarks, bruising, petechiae
Paediatric history taking ·
Begin with standard things:
patient name, presenting complaint, history of presenting complaint and past
medical history.
·
#ir #peds
Paediatric history taking ·
Begin with standard things:
patient name, presenting complaint, history of presenting complaint and past
medical history.
· Then ask BIFIDA:
Birth details and problems
Immunisations
Feeding
Infection, exposure to
Development, normality of
Allergies
· End by customary review of the rest of the standard things: medications,
family history and social history
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Peds Hxis
MSK: myalgias, arthralgias, joint pains, stiffness
Neuro: headaches, tics, staring spells, head trauma, paralysis, weakness,
sensory changes
Skin: rashes, jaundice, infection, birthmarks, bruising, petechiae
<span>Paediatric history taking ·
Begin with standard things:
patient name, presenting complaint, history of presenting complaint and past
medical history.
· Then ask BIFIDA :
B irth details and problems
I mmunisations
F eeding
I nfection, exposure to
D evelopment, normality of
A llergies
· End by customary review of the rest of the standard things: medications,
family history and social history<span><body><html>
Question
[...viral/bacteria] pneumonia has more assc sx's.
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Pneumonia: viral vs bacterialviral:
more assc sx's, high/low lymphocytes
bact:
higher T, just cough & fever, really high/low WBCs (neutrophils), ESR higher
Question
[...viral/bacteria] pneumonia has high/low lymphocytes.
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Pneumonia: viral vs bacterialviral:
more assc sx's, high/low lymphocytes
bact:
higher T, just cough & fever, really high/low WBCs (neutrophils), ESR higher
Question
[...viral/bacterial] pneumonia has higher T
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Pneumonia: viral vs bacterialviral:
more assc sx's, high/low lymphocytes
bact:
higher T, just cough & fever, really high/low WBCs (neutrophils), ESR higher
Question
[...viral/bacterial] pneumonia has just cough & fever, no other assc sx's.
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Question
[...viral/bacterial] pneumonia has really high/low WBCs.
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scheduled repetition interval | | | last repetition or drill | | | | |
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Pneumonia: viral vs bacterialviral:
more assc sx's, high/low lymphocytes
bact:
higher T, just cough & fever, really high/low WBCs (neutrophils), ESR higher
Question
Which WBCs are affected in bacterial pneumonia?
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Pneumonia: viral vs bacterialviral:
more assc sx's, high/low lymphocytes
bact:
higher T, just cough & fever, really high/low WBCs (neutrophils), ESR higher
Question
Which WBCs are affected in viral pneumonia?
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scheduled repetition interval | | | last repetition or drill | | | | |
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Pneumonia: viral vs bacterialviral:
more assc sx's, high/low lymphocytes
bact:
higher T, just cough & fever, really high/low WBCs (neutrophils), ESR higher
Question
[...viral/bacterial] pneumonia has higher ESR
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Pneumonia: viral vs bacterialviral:
more assc sx's, high/low lymphocytes
bact:
higher T, just cough & fever, really high/low WBCs (neutrophils), ESR higher
#ir #peds
After observation, it is important to begin
the exam with auscultation of the heart
and lungs as this is usually when the child
is calm, quiet and most cooperative.
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Parent (intermediate) annotation
Open itAfter observation, it is important to begin
the exam with auscultation of the heart
and lungs as this is usually when the child
is calm, quiet and most cooperative. Do
not forget that a negative lung auscultation
is not suffi cient to rule out signifi cant
pulmonary disease; the appearance of the
patient (tachypnea, respiratory Original toplevel document
Tricking Kids into the Perfect Exam: Tips for Evaluating the Pediatric Patientt initial diagnostic
tool. The degree of alertness and
interaction, responsiveness to parents and
respiratory status are all valuable measures
of illness that may either suggest or
eliminate concerns of toxicity.
<span>After observation, it is important to begin
the exam with auscultation of the heart
and lungs as this is usually when the child
is calm, quiet and most cooperative. Do
not forget that a negative lung auscultation
is not suffi cient to rule out signifi cant
pulmonary disease; the appearance of the
patient (tachypnea, respiratory distress) is
much more predictive.
Finally, always save the worst for last.
The last items to perform in the physical
exam should always be those things that
are most threatening to the child, includi
#ir #peds
Do
not forget that a negative lung auscultation
is not suffi cient to rule out signifi cant
pulmonary disease; the appearance of the
patient (tachypnea, respiratory distress) is
much more predictive.
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Parent (intermediate) annotation
Open itAfter observation, it is important to begin
the exam with auscultation of the heart
and lungs as this is usually when the child
is calm, quiet and most cooperative. Do
not forget that a negative lung auscultation
is not suffi cient to rule out signifi cant
pulmonary disease; the appearance of the
patient (tachypnea, respiratory distress) is
much more predictive.Original toplevel document
Tricking Kids into the Perfect Exam: Tips for Evaluating the Pediatric Patientt initial diagnostic
tool. The degree of alertness and
interaction, responsiveness to parents and
respiratory status are all valuable measures
of illness that may either suggest or
eliminate concerns of toxicity.
<span>After observation, it is important to begin
the exam with auscultation of the heart
and lungs as this is usually when the child
is calm, quiet and most cooperative. Do
not forget that a negative lung auscultation
is not suffi cient to rule out signifi cant
pulmonary disease; the appearance of the
patient (tachypnea, respiratory distress) is
much more predictive.
Finally, always save the worst for last.
The last items to perform in the physical
exam should always be those things that
are most threatening to the child, includi
#ir #peds
it is important to
observe the newborn. One of the best tips
is to undress and hold the baby. Holding
allows the clinician to assess multiple
things at once, including level of alertness,
respiratory status and tone. This initial
assessment gives the clinician a good
sense of “sick or not sick.”
It is also important to have the baby
undressed to do a careful examination,
looking for rashes, bruises, hair
tourniquets, etc.
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Parent (intermediate) annotation
Open it: A 3-week-old male presented to the
emergency department for congestion and
cough. Mom stated that the infant was not
eating as well, but had normal wet diapers.
No fever noted at home or on exam.
As mentioned above, <span>it is important to
observe the newborn. One of the best tips
is to undress and hold the baby. Holding
allows the clinician to assess multiple
things at once, including level of alertness,
respiratory status and tone. This initial
assessment gives the clinician a good
sense of “sick or not sick.”
It is also important to have the baby
undressed to do a careful examination,
looking for rashes, bruises, hair
tourniquets, etc. During the exam, this
newborn was observed to have an apneic
episode. The patient was admitted for
an evaluation that ultimately revealed a
diagnosis of pertussis.&#Original toplevel document
Tricking Kids into the Perfect Exam: Tips for Evaluating the Pediatric Patient3;
looking in the ears and mouth.
Here are a few cases to illustrate the
importance of the physical exam and
emphasize other tips for evaluating those
age groups that provide the most anxiety
and diffi cult exam.
<span>Newborn
Case 1: A 3-week-old male presented to the
emergency department for congestion and
cough. Mom stated that the infant was not
eating as well, but had normal wet diapers.
No fever noted at home or on exam.
As mentioned above, it is important to
observe the newborn. One of the best tips
is to undress and hold the baby. Holding
allows the clinician to assess multiple
things at once, including level of alertness,
respiratory status and tone. This initial
assessment gives the clinician a good
sense of “sick or not sick.”
It is also important to have the baby
undressed to do a careful examination,
looking for rashes, bruises, hair
tourniquets, etc. During the exam, this
newborn was observed to have an apneic
episode. The patient was admitted for
an evaluation that ultimately revealed a
diagnosis of pertussis.
Infant
Case 2: A 5-month-old male presented
with fever and fussiness. The patient
was seen fi ve days earlier with fever and
URI, diagnosed with otitis media and
disch
Question
What are the 3 hallmarks of informed consent?
Answer
1) appropriate info 2) decision-making capacity 3) voluntariness
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Parent (intermediate) annotation
Open itInformed Consent (c.f. assent): 1) appropriate info 2) decision-making capacity 3) voluntariness (←the 3 hallmarks of informed consent)
Original toplevel document
Highlight doc Day 1BIOETHICS :
Informed Consent (c.f. assent): 1) appropriate info 2) decision-making capacity 3) voluntariness (←the 3 hallmarks of informed consent)
Confidentiality
Age not a factor Unless teen is
Suicidal, homicidal, has thoughts of self-harm/harming others <16yo w/ hx of current/past abuse Disclosu
Question
[...] is not a factor in confidentiality.
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scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open itConfidentiality
Age not a factor Unless teen is
Suicidal, homicidal, has thoughts of self-harm/harming others <16yo w/ hx of current/past abuse Disclosure of abuse & children <16yo in homeOriginal toplevel document
Highlight doc Day 1BIOETHICS :
Informed Consent (c.f. assent): 1) appropriate info 2) decision-making capacity 3) voluntariness (←the 3 hallmarks of informed consent)
Confidentiality
Age not a factor Unless teen is
Suicidal, homicidal, has thoughts of self-harm/harming others <16yo w/ hx of current/past abuse Disclosure of abuse & children <16yo in home
Capacity & consent
Capable if
Able to UNDERSTAND info relevant to making decision re: tx
Eg I’ll lose my leg if I don’t manage my DM &#
Article 14743131947644.1. Articulate the Purpose and Context of Analysis#cfa-level-1 #reading-22-financial-statement-analysis-intro
Prior to undertaking any analysis, it is essential to understand the purpose of the analysis. An understanding of the purpose is particularly important in financial statement analysis because of the numerous available techniques and the substantial amount of data.
Some analytical tasks are well defined, in which case articulating the purpose of the analysis requires little decision making by the analyst. For example, a periodic credit review of an investment-grade debt portfolio or an equity analyst’s report on a particular company may be guided by institutional norms such that the purpose of the analysis is given. Furthermore, the format, procedures, and/or sources of information may also be given.
For other analytical tasks, articulating the purpose of the analysis requires the analyst to make decisions. The purpose of an analysis guides further decisions about the approach, the tools, the data sources, the format in which to report the results of the analysis, and the relative importanc
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Prior to undertaking any analysis, it is essential to understand the purpose of the analysis.
|
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4.1. Articulate the Purpose and Context of Analysis
Prior to undertaking any analysis, it is essential to understand the purpose of the analysis. An understanding of the purpose is particularly important in financial statement analysis because of the numerous available techniques and the substantial amount of data.
S
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Prior to undertaking any analysis, it is essential to understand the [...]
Answer
purpose of the analysis.
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Parent (intermediate) annotation
Open itPrior to undertaking any analysis, it is essential to understand the purpose of the analysis.Original toplevel document
4.1. Articulate the Purpose and Context of Analysis
Prior to undertaking any analysis, it is essential to understand the purpose of the analysis. An understanding of the purpose is particularly important in financial statement analysis because of the numerous available techniques and the substantial amount of data.
S
#cfa-level-1 #reading-22-financial-statement-analysis-intro
An understanding of the purpose is particularly important in financial statement analysis because of the numerous available techniques and the substantial amount of data
|
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started reading on | | | finished reading on | |
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4.1. Articulate the Purpose and Context of Analysis
Prior to undertaking any analysis, it is essential to understand the purpose of the analysis. An understanding of the purpose is particularly important in financial statement analysis because of the numerous available techniques and the substantial amount of data.
Some analytical tasks are well defined, in which case articulating the purpose of the analysis requires little decision making by the analyst. For example, a periodic cred
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
To understand the purpose is important in financial statement analysis because of the [...] and the substantial amount of data
Answer
numerous available techniques
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Parent (intermediate) annotation
Open itAn understanding of the purpose is particularly important in financial statement analysis because of the numerous available techniques and the substantial amount of dataOriginal toplevel document
4.1. Articulate the Purpose and Context of Analysis
Prior to undertaking any analysis, it is essential to understand the purpose of the analysis. An understanding of the purpose is particularly important in financial statement analysis because of the numerous available techniques and the substantial amount of data.
Some analytical tasks are well defined, in which case articulating the purpose of the analysis requires little decision making by the analyst. For example, a periodic cred
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Some analytical tasks are well defined, in which case articulating the purpose of the analysis requires little decision making by the analyst. For example, a periodic credit review of an investment-grade debt portfolio or an equity analyst’s report on a particular company may be guided by institutional norms such that the purpose of the analysis is given. Furthermore, the format, procedures, and/or sources of information may also be given.
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started reading on | | | finished reading on | |
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4.1. Articulate the Purpose and Context of Analysisit is essential to understand the purpose of the analysis. An understanding of the purpose is particularly important in financial statement analysis because of the numerous available techniques and the substantial amount of data.
<span>Some analytical tasks are well defined, in which case articulating the purpose of the analysis requires little decision making by the analyst. For example, a periodic credit review of an investment-grade debt portfolio or an equity analyst’s report on a particular company may be guided by institutional norms such that the purpose of the analysis is given. Furthermore, the format, procedures, and/or sources of information may also be given.
For other analytical tasks, articulating the purpose of the analysis requires the analyst to make decisions. The purpose of an analysis guides further decisions about the a
#cfa-level-1 #reading-22-financial-statement-analysis-intro
When facing a substantial amount of data, a less experienced analyst may be tempted to just start making calculations and generating financial ratios without considering what is relevant for the decision at hand. It is generally advisable to resist this temptation and thus avoid unnecessary or pointless efforts. Consider the questions: If you could have all the calculations and ratios completed instantly, what conclusion would you be able to draw? What question would you be able to answer? What decision would your answer support?
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4.1. Articulate the Purpose and Context of Analysisns. The purpose of an analysis guides further decisions about the approach, the tools, the data sources, the format in which to report the results of the analysis, and the relative importance of different aspects of the analysis.
<span>When facing a substantial amount of data, a less experienced analyst may be tempted to just start making calculations and generating financial ratios without considering what is relevant for the decision at hand. It is generally advisable to resist this temptation and thus avoid unnecessary or pointless efforts. Consider the questions: If you could have all the calculations and ratios completed instantly, what conclusion would you be able to draw? What question would you be able to answer? What decision would your answer support?
The analyst should also define the context at this stage. Who is the intended audience? What is the end product—for example, a final report explaining conclusions and recom
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Once the purpose and context of the analysis is clear, the analyst compiles the specific questions to be answered by the analysis.
e.g. If the purpose of the financial statement analysis (or, more likely, the particular stage of a larger analysis) is to compare the historical performance of three companies operating in a particular industry, specific questions would include the following:
What has been the relative growth rate of the companies?
What has been the relative profitability of the companies?
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4.1. Articulate the Purpose and Context of Analysis? What is the time frame (i.e., when is the report due)? What resources and resource constraints are relevant to completion of the analysis? Again, the context may be predefined (i.e., standard and guided by institutional norms).
<span>Having clarified the purpose and context of the financial statement analysis, the analyst should next compile the specific questions to be answered by the analysis. For example, if the purpose of the financial statement analysis (or, more likely, the particular stage of a larger analysis) is to compare the historical performance of three companies operating in a particular industry, specific questions would include the following: What has been the relative growth rate of the companies, and what has been the relative profitability of the companies?
<span><body><html>
Article 14743276126844.3. Process Data#cfa-level-1 #reading-22-financial-statement-analysis-intro
After obtaining the requisite financial statement and other information, the analyst processes these data using appropriate analytical tools. For example, processing the data may involve computing ratios or growth rates; preparing common-size financial statements; creating charts; performing statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. A comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for exa
#cfa-level-1 #reading-22-financial-statement-analysis-intro
After obtaining the requisite financial statement and other information, the analyst processes these data using appropriate analytical tools.
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4.3. Process Data
After obtaining the requisite financial statement and other information, the analyst processes these data using appropriate analytical tools. For example, processing the data may involve computing ratios or growth rates; preparing common-size financial statements; creating charts; performing statistical analyses, such as regr
#cfa-level-1 #reading-22-financial-statement-analysis-intro
For example, processing the data may involve computing ratios or growth rates; preparing common-size financial statements; creating charts; performing statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task.
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4.3. Process Data
After obtaining the requisite financial statement and other information, the analyst processes these data using appropriate analytical tools. For example, processing the data may involve computing ratios or growth rates; preparing common-size financial statements; creating charts; performing statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. A comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This incl
#cfa-level-1 #reading-22-financial-statement-analysis-intro
A comprehensive financial analysis at this stage would include the following:
-
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
-
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
-
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
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4.3. Process Datag statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. <span>A comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
<span><body><html>
#cfa-level-1 #reading-22-financial-statement-analysis-intro
A comprehensive financial analysis at this stage would include the following:
-
Reading and evaluating financial statements for each company being analyzed.
-
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions.
-
Preparing or collecting common-size financial statement data and financial ratios
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started reading on | | | finished reading on | |
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4.3. Process Datag statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. <span>A comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
<span><body><html>
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
A comprehensive financial analysis at this stage would include the following:
-
[...] financial statements for each company being analyzed.
-
Making any needed adjustments to the financial statements to facilitate comparison when the subject companies reflect differences in accounting standards, accounting choices, or operating decisions.
-
Preparing or collecting common-size financial statement data and financial ratios
Answer
Reading and evaluating
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Parent (intermediate) annotation
Open itA comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed.
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements oOriginal toplevel document
4.3. Process Datag statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. <span>A comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
<span><body><html>
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Reading and evaluating financial statements for each company being analyzed includes reading the notes and understanding what accounting standards have been used, what accounting choices have been made and what operating decisions have been made that affect reported financial statements.
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status | not read | | reprioritisations | |
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last reprioritisation on | | | suggested re-reading day | |
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started reading on | | | finished reading on | |
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Parent (intermediate) annotation
Open itA comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accountinOriginal toplevel document
4.3. Process Datag statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. <span>A comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
<span><body><html>
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
You need to understand what [...] have been used, what accounting choices have been made and what operating decisions have been made that affect reported financial statements.
Answer
accounting standards
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open itReading and evaluating financial statements for each company being analyzed includes reading the notes and understanding what accounting standards have been used, what accounting choices have been made and what operating decisions have been made that affect reported financial statements.
<Original toplevel document
4.3. Process Datag statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. <span>A comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
<span><body><html>
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP)
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status | not read | | reprioritisations | |
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last reprioritisation on | | | suggested re-reading day | |
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started reading on | | | finished reading on | |
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Parent (intermediate) annotation
Open itA comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statemeOriginal toplevel document
4.3. Process Datag statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. <span>A comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
<span><body><html>
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Reading the notes and understanding what accounting standards have been used (for example, [...]
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open itReading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP)Original toplevel document
4.3. Process Datag statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. <span>A comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
<span><body><html>
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Reading and evaluating financial statements for each company being analyzed includes reading the notes and understanding what accounting choices have been made (for example, when to report revenue on the income statement)
|
status | not read | | reprioritisations | |
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last reprioritisation on | | | suggested re-reading day | |
---|
started reading on | | | finished reading on | |
---|
Parent (intermediate) annotation
Open itA comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments toOriginal toplevel document
4.3. Process Datag statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. <span>A comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
<span><body><html>
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Reading and evaluating financial statements includes reading the notes and understanding what accounting choices have been made (for example, when to [...])
Answer
report revenue on the income statement
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open itReading and evaluating financial statements for each company being analyzed includes reading the notes and understanding what accounting choices have been made (for example, when to report revenue on the income statement)Original toplevel document
4.3. Process Datag statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. <span>A comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
<span><body><html>
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Reading and evaluating financial statements includes reading the notes and understanding what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
|
status | not read | | reprioritisations | |
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last reprioritisation on | | | suggested re-reading day | |
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started reading on | | | finished reading on | |
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Parent (intermediate) annotation
Open itA comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accountinOriginal toplevel document
4.3. Process Datag statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. <span>A comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
<span><body><html>
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Reading and evaluating financial statements includes reading the notes and understanding what operating decisions have been made that affect reported financial statements (for example, [...] vs [...]).
Answer
leasing versus purchasing equipment
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open itReading and evaluating financial statements includes reading the notes and understanding what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).Original toplevel document
4.3. Process Datag statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. <span>A comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
<span><body><html>
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
|
status | not read | | reprioritisations | |
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last reprioritisation on | | | suggested re-reading day | |
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started reading on | | | finished reading on | |
---|
Parent (intermediate) annotation
Open itting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
<span>Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) andOriginal toplevel document
4.3. Process Datag statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. <span>A comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
<span><body><html>
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
|
status | not read | | reprioritisations | |
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last reprioritisation on | | | suggested re-reading day | |
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started reading on | | | finished reading on | |
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Parent (intermediate) annotation
Open it comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
<span>Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.<span><body><html>Original toplevel document
4.3. Process Datag statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. <span>A comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
<span><body><html>
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Preparing or collecting common-size financial statement data (which scale data to directly reflect [...] [e.g., of sales] or changes [e.g., from the prior year]).
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open itPreparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On Original toplevel document
4.3. Process Datag statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. <span>A comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
<span><body><html>
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Preparing or collecting common-size financial statement data and [...] (which are measures of various aspects of corporate performance based on financial statement elements).
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open itPreparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts cOriginal toplevel document
4.3. Process Datag statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. <span>A comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
<span><body><html>
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to [...] and/or [...]
Answer
past results
peers’ results.
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open itr]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative <span>profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.<span><body><html>Original toplevel document
4.3. Process Datag statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. <span>A comprehensive financial analysis at this stage would include the following:
Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
<span><body><html>
Article 14743603806844.4. Analyze/Interpret the Processed Data#cfa-level-1 #reading-22-financial-statement-analysis-intro
Once the data have been processed, the next step—critical to any analysis—is to interpret the output. The answer to a specific financial analysis question is seldom the numerical answer alone. Rather, the answer to the analytical question relies on the analyst’s interpretation of the output and the use of this interpreted output to support a conclusion or recommendation. The answers to the specific analytical questions may themselves achieve the underlying purpose of the analysis, but usually, a conclusion or recommendation is required. For example, an equity analysis may require a buy, hold, or sell decision or a conclusion about the value of a share of stock. In support of the decision, the analysis would cite such information as target value, relative performance, expected future performance given a company’s strategic position, quality of management, and whatever other information was important in reaching the decision.
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Once the data have been processed, the next step—critical to any analysis—is to interpret the output.
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last reprioritisation on | | | suggested re-reading day | |
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started reading on | | | finished reading on | |
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4.4. Analyze/Interpret the Processed Data
Once the data have been processed, the next step—critical to any analysis—is to interpret the output. The answer to a specific financial analysis question is seldom the numerical answer alone. Rather, the answer to the analytical question relies on the analyst’s interpretation of the ou
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Once the data have been processed, the next step—critical to any analysis—is to [...].
Answer
interpret the output
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open itOnce the data have been processed, the next step—critical to any analysis—is to interpret the output.Original toplevel document
4.4. Analyze/Interpret the Processed Data
Once the data have been processed, the next step—critical to any analysis—is to interpret the output. The answer to a specific financial analysis question is seldom the numerical answer alone. Rather, the answer to the analytical question relies on the analyst’s interpretation of the ou
#cfa-level-1 #reading-22-financial-statement-analysis-intro
The answer to a specific financial analysis question is rarely the numerical answer alone. Rather, the answer to the analytical question relies on the analyst’s interpretation of the output and the use of this interpreted output to support a conclusion or recommendation.
|
status | not read | | reprioritisations | |
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last reprioritisation on | | | suggested re-reading day | |
---|
started reading on | | | finished reading on | |
---|
4.4. Analyze/Interpret the Processed Data
Once the data have been processed, the next step—critical to any analysis—is to interpret the output. The answer to a specific financial analysis question is seldom the numerical answer alone. Rather, the answer to the analytical question relies on the analyst’s interpretation of the output and the use of this interpreted output to support a conclusion or recommendation. The answers to the specific analytical questions may themselves achieve the underlying purpose of the analysis, but usually, a conclusion or recommendation is required. For example, an
Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
The answer to the analytical question relies on [...]
Answer
the analyst’s interpretation of the output
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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Parent (intermediate) annotation
Open itThe answer to a specific financial analysis question is rarely the numerical answer alone. Rather, the answer to the analytical question relies on the analyst’s interpretation of the output and the use of this interpreted output to support a conclusion or recommendation.Original toplevel document
4.4. Analyze/Interpret the Processed Data
Once the data have been processed, the next step—critical to any analysis—is to interpret the output. The answer to a specific financial analysis question is seldom the numerical answer alone. Rather, the answer to the analytical question relies on the analyst’s interpretation of the output and the use of this interpreted output to support a conclusion or recommendation. The answers to the specific analytical questions may themselves achieve the underlying purpose of the analysis, but usually, a conclusion or recommendation is required. For example, an
#cfa-level-1 #reading-22-financial-statement-analysis-intro
The answers to the specific analytical questions may themselves achieve the underlying purpose of the analysis, but usually, a conclusion or recommendation is required. For example, an equity analysis may require a buy, hold, or sell decision or a conclusion about the value of a share of stock. In support of the decision, the analysis would cite such information as target value, relative performance, expected future performance given a company’s strategic position, quality of management, and whatever other information was important in reaching the decision.
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4.4. Analyze/Interpret the Processed Datancial analysis question is seldom the numerical answer alone. Rather, the answer to the analytical question relies on the analyst’s interpretation of the output and the use of this interpreted output to support a conclusion or recommendation. <span>The answers to the specific analytical questions may themselves achieve the underlying purpose of the analysis, but usually, a conclusion or recommendation is required. For example, an equity analysis may require a buy, hold, or sell decision or a conclusion about the value of a share of stock. In support of the decision, the analysis would cite such information as target value, relative performance, expected future performance given a company’s strategic position, quality of management, and whatever other information was important in reaching the decision.
<span><body><html>
Article 14743692935804.5. Develop and Communicate Conclusions/Recommendations#cfa-level-1 #reading-22-financial-statement-analysis-intro
Communicating the conclusion or recommendation in an appropriate format is the next step. The appropriate format will vary by analytical task, by institution, and/or by audience. For example, an equity analyst’s report would typically include the following components:10
summary and investment conclusion;
earnings projections;
valuation;
business summary;
risk, industry, and competitive analysis;
historical performance; and
forecasts.
The contents of reports may also be specified by regulatory agencies or professional standards. For example, the CFA Institute Standards of Practice Handbook (Handbook) dictates standards that must be followed in communicating recommendations. According to the Handbook:
Standard V(B) states that members and candidates should communicate in a recommendation the factors that were instrumental in making the investment recommendation. A critical part of this requirement is to distinguish clearly between
#cfa-level-1 #reading-22-financial-statement-analysis-intro
An equity analyst’s report would typically include the following components:10
-
summary and investment conclusion;
-
earnings projections;
-
valuation;
-
business summary;
-
risk, industry, and competitive analysis;
-
historical performance; and
-
forecasts.
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4.5. Develop and Communicate Conclusions/Recommendationshtml>
Communicating the conclusion or recommendation in an appropriate format is the next step. The appropriate format will vary by analytical task, by institution, and/or by audience. For example, an equity analyst’s report would typically include the following components:10
summary and investment conclusion;
earnings projections;
valuation;
business summary;
risk, industry, and competitive analysis;
historical performance; and
forecasts.
The contents of reports may also be specified by regulatory agencies or professional standards. For example, the CFA Institute Standards of Practice Handbook (Handb
#cfa-level-1 #reading-22-financial-statement-analysis-intro
The contents of reports may also be specified by regulatory agencies or professional standards. For example, the CFA Institute Standards of Practice Handbook (Handbook) dictates standards that must be followed in communicating recommendations. According to the Handbook:
Standard V(B) states that members and candidates should communicate in a recommendation the factors that were instrumental in making the investment recommendation. A critical part of this requirement is to distinguish clearly between opinions and facts. In preparing a research report, the member or candidate must present the basic characteristics of the security(ies) being analyzed, which will allow the reader to evaluate the report and incorporate information the reader deems relevant to his or her investment decision making process.
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4.5. Develop and Communicate Conclusions/Recommendations
earnings projections;
valuation;
business summary;
risk, industry, and competitive analysis;
historical performance; and
forecasts.
<span>The contents of reports may also be specified by regulatory agencies or professional standards. For example, the CFA Institute Standards of Practice Handbook (Handbook) dictates standards that must be followed in communicating recommendations. According to the Handbook:
Standard V(B) states that members and candidates should communicate in a recommendation the factors that were instrumental in making the investment recommendation. A critical part of this requirement is to distinguish clearly between opinions and facts. In preparing a research report, the member or candidate must present the basic characteristics of the security(ies) being analyzed, which will allow the reader to evaluate the report and incorporate information the reader deems relevant to his or her investment decision making process.11
The Handbook requires that limitations to the analysis and any risks inherent to the investment be disclosed. Furthermore, the Handbook requires that any report in
Article 1474376109324Summary#cfa-level-1 #reading-22-financial-statement-analysis-intro #summary
The information presented in financial and other reports, including the financial statements, notes, and management’s commentary, help the financial analyst to assess a company’s performance and financial position. An analyst may be called on to perform a financial analysis for a variety of reasons, including the valuation of equity securities, the assessment of credit risk, the performance of due diligence in an acquisition, and the evaluation of a subsidiary’s performance relative to other business units. Major considerations in both equity analysis and credit analysis are evaluating a company’s financial position, its ability to generate profits and cash flow, and its ability to generate future growth in profits and cash flow.
This reading has presented an overview of financial statement analysis. Among the major points covered are the following:
The primary purpose of financial reports is to provide information and data about a company’s financial position and performance, including profi
Article 14743931486842. THE CLASSIFICATION OF BUSINESS ACTIVITIES#cfa-level-1 #reading-23-financial-reporting-mechanics
Accountants give similar accounting treatment to similar types of business transactions. Therefore, a first step in understanding financial reporting mechanics is to understand how business activities are classified for financial reporting purposes.
Business activities may be classified into three groups for financial reporting purposes: operating, investing, and financing activities.
Operating activities are those activities that are part of the day-to-day business functioning of an entity. Examples include the sale of meals by a restaurant, the sale of services by a consulting firm, the manufacture and sale of ovens by an oven-manufacturing company, and taking deposits and making loans by a bank.
Investing activities are those activities associated with acquisition and disposal of long-term assets. Examples include the purchase of equipment or sale of surplus equipment (such as an oven) by a restaurant (contrast this to the sale of an oven by an oven manufacturer, which would
#cfa-level-1 #reading-23-financial-reporting-mechanics
A first step in understanding financial reporting mechanics is to understand how business activities are classified for financial reporting purposes.
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2. THE CLASSIFICATION OF BUSINESS ACTIVITIES
Accountants give similar accounting treatment to similar types of business transactions. Therefore, a first step in understanding financial reporting mechanics is to understand how business activities are classified for financial reporting purposes.
Business activities may be classified into three groups for financial reporting purposes: operating, investing, and financing activities.
Operating act
Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
A first step in understanding financial reporting mechanics is to understand how [...] for financial reporting purposes.
Answer
business activities are classified
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Parent (intermediate) annotation
Open itA first step in understanding financial reporting mechanics is to understand how business activities are classified for financial reporting purposes.Original toplevel document
2. THE CLASSIFICATION OF BUSINESS ACTIVITIES
Accountants give similar accounting treatment to similar types of business transactions. Therefore, a first step in understanding financial reporting mechanics is to understand how business activities are classified for financial reporting purposes.
Business activities may be classified into three groups for financial reporting purposes: operating, investing, and financing activities.
Operating act
#cfa-level-1 #reading-23-financial-reporting-mechanics
Business activities may be classified into three groups for financial reporting purposes: operating, investing, and financing activities.
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2. THE CLASSIFICATION OF BUSINESS ACTIVITIESilar accounting treatment to similar types of business transactions. Therefore, a first step in understanding financial reporting mechanics is to understand how business activities are classified for financial reporting purposes.
<span>Business activities may be classified into three groups for financial reporting purposes: operating, investing, and financing activities.
Operating activities are those activities that are part of the day-to-day business functioning of an entity. Examples include the sale of meals by a restaurant, th
Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
Business activities may be classified into three groups for financial reporting purposes: [...]
Answer
operating, investing, and financing activities.
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Parent (intermediate) annotation
Open itBusiness activities may be classified into three groups for financial reporting purposes: operating, investing, and financing activities.Original toplevel document
2. THE CLASSIFICATION OF BUSINESS ACTIVITIESilar accounting treatment to similar types of business transactions. Therefore, a first step in understanding financial reporting mechanics is to understand how business activities are classified for financial reporting purposes.
<span>Business activities may be classified into three groups for financial reporting purposes: operating, investing, and financing activities.
Operating activities are those activities that are part of the day-to-day business functioning of an entity. Examples include the sale of meals by a restaurant, th
#cfa-level-1 #reading-23-financial-reporting-mechanics
Operating activities are those activities that are part of the day-to-day business functioning of an entity. Examples include the sale of meals by a restaurant, the sale of services by a consulting firm, the manufacture and sale of ovens by an oven-manufacturing company, and taking deposits and making loans by a bank.
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2. THE CLASSIFICATION OF BUSINESS ACTIVITIESw business activities are classified for financial reporting purposes.
Business activities may be classified into three groups for financial reporting purposes: operating, investing, and financing activities.
<span>Operating activities are those activities that are part of the day-to-day business functioning of an entity. Examples include the sale of meals by a restaurant, the sale of services by a consulting firm, the manufacture and sale of ovens by an oven-manufacturing company, and taking deposits and making loans by a bank.
Investing activities are those activities associated with acquisition and disposal of long-term assets. Examples include the purchase of equipment or sale of surplus eq
Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
[...] are those activities that are part of the day-to-day business functioning of an entity.
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Parent (intermediate) annotation
Open itOperating activities are those activities that are part of the day-to-day business functioning of an entity. Examples include the sale of meals by a restaurant, the sale of services by a consulting firm, thOriginal toplevel document
2. THE CLASSIFICATION OF BUSINESS ACTIVITIESw business activities are classified for financial reporting purposes.
Business activities may be classified into three groups for financial reporting purposes: operating, investing, and financing activities.
<span>Operating activities are those activities that are part of the day-to-day business functioning of an entity. Examples include the sale of meals by a restaurant, the sale of services by a consulting firm, the manufacture and sale of ovens by an oven-manufacturing company, and taking deposits and making loans by a bank.
Investing activities are those activities associated with acquisition and disposal of long-term assets. Examples include the purchase of equipment or sale of surplus eq
Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
Examples of [...] include the sale of meals by a restaurant, the sale of services by a consulting firm, the manufacture and sale of ovens by an oven-manufacturing company, and taking deposits and making loans by a bank.
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Parent (intermediate) annotation
Open itOperating activities are those activities that are part of the day-to-day business functioning of an entity. Examples include the sale of meals by a restaurant, the sale of services by a consulting firm, thOriginal toplevel document
2. THE CLASSIFICATION OF BUSINESS ACTIVITIESw business activities are classified for financial reporting purposes.
Business activities may be classified into three groups for financial reporting purposes: operating, investing, and financing activities.
<span>Operating activities are those activities that are part of the day-to-day business functioning of an entity. Examples include the sale of meals by a restaurant, the sale of services by a consulting firm, the manufacture and sale of ovens by an oven-manufacturing company, and taking deposits and making loans by a bank.
Investing activities are those activities associated with acquisition and disposal of long-term assets. Examples include the purchase of equipment or sale of surplus eq
#cfa-level-1 #reading-23-financial-reporting-mechanics
Investing activities are those activities associated with acquisition and disposal of long-term assets. Examples include the purchase of equipment or sale of surplus equipment (such as an oven) by a restaurant (contrast this to the sale of an oven by an oven manufacturer, which would be an operating activity), and the purchase or sale of an office building, a retail store, or a factory.
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2. THE CLASSIFICATION OF BUSINESS ACTIVITIESg of an entity. Examples include the sale of meals by a restaurant, the sale of services by a consulting firm, the manufacture and sale of ovens by an oven-manufacturing company, and taking deposits and making loans by a bank.
<span>Investing activities are those activities associated with acquisition and disposal of long-term assets. Examples include the purchase of equipment or sale of surplus equipment (such as an oven) by a restaurant (contrast this to the sale of an oven by an oven manufacturer, which would be an operating activity), and the purchase or sale of an office building, a retail store, or a factory.
Financing activities are those activities related to obtaining or repaying capital. The two primary sources for such funds are owners (shareholders) or creditors. Examp
Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
[...] are those activities associated with acquisition and disposal of long-term assets.
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Parent (intermediate) annotation
Open itInvesting activities are those activities associated with acquisition and disposal of long-term assets. Examples include the purchase of equipment or sale of surplus equipment (such as an oven) by a restaurOriginal toplevel document
2. THE CLASSIFICATION OF BUSINESS ACTIVITIESg of an entity. Examples include the sale of meals by a restaurant, the sale of services by a consulting firm, the manufacture and sale of ovens by an oven-manufacturing company, and taking deposits and making loans by a bank.
<span>Investing activities are those activities associated with acquisition and disposal of long-term assets. Examples include the purchase of equipment or sale of surplus equipment (such as an oven) by a restaurant (contrast this to the sale of an oven by an oven manufacturer, which would be an operating activity), and the purchase or sale of an office building, a retail store, or a factory.
Financing activities are those activities related to obtaining or repaying capital. The two primary sources for such funds are owners (shareholders) or creditors. Examp
Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
Examples of [...] include the purchase of equipment or sale of surplus equipment (such as an oven) by a restaurant (contrast this to the sale of an oven by an oven manufacturer, which would be an operating activity), and the purchase or sale of an office building, a retail store, or a factory.
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Parent (intermediate) annotation
Open itInvesting activities are those activities associated with acquisition and disposal of long-term assets. Examples include the purchase of equipment or sale of surplus equipment (such as an oven) by a restaurOriginal toplevel document
2. THE CLASSIFICATION OF BUSINESS ACTIVITIESg of an entity. Examples include the sale of meals by a restaurant, the sale of services by a consulting firm, the manufacture and sale of ovens by an oven-manufacturing company, and taking deposits and making loans by a bank.
<span>Investing activities are those activities associated with acquisition and disposal of long-term assets. Examples include the purchase of equipment or sale of surplus equipment (such as an oven) by a restaurant (contrast this to the sale of an oven by an oven manufacturer, which would be an operating activity), and the purchase or sale of an office building, a retail store, or a factory.
Financing activities are those activities related to obtaining or repaying capital. The two primary sources for such funds are owners (shareholders) or creditors. Examp
#cfa-level-1 #reading-23-financial-reporting-mechanics
Financing activities are those activities related to obtaining or repaying capital. The two primary sources for such funds are owners (shareholders) or creditors. Examples include issuing common shares, taking out a bank loan, and issuing bonds.
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2. THE CLASSIFICATION OF BUSINESS ACTIVITIESus equipment (such as an oven) by a restaurant (contrast this to the sale of an oven by an oven manufacturer, which would be an operating activity), and the purchase or sale of an office building, a retail store, or a factory.
<span>Financing activities are those activities related to obtaining or repaying capital. The two primary sources for such funds are owners (shareholders) or creditors. Examples include issuing common shares, taking out a bank loan, and issuing bonds.
Understanding the nature of activities helps the analyst understand where the company is doing well and where it is not doing so well. Ideally, an analyst would pre
Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
[...] are those activities related to obtaining or repaying capital.
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Parent (intermediate) annotation
Open itFinancing activities are those activities related to obtaining or repaying capital. The two primary sources for such funds are owners (shareholders) or creditors. Examples include issuing common shares, takOriginal toplevel document
2. THE CLASSIFICATION OF BUSINESS ACTIVITIESus equipment (such as an oven) by a restaurant (contrast this to the sale of an oven by an oven manufacturer, which would be an operating activity), and the purchase or sale of an office building, a retail store, or a factory.
<span>Financing activities are those activities related to obtaining or repaying capital. The two primary sources for such funds are owners (shareholders) or creditors. Examples include issuing common shares, taking out a bank loan, and issuing bonds.
Understanding the nature of activities helps the analyst understand where the company is doing well and where it is not doing so well. Ideally, an analyst would pre
Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
Examples of [...] include issuing common shares, taking out a bank loan, and issuing bonds.
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Parent (intermediate) annotation
Open itFinancing activities are those activities related to obtaining or repaying capital. The two primary sources for such funds are owners (shareholders) or creditors. Examples include issuing common shares, takOriginal toplevel document
2. THE CLASSIFICATION OF BUSINESS ACTIVITIESus equipment (such as an oven) by a restaurant (contrast this to the sale of an oven by an oven manufacturer, which would be an operating activity), and the purchase or sale of an office building, a retail store, or a factory.
<span>Financing activities are those activities related to obtaining or repaying capital. The two primary sources for such funds are owners (shareholders) or creditors. Examples include issuing common shares, taking out a bank loan, and issuing bonds.
Understanding the nature of activities helps the analyst understand where the company is doing well and where it is not doing so well. Ideally, an analyst would pre
#cfa-level-1 #reading-23-financial-reporting-mechanics
Understanding the nature of activities helps the analyst understand where the company is doing well and where it is not doing so well.
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2. THE CLASSIFICATION OF BUSINESS ACTIVITIES those activities related to obtaining or repaying capital. The two primary sources for such funds are owners (shareholders) or creditors. Examples include issuing common shares, taking out a bank loan, and issuing bonds.
<span>Understanding the nature of activities helps the analyst understand where the company is doing well and where it is not doing so well. Ideally, an analyst would prefer that most of a company’s profits (and cash flow) come from its operating activities. Exhibit 1 provides examples of typical business activities and how
#cfa-level-1 #reading-23-financial-reporting-mechanics
Ideally, an analyst would prefer that most of a company’s profits (and cash flow) come from its operating activities.
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2. THE CLASSIFICATION OF BUSINESS ACTIVITIESrs. Examples include issuing common shares, taking out a bank loan, and issuing bonds.
Understanding the nature of activities helps the analyst understand where the company is doing well and where it is not doing so well. <span>Ideally, an analyst would prefer that most of a company’s profits (and cash flow) come from its operating activities. Exhibit 1 provides examples of typical business activities and how these activities relate to the elements of financial statements described in the following section.
Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
Ideally, an analyst would prefer that most of a company’s profits (and cash flow) come from [...]
Answer
its operating activities.
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Parent (intermediate) annotation
Open itIdeally, an analyst would prefer that most of a company’s profits (and cash flow) come from its operating activities.Original toplevel document
2. THE CLASSIFICATION OF BUSINESS ACTIVITIESrs. Examples include issuing common shares, taking out a bank loan, and issuing bonds.
Understanding the nature of activities helps the analyst understand where the company is doing well and where it is not doing so well. <span>Ideally, an analyst would prefer that most of a company’s profits (and cash flow) come from its operating activities. Exhibit 1 provides examples of typical business activities and how these activities relate to the elements of financial statements described in the following section.
#cfa-level-1 #reading-23-financial-reporting-mechanics
Exhibit 1. Typical Business Activities and Financial Statement Elements Affected
Operating activities |
-
Sales of goods and services to customers: (R)
-
Costs of providing the goods and services: (X)
-
Income tax expense: (X)
-
Holding short-term assets or incurring short-term liabilities directly related to operating activities: (A), (L)
| Investing activities |
-
Purchase or sale of assets, such as property, plant, and equipment: (A)
-
Purchase or sale of other entities’ equity and debt securities: (A)
| Financing activities |
-
Issuance or repurchase of the company’s own preferred or common stock: (E)
-
Issuance or repayment of debt: (L)
-
Payment of distributions (i.e., dividends to preferred or common stockholders): (E)
| |
Accounting elements: Assets (A), Liabilities (L), Owners’ Equity (E), Revenue (R), and Expenses (X).
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2. THE CLASSIFICATION OF BUSINESS ACTIVITIESofits (and cash flow) come from its operating activities. Exhibit 1 provides examples of typical business activities and how these activities relate to the elements of financial statements described in the following section.
<span>Exhibit 1. Typical Business Activities and Financial Statement Elements Affected
Operating activities
Sales of goods and services to customers: (R)
Costs of providing the goods and services: (X)
Income tax expense: (X)
Holding short-term assets or incurring short-term liabilities directly related to operating activities: (A), (L)
Investing activities
Purchase or sale of assets, such as property, plant, and equipment: (A)
Purchase or sale of other entities’ equity and debt securities: (A)
Financing activities
Issuance or repurchase of the company’s own preferred or common stock: (E)
Issuance or repayment of debt: (L)
Payment of distributions (i.e., dividends to preferred or common stockholders): (E)
Accounting elements: Assets (A), Liabilities (L), Owners’ Equity (E), Revenue (R), and Expenses (X).
Not all transactions fit neatly in this framework for purposes of financial statement presentation. For example, interest received by a bank on one of its loans
#cfa-level-1 #reading-23-financial-reporting-mechanics
interest received by a bank on one of its loans would be considered part of operating activities because a bank is in the business of lending money.
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2. THE CLASSIFICATION OF BUSINESS ACTIVITIES3;
Accounting elements: Assets (A), Liabilities (L), Owners’ Equity (E), Revenue (R), and Expenses (X).
Not all transactions fit neatly in this framework for purposes of financial statement presentation. For example, <span>interest received by a bank on one of its loans would be considered part of operating activities because a bank is in the business of lending money. In contrast, interest received on a bond investment by a restaurant may be more appropriately classified as an investing activity because the restaurant is not in the business of lendin
Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
interest received by a bank on one of its loans would be considered part of [...]
Answer
operating activities because a bank is in the business of lending money.
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Parent (intermediate) annotation
Open itinterest received by a bank on one of its loans would be considered part of operating activities because a bank is in the business of lending money.Original toplevel document
2. THE CLASSIFICATION OF BUSINESS ACTIVITIES3;
Accounting elements: Assets (A), Liabilities (L), Owners’ Equity (E), Revenue (R), and Expenses (X).
Not all transactions fit neatly in this framework for purposes of financial statement presentation. For example, <span>interest received by a bank on one of its loans would be considered part of operating activities because a bank is in the business of lending money. In contrast, interest received on a bond investment by a restaurant may be more appropriately classified as an investing activity because the restaurant is not in the business of lendin
#ir #peds
Capable if
- Able to UNDERSTAND info relevant to making decision re: tx
- Eg I’ll lose my leg if I don’t manage my DM
- And able to APPRECIATE consequences of a decision
- Eg of no appreciation: That’s in the future so I don’t care if I’ll lose my leg, I want to live my life now
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Parent (intermediate) annotation
Open itCapacity & consent
Capable if
Able to UNDERSTAND info relevant to making decision re: tx
Eg I’ll lose my leg if I don’t manage my DM
And able to APPRECIATE consequences of a decision
Eg of no appreciation: That’s in the future so I don’t care if I’ll lose my leg, I want to live my life now
Assume everyone’s capable.
Don’t assume incapability b/c
Age, Refusal/Disagreement w/ tx, Request for alt tx, Psych/neuro dx, Disability
HealthcaOriginal toplevel document
Highlight doc Day 1
Confidentiality
Age not a factor Unless teen is
Suicidal, homicidal, has thoughts of self-harm/harming others <16yo w/ hx of current/past abuse Disclosure of abuse & children <16yo in home
<span>Capacity & consent
Capable if
Able to UNDERSTAND info relevant to making decision re: tx
Eg I’ll lose my leg if I don’t manage my DM
And able to APPRECIATE consequences of a decision
Eg of no appreciation: That’s in the future so I don’t care if I’ll lose my leg, I want to live my life now
Assume everyone’s capable.
Don’t assume incapability b/c
Age, Refusal/Disagreement w/ tx, Request for alt tx, Psych/neuro dx, Disability
Healthcare decisions for ped pts should be made jointly by health care team, parents, & child/adoles to varying deg
Assent = children given info they understand & some appropriate choice in tx
Sexual consent (Ontario): 12-13yo ± 2, 14-15yo ± 5, 16yo (no porn, prostitution, autho
#ir #peds
Assume everyone’s capable.
- Don’t assume incapability b/c
- Age, Refusal/Disagreement w/ tx, Request for alt tx, Psych/neuro dx, Disability
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started reading on | | | finished reading on | |
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Parent (intermediate) annotation
Open it re: tx
Eg I’ll lose my leg if I don’t manage my DM
And able to APPRECIATE consequences of a decision
Eg of no appreciation: That’s in the future so I don’t care if I’ll lose my leg, I want to live my life now
<span>Assume everyone’s capable.
Don’t assume incapability b/c
Age, Refusal/Disagreement w/ tx, Request for alt tx, Psych/neuro dx, Disability
Healthcare decisions for ped pts should be made jointly by health care team, parents, & child/adoles to varying deg<span><body><html>Original toplevel document
Highlight doc Day 1
Confidentiality
Age not a factor Unless teen is
Suicidal, homicidal, has thoughts of self-harm/harming others <16yo w/ hx of current/past abuse Disclosure of abuse & children <16yo in home
<span>Capacity & consent
Capable if
Able to UNDERSTAND info relevant to making decision re: tx
Eg I’ll lose my leg if I don’t manage my DM
And able to APPRECIATE consequences of a decision
Eg of no appreciation: That’s in the future so I don’t care if I’ll lose my leg, I want to live my life now
Assume everyone’s capable.
Don’t assume incapability b/c
Age, Refusal/Disagreement w/ tx, Request for alt tx, Psych/neuro dx, Disability
Healthcare decisions for ped pts should be made jointly by health care team, parents, & child/adoles to varying deg
Assent = children given info they understand & some appropriate choice in tx
Sexual consent (Ontario): 12-13yo ± 2, 14-15yo ± 5, 16yo (no porn, prostitution, autho
#ir #peds
Healthcare decisions for ped pts should be made jointly by health care team, parents, & child/adoles to varying deg
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status | not read | | reprioritisations | |
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last reprioritisation on | | | suggested re-reading day | |
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started reading on | | | finished reading on | |
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Parent (intermediate) annotation
Open ite so I don’t care if I’ll lose my leg, I want to live my life now
Assume everyone’s capable.
Don’t assume incapability b/c
Age, Refusal/Disagreement w/ tx, Request for alt tx, Psych/neuro dx, Disability
<span>Healthcare decisions for ped pts should be made jointly by health care team, parents, & child/adoles to varying deg<span><body><html>Original toplevel document
Highlight doc Day 1
Confidentiality
Age not a factor Unless teen is
Suicidal, homicidal, has thoughts of self-harm/harming others <16yo w/ hx of current/past abuse Disclosure of abuse & children <16yo in home
<span>Capacity & consent
Capable if
Able to UNDERSTAND info relevant to making decision re: tx
Eg I’ll lose my leg if I don’t manage my DM
And able to APPRECIATE consequences of a decision
Eg of no appreciation: That’s in the future so I don’t care if I’ll lose my leg, I want to live my life now
Assume everyone’s capable.
Don’t assume incapability b/c
Age, Refusal/Disagreement w/ tx, Request for alt tx, Psych/neuro dx, Disability
Healthcare decisions for ped pts should be made jointly by health care team, parents, & child/adoles to varying deg
Assent = children given info they understand & some appropriate choice in tx
Sexual consent (Ontario): 12-13yo ± 2, 14-15yo ± 5, 16yo (no porn, prostitution, autho
Question
Sexual consent (Ontario): 12-13yo ± [...], 14-15yo ± 5, 16yo (no porn, prostitution, authority)
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
---|
repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
---|
scheduled repetition interval | | | last repetition or drill | | | | |
---|
Parent (intermediate) annotation
Open itSexual consent (Ontario): 12-13yo ± 2, 14-15yo ± 5, 16yo (no porn, prostitution, authority)Original toplevel document
Highlight doc Day 1ity
Healthcare decisions for ped pts should be made jointly by health care team, parents, & child/adoles to varying deg
Assent = children given info they understand & some appropriate choice in tx
<span>Sexual consent (Ontario): 12-13yo ± 2, 14-15yo ± 5, 16yo (no porn, prostitution, authority)
ETHICAL PRINCIPLES
Mother doesn’t want her child to be vaccinated. Which ethical principle would you apply to give the vaccine to the child who doesn’t
Question
Sexual consent (Ontario): 12-13yo ± 2, 14-15yo ± [...], 16yo (no porn, prostitution, authority)
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
---|
repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
---|
scheduled repetition interval | | | last repetition or drill | | | | |
---|
Parent (intermediate) annotation
Open itSexual consent (Ontario): 12-13yo ± 2, 14-15yo ± 5, 16yo (no porn, prostitution, authority)Original toplevel document
Highlight doc Day 1ity
Healthcare decisions for ped pts should be made jointly by health care team, parents, & child/adoles to varying deg
Assent = children given info they understand & some appropriate choice in tx
<span>Sexual consent (Ontario): 12-13yo ± 2, 14-15yo ± 5, 16yo (no porn, prostitution, authority)
ETHICAL PRINCIPLES
Mother doesn’t want her child to be vaccinated. Which ethical principle would you apply to give the vaccine to the child who doesn’t
Question
Sexual consent (Ontario): 12-13yo ± 2, 14-15yo ± 5, 16yo (no [...3 things])
Answer
porn, prostitution, authority
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
---|
repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
---|
scheduled repetition interval | | | last repetition or drill | | | | |
---|
Parent (intermediate) annotation
Open itSexual consent (Ontario): 12-13yo ± 2, 14-15yo ± 5, 16yo (no porn, prostitution, authority)Original toplevel document
Highlight doc Day 1ity
Healthcare decisions for ped pts should be made jointly by health care team, parents, & child/adoles to varying deg
Assent = children given info they understand & some appropriate choice in tx
<span>Sexual consent (Ontario): 12-13yo ± 2, 14-15yo ± 5, 16yo (no porn, prostitution, authority)
ETHICAL PRINCIPLES
Mother doesn’t want her child to be vaccinated. Which ethical principle would you apply to give the vaccine to the child who doesn’t
Question
Family centered-care: [...] model of therapeutic relationship; child’s best interest trumps FCC
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
---|
repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
---|
scheduled repetition interval | | | last repetition or drill | | | | |
---|
Parent (intermediate) annotation
Open itFamily centered-care: triadic model of therapeutic relationship; child’s best interest trumps FCCOriginal toplevel document
Highlight doc Day 1ice Agree: 1) best interests of the child (non-maleficence, beneficence), 2) family centred-care Best interests of child: looking at their interests broadly & not focusing exclusively on biomed facts; value judgment; harm-benefit balance <span>Family centered-care: triadic model of therapeutic relationship; child’s best interest trumps FCC
9yo with HIV, parents do not want child to know Dx. Give 2 reasons to support parents, 2 reasons to support informing the child. How would this change if he was 12yo? 
Question
Family centered-care: triadic model of therapeutic relationship; [...] trumps FCC
Answer
child’s best interest
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
---|
repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
---|
scheduled repetition interval | | | last repetition or drill | | | | |
---|
Parent (intermediate) annotation
Open itFamily centered-care: triadic model of therapeutic relationship; child’s best interest trumps FCCOriginal toplevel document
Highlight doc Day 1ice Agree: 1) best interests of the child (non-maleficence, beneficence), 2) family centred-care Best interests of child: looking at their interests broadly & not focusing exclusively on biomed facts; value judgment; harm-benefit balance <span>Family centered-care: triadic model of therapeutic relationship; child’s best interest trumps FCC
9yo with HIV, parents do not want child to know Dx. Give 2 reasons to support parents, 2 reasons to support informing the child. How would this change if he was 12yo? 
#ir #peds
BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL
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status | not read | | reprioritisations | |
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last reprioritisation on | | | suggested re-reading day | |
---|
started reading on | | | finished reading on | |
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Parent (intermediate) annotation
Open it(list of 6? principles that the professor asked us to memorize for the exam)
BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL
DEVELOPING CHILD AUTONOMY
FAMILY CENTRED CARE
TRUTH TELLING/DISCLOSURE
CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)Original toplevel document
Highlight doc Day 1inician may rely upon during times of dilemma (2 marks).
PRO s : better-informed clinical decision CON s : AEs (HA, back pain, hemorrhage) Strategies: 1) go along, 2) do it, 3) better understand decision/share rationale
<span>BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL DEVELOPING CHILD AUTONOMY FAMILY CENTRED CARE TRUTH TELLING/DISCLOSURE CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)
Resources: hospital ethicist, CCB (if concern over best interests)
14yo ♂ comes to you with whom it took time for you to develop trusting relationship. He confide
Question
(list of 6? principles that the professor asked us to memorize for the exam)
[...]
DEVELOPING CHILD AUTONOMY
FAMILY CENTRED CARE
TRUTH TELLING/DISCLOSURE
CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)
Answer
BEST INTERESTS OF THE CHILD
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
---|
repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
---|
scheduled repetition interval | | | last repetition or drill | | | | |
---|
Parent (intermediate) annotation
Open it(list of 6? principles that the professor asked us to memorize for the exam)
BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL
DEVELOPING CHILD AUTONOMY
FAMILY CENTRED CARE
TRUTH TELLING/DISCLOSURE
CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16yOriginal toplevel document
Highlight doc Day 1inician may rely upon during times of dilemma (2 marks).
PRO s : better-informed clinical decision CON s : AEs (HA, back pain, hemorrhage) Strategies: 1) go along, 2) do it, 3) better understand decision/share rationale
<span>BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL DEVELOPING CHILD AUTONOMY FAMILY CENTRED CARE TRUTH TELLING/DISCLOSURE CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)
Resources: hospital ethicist, CCB (if concern over best interests)
14yo ♂ comes to you with whom it took time for you to develop trusting relationship. He confide
Question
(list of 6? principles that the professor asked us to memorize for the exam)
BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL
[...]
FAMILY CENTRED CARE
TRUTH TELLING/DISCLOSURE
CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)
Answer
DEVELOPING CHILD AUTONOMY
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
---|
repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
---|
scheduled repetition interval | | | last repetition or drill | | | | |
---|
Parent (intermediate) annotation
Open it(list of 6? principles that the professor asked us to memorize for the exam)
BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL
DEVELOPING CHILD AUTONOMY
FAMILY CENTRED CARE
TRUTH TELLING/DISCLOSURE
CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)Original toplevel document
Highlight doc Day 1inician may rely upon during times of dilemma (2 marks).
PRO s : better-informed clinical decision CON s : AEs (HA, back pain, hemorrhage) Strategies: 1) go along, 2) do it, 3) better understand decision/share rationale
<span>BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL DEVELOPING CHILD AUTONOMY FAMILY CENTRED CARE TRUTH TELLING/DISCLOSURE CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)
Resources: hospital ethicist, CCB (if concern over best interests)
14yo ♂ comes to you with whom it took time for you to develop trusting relationship. He confide
Question
(list of 6? principles that the professor asked us to memorize for the exam)
BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL
DEVELOPING CHILD AUTONOMY
[...]
TRUTH TELLING/DISCLOSURE
CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)
Answer
FAMILY CENTRED CARE
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
---|
repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
---|
scheduled repetition interval | | | last repetition or drill | | | | |
---|
Parent (intermediate) annotation
Open it(list of 6? principles that the professor asked us to memorize for the exam)
BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL
DEVELOPING CHILD AUTONOMY
FAMILY CENTRED CARE
TRUTH TELLING/DISCLOSURE
CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)Original toplevel document
Highlight doc Day 1inician may rely upon during times of dilemma (2 marks).
PRO s : better-informed clinical decision CON s : AEs (HA, back pain, hemorrhage) Strategies: 1) go along, 2) do it, 3) better understand decision/share rationale
<span>BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL DEVELOPING CHILD AUTONOMY FAMILY CENTRED CARE TRUTH TELLING/DISCLOSURE CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)
Resources: hospital ethicist, CCB (if concern over best interests)
14yo ♂ comes to you with whom it took time for you to develop trusting relationship. He confide
Question
(list of 6? principles that the professor asked us to memorize for the exam)
BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL
DEVELOPING CHILD AUTONOMY
FAMILY CENTRED CARE
[...]
CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)
Answer
TRUTH TELLING/DISCLOSURE
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
---|
repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
---|
scheduled repetition interval | | | last repetition or drill | | | | |
---|
Parent (intermediate) annotation
Open it(list of 6? principles that the professor asked us to memorize for the exam)
BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL
DEVELOPING CHILD AUTONOMY
FAMILY CENTRED CARE
TRUTH TELLING/DISCLOSURE
CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)Original toplevel document
Highlight doc Day 1inician may rely upon during times of dilemma (2 marks).
PRO s : better-informed clinical decision CON s : AEs (HA, back pain, hemorrhage) Strategies: 1) go along, 2) do it, 3) better understand decision/share rationale
<span>BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL DEVELOPING CHILD AUTONOMY FAMILY CENTRED CARE TRUTH TELLING/DISCLOSURE CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)
Resources: hospital ethicist, CCB (if concern over best interests)
14yo ♂ comes to you with whom it took time for you to develop trusting relationship. He confide
Question
(list of 6? principles that the professor asked us to memorize for the exam)
BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL
DEVELOPING CHILD AUTONOMY
FAMILY CENTRED CARE
TRUTH TELLING/DISCLOSURE
[...]
status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
---|
repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
---|
scheduled repetition interval | | | last repetition or drill | | | | |
---|
Parent (intermediate) annotation
Open it>(list of 6? principles that the professor asked us to memorize for the exam)
BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL
DEVELOPING CHILD AUTONOMY
FAMILY CENTRED CARE
TRUTH TELLING/DISCLOSURE
CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)<span><body><html>Original toplevel document
Highlight doc Day 1inician may rely upon during times of dilemma (2 marks).
PRO s : better-informed clinical decision CON s : AEs (HA, back pain, hemorrhage) Strategies: 1) go along, 2) do it, 3) better understand decision/share rationale
<span>BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL DEVELOPING CHILD AUTONOMY FAMILY CENTRED CARE TRUTH TELLING/DISCLOSURE CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)
Resources: hospital ethicist, CCB (if concern over best interests)
14yo ♂ comes to you with whom it took time for you to develop trusting relationship. He confide
#ir #peds
CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)
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status | not read | | reprioritisations | |
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last reprioritisation on | | | suggested re-reading day | |
---|
started reading on | | | finished reading on | |
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Parent (intermediate) annotation
Open it>(list of 6? principles that the professor asked us to memorize for the exam)
BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL
DEVELOPING CHILD AUTONOMY
FAMILY CENTRED CARE
TRUTH TELLING/DISCLOSURE
CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)<span><body><html>Original toplevel document
Highlight doc Day 1inician may rely upon during times of dilemma (2 marks).
PRO s : better-informed clinical decision CON s : AEs (HA, back pain, hemorrhage) Strategies: 1) go along, 2) do it, 3) better understand decision/share rationale
<span>BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL DEVELOPING CHILD AUTONOMY FAMILY CENTRED CARE TRUTH TELLING/DISCLOSURE CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)
Resources: hospital ethicist, CCB (if concern over best interests)
14yo ♂ comes to you with whom it took time for you to develop trusting relationship. He confide
#biochem #biology #cell
Enzyme-catalyzed reactions are connected in series, so that the product of one reaction becomes the starting material, or substrate, for the next
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#biochem #biology #cell
Two opposing streams of chemical reactions occur in cells: (1) the catabolic pathways break down foodstuffs into smaller molecules, thereby generating both a useful form of energy for the cell and some of the small molecules that the cell needs as building blocks, and (2) the anabolic, or biosynthetic, pathways use the
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#biochem #biology #cell
small molecules and the energy harnessed by catabolism to drive the synthesis of the many other molecules that form the cell. Together these two sets of reactions constitute the metabolism of the cell
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#biochem #biology #cell
The terms “oxidation” and “reduction” apply even when there is only a partial shift of electrons between atoms linked by a covalent bond
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#biochem #biology #cell
Even though a proton plus an electron is involved (instead of just an electron), such hydrogenation reactions are reductions, and the reverse, dehydrogenation reactions are oxidations.
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