Edited, memorised or added to reading queue
on 07-Feb-2017 (Tue)
Do you want BuboFlash to help you learning these things? Click here to log in or create user.
Flashcard 1425531604236
| 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 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
Flashcard 1425557294348
| 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 itReading 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
Flashcard 1428856114444
| 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 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 manda
Original toplevel document (pdf)
cannot see any pdfsFlashcard 1429307526412
| 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 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)
cannot see any pdfsFlashcard 1433007426828
| 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 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
Flashcard 1435538427148
| 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 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 to
Original 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>
Flashcard 1438569336076
| 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 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 into
Original toplevel document (pdf)
cannot see any pdfsFlashcard 1446860164364
| 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 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. <span><body><html>
Flashcard 1464999742732
| 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 itBefore beginning to read, take the subtitle of the section or the first sentence and turn it into a question.
Original toplevel document (pdf)
cannot see any pdfsFlashcard 1471386357004
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
Flashcard 1474061536524
| 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 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</sp
Original toplevel document
3.1.6. Management Commentary or Management’s Discussion and AnalysisPublicly 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.6. Management Commentary or Management’s Discussion and Analysis
ad> 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
Flashcard 1474064682252
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.6. Management Commentary or Management’s Discussion and Analysis
he 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
Flashcard 1474067303692
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.6. Management Commentary or Management’s Discussion and Analysis
nagement 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
Flashcard 1474070449420
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.6. Management Commentary or Management’s Discussion and Analysis
uably 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
Flashcard 1474075430156
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.6. Management Commentary or Management’s Discussion and Analysis
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. <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
Flashcard 1474078051596
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.6. Management Commentary or Management’s Discussion and Analysis
ASB) 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
Flashcard 1474081459468
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.6. Management Commentary or Management’s Discussion and Analysis
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. 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
Flashcard 1474084867340
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.6. Management Commentary or Management’s Discussion and Analysis
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 <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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.6. Management Commentary or Management’s Discussion and Analysis
about 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
Flashcard 1474090634508
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.6. Management Commentary or Management’s Discussion and Analysis
d 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.6. Management Commentary or Management’s Discussion and Analysis
ions. 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
Flashcard 1474094828812
| 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 itThe management commentary or MD&A is a good starting place for understanding information in the financial statements
Original 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.6. Management Commentary or Management’s Discussion and Analysis
e 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Divestiture Definition | Investopedia
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' <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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.6. Management Commentary or Management’s Discussion and Analysis
ion 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 1474105052428
3.1.7. 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.7. Auditor’s Reports
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. <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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.7. Auditor’s Reports
rent 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.7. Auditor’s Reports
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. <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. 
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.7. Auditor’s Reports
ed 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.7. Auditor’s Reports
ial 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.7. Auditor’s Reports
tes, 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
Flashcard 1474118421772
| 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 itinternational standards for auditing (ISAs
Original 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.7. Auditor’s Reports
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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.7. Auditor’s Reports
ing 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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”
Flashcard 1474124975372
| 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 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 Reportsfinancial 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”
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.7. Auditor’s Reports
d, 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.7. Auditor’s Reports
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. <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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.7. Auditor’s Reports
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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
Flashcard 1474132315404
| 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 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 standa
Original toplevel document
3.1.7. Auditor’s Reportsthe 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
Flashcard 1474133888268
| 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 |
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
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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.7. Auditor’s Reports
sented” (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
Flashcard 1474137296140
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.7. Auditor’s Reports
pinion 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
Flashcard 1474142276876
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.7. Auditor’s Reports
aragraphs 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.7. Auditor’s Reports
art 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
Flashcard 1474146995468
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.7. Auditor’s Reports
a 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1.7. Auditor’s Reports
ility 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 1474152500492
3.2. 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
Flashcard 1474156432652
| 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 itThe information described is generally provided to shareholders at least annually.
Original toplevel document
3.2. Other Sources of InformationThe 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.2. Other Sources of Information
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. <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
Flashcard 1474161937676
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.2. Other Sources of Information
ments. 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
Flashcard 1474165345548
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.2. Other Sources of Information
rs 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.2. Other Sources of Information
orts 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.2. Other Sources of Information
mation 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
Flashcard 1474171112716
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.2. Other Sources of Information
evant 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
Flashcard 1474175307020
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.2. Other Sources of Information
nd 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.2. Other Sources of Information
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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.2. Other Sources of Information
nce 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.2. Other Sources of Information
13; 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
Flashcard 1474184744204
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.2. Other Sources of Information
eer 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.2. Other Sources of Information
any 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.2. Other Sources of Information
ill 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>
Flashcard 1474196540684
| 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 |
Nutrition
NUTRITION 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?
Flashcard 1474198899980
| 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 |
Nutrition
NUTRITION 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? 
Flashcard 1474202045708
| 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 |
Nutrition
NUTRITION 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
Flashcard 1474204405004
| 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 |
Nutrition
NUTRITION 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
Flashcard 1474206764300
| 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 |
Nutrition
NUTRITION 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)
Flashcard 1474209123596
| 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 |
Nutrition
ON 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
Flashcard 1474211482892
| 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 |
Nutrition
eeding (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:
Flashcard 1474213842188
| 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 |
Nutrition
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) 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
Flashcard 1474216201484
| 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 |
Nutrition
cal/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
Flashcard 1474218560780
| 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 |
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 (
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Nutrition
ays 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
Flashcard 1474225638668
| 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 |
Nutrition
e/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
Flashcard 1474227997964
| 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 |
Nutrition
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. <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:
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Nutrition
at/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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Nutrition
ulism), 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Nutrition
ding 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Nutrition
n 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Nutrition
f 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&
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Nutrition
s (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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Nutrition
s, 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Nutrition
Alimentum (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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Nutrition
s 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Nutrition
13; 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Nutrition
ilk 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Nutrition
ging 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Nutrition
o 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Nutrition
istance 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Nutrition
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 <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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Nutrition
ic: 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&#
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Nutrition
isadvantages 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>
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Peds Hx
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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Peds Hx
ls 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Peds Hx
ecent 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:
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Peds Hx
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 <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,
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Peds Hx
IPS, 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Peds Hx
dia, 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&
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Peds Hx
omplementary 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Peds Hx
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 <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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Peds Hx
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 <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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Peds Hx
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? <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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Peds Hx
nity – 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Peds Hx
iour 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. ·
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Peds Hx
is 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>
Flashcard 1474284621068
| 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 |
Pneumonia: viral vs bacterial
viral: more assc sx's, high/low lymphocytes bact: higher T, just cough & fever, really high/low WBCs (neutrophils), ESR higher
Flashcard 1474286980364
| 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 |
Pneumonia: viral vs bacterial
viral: more assc sx's, high/low lymphocytes bact: higher T, just cough & fever, really high/low WBCs (neutrophils), ESR higher
Flashcard 1474289339660
| 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 |
Pneumonia: viral vs bacterial
viral: more assc sx's, high/low lymphocytes bact: higher T, just cough & fever, really high/low WBCs (neutrophils), ESR higher
Flashcard 1474291698956
| 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 |
Flashcard 1474294058252
| 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 |
Pneumonia: viral vs bacterial
viral: more assc sx's, high/low lymphocytes bact: higher T, just cough & fever, really high/low WBCs (neutrophils), ESR higher
Flashcard 1474296417548
| 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 |
Pneumonia: viral vs bacterial
viral: more assc sx's, high/low lymphocytes bact: higher T, just cough & fever, really high/low WBCs (neutrophils), ESR higher
Flashcard 1474298776844
| 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 |
Pneumonia: viral vs bacterial
viral: more assc sx's, high/low lymphocytes bact: higher T, just cough & fever, really high/low WBCs (neutrophils), ESR higher
Flashcard 1474301136140
| 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 |
Pneumonia: viral vs bacterial
viral: more assc sx's, high/low lymphocytes bact: higher T, just cough & fever, really high/low WBCs (neutrophils), ESR higher
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
Flashcard 1474308214028
| 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 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
Flashcard 1474310573324
| 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 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 home
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 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 1474313194764
4.1. 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
Flashcard 1474315554060
| 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 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 AnalysisPrior 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
Flashcard 1474319748364
| 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 itAn understanding of the purpose is particularly important in financial statement analysis because of the numerous available techniques and the substantial amount of data
Original toplevel document
4.1. Articulate the Purpose and Context of AnalysisPrior 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
4.1. Articulate the Purpose and Context of 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. <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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
4.1. Articulate the Purpose and Context of Analysis
ns. 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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 1474327612684
4.3. 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
4.3. Process Data
g 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>
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
4.3. Process Data
g 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>
Flashcard 1474333904140
| 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 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 o
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>
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| 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 to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accountin
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>
Flashcard 1474338098444
| 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 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>
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| 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 stateme
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>
Flashcard 1474341506316
| 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 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>
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| 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 to
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>
Flashcard 1474344914188
| 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 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>
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| 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 to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accountin
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>
Flashcard 1474349108492
| 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 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>
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| 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]) and
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>
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Parent (intermediate) annotation
Open itcomparison 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>
Flashcard 1474353302796
| 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 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>
Flashcard 1474355662092
| 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 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 c
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>
Flashcard 1474358021388
| 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 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 1474360380684
4.4. 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.
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| 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 ou
Flashcard 1474362739980
| 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 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 DataOnce 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| 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
Flashcard 1474366147852
| 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 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 DataOnce 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
4.4. Analyze/Interpret the Processed Data
ncial 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 1474369293580
4.5. 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
4.5. Develop and Communicate Conclusions/Recommendations
html> 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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 1474376109324
Summary
#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 1474393148684
2. 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
Flashcard 1474397867276
| 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 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 ACTIVITIESAccountants 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
2. THE CLASSIFICATION OF BUSINESS ACTIVITIES
ilar 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
Flashcard 1474400750860
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
2. THE CLASSIFICATION OF BUSINESS ACTIVITIES
w 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
Flashcard 1474403896588
| 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 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, th
Original 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
Flashcard 1474407828748
| 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 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, th
Original 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
2. THE CLASSIFICATION OF BUSINESS ACTIVITIES
g 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
Flashcard 1474412023052
| 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 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 restaur
Original 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
Flashcard 1474414382348
| 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 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 restaur
Original 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
2. THE CLASSIFICATION OF BUSINESS ACTIVITIES
us 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
Flashcard 1474417790220
| 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 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, tak
Original 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
Flashcard 1474420149516
| 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 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, tak
Original 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
2. THE CLASSIFICATION OF BUSINESS ACTIVITIES
rs. 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.
Flashcard 1474425130252
| 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 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.
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
2. THE CLASSIFICATION OF BUSINESS ACTIVITIES
ofits (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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
2. THE CLASSIFICATION OF BUSINESS ACTIVITIES
3; 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
Flashcard 1474429324556
| 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 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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 Healthca
Original toplevel document
Highlight doc Day 1Confidentiality 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Parent (intermediate) annotation
Open itre: 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 1Confidentiality 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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 1Confidentiality 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
Flashcard 1474441645324
| 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
Flashcard 1474443218188
| 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
Flashcard 1474444791052
| 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
Flashcard 1474447150348
| 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 FCC
Original 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? 
Flashcard 1474448723212
| 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 FCC
Original 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? 
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
Flashcard 1474451868940
| 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
Flashcard 1474454228236
| 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
Flashcard 1474455801100
| 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
Flashcard 1474457373964
| 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
Flashcard 1474458946828
| 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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
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
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Article 1474495646988
3. ACCOUNTS AND FINANCIAL STATEMENTS
#cfa-level-1 #reading-23-financial-reporting-mechanics
Business activities resulting in transactions are reflected in the broad groupings of financial statement elements: Assets, Liabilities, Owners’ Equity, Revenue, and Expenses.1 In general terms, these elements can be defined as follows: assets are the economic resources of a company; liabilities are the creditors’ claims on the resources (assets) of a company; owners’ equity is the residual claim on those resources (assets); revenues are inflows of economic resources to the company; expenses are outflows of economic resources or increases in liabilities.2 Accounts provide individual records of increases and decreases in a specific asset, liability, component of owners’ equity, revenue, or expense. The financial statements are constructed using these elements.
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3. ACCOUNTS AND FINANCIAL STATEMENTS
Business activities resulting in transactions are reflected in the broad groupings of financial statement elements: Assets, Liabilities, Owners’ Equity, Revenue, and Expenses.1 In general terms, these elements can be defined as follows: assets are the economic resources of a company; liabilities are the creditors’ claims on the resources of a company; ow
Flashcard 1474498006284
| 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 itBusiness activities resulting in transactions are reflected in the broad groupings of financial statement elements: Assets, Liabilities, Owners’ Equity, Revenue, and Expenses.
Original toplevel document
3. ACCOUNTS AND FINANCIAL STATEMENTSBusiness activities resulting in transactions are reflected in the broad groupings of financial statement elements: Assets, Liabilities, Owners’ Equity, Revenue, and Expenses.1 In general terms, these elements can be defined as follows: assets are the economic resources of a company; liabilities are the creditors’ claims on the resources of a company; ow
Flashcard 1474501152012
| 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 |
3. ACCOUNTS AND FINANCIAL STATEMENTS
abilities are the creditors’ claims on the resources (assets) of a company; owners’ equity is the residual claim on those resources (assets); revenues are inflows of economic resources to the company; <span>expenses are outflows of economic resources or increases in liabilities.2 Accounts provide individual records of increases and decreases in a specific asset, liability, component o
abilities are the creditors’ claims on the resources (assets) of a company; owners’ equity is the residual claim on those resources (assets); revenues are inflows of economic resources to the company; <span>expenses are outflows of economic resources or increases in liabilities.2 Accounts provide individual records of increases and decreases in a specific asset, liability, component o
Flashcard 1474503511308
| 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 |
3. ACCOUNTS AND FINANCIAL STATEMENTS
the broad groupings of financial statement elements: Assets, Liabilities, Owners’ Equity, Revenue, and Expenses.1 In general terms, these elements can be defined as follows: assets are the economic resources of a company; <span>liabilities are the creditors’ claims on the resources (assets) of a company; owners’ equity is the residual claim on those resources (assets); revenues are inflows of
the broad groupings of financial statement elements: Assets, Liabilities, Owners’ Equity, Revenue, and Expenses.1 In general terms, these elements can be defined as follows: assets are the economic resources of a company; <span>liabilities are the creditors’ claims on the resources (assets) of a company; owners’ equity is the residual claim on those resources (assets); revenues are inflows of
Flashcard 1474505870604
| 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 |
3. ACCOUNTS AND FINANCIAL STATEMENTS
evenue, and Expenses.1 In general terms, these elements can be defined as follows: assets are the economic resources of a company; liabilities are the creditors’ claims on the resources (assets) of a company; <span>owners’ equity is the residual claim on those resources (assets); revenues are inflows of economic resources to the company; expenses are outflows of economic resources or
evenue, and Expenses.1 In general terms, these elements can be defined as follows: assets are the economic resources of a company; liabilities are the creditors’ claims on the resources (assets) of a company; <span>owners’ equity is the residual claim on those resources (assets); revenues are inflows of economic resources to the company; expenses are outflows of economic resources or
Flashcard 1474508229900
| 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 |
3. ACCOUNTS AND FINANCIAL STATEMENTS
Business activities resulting in transactions are reflected in the broad groupings of financial statement elements: Assets, Liabilities, Owners’ Equity, Revenue, and Expenses.1 In general terms, these elements can be defined as follows: <span>assets are the economic resources of a company; liabilities are the creditors’ claims on the resources (assets) of a company; owners’ equity is the residual claim
Business activities resulting in transactions are reflected in the broad groupings of financial statement elements: Assets, Liabilities, Owners’ Equity, Revenue, and Expenses.1 In general terms, these elements can be defined as follows: <span>assets are the economic resources of a company; liabilities are the creditors’ claims on the resources (assets) of a company; owners’ equity is the residual claim
Flashcard 1474510589196
| 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 |
3. ACCOUNTS AND FINANCIAL STATEMENTS
s: assets are the economic resources of a company; liabilities are the creditors’ claims on the resources (assets) of a company; owners’ equity is the residual claim on those resources (assets); <span>revenues are inflows of economic resources to the company; expenses are outflows of economic resources or increases in liabilities.2 Accounts provide individual recor
s: assets are the economic resources of a company; liabilities are the creditors’ claims on the resources (assets) of a company; owners’ equity is the residual claim on those resources (assets); <span>revenues are inflows of economic resources to the company; expenses are outflows of economic resources or increases in liabilities.2 Accounts provide individual recor
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3. ACCOUNTS AND FINANCIAL STATEMENTS
owners’ equity is the residual claim on those resources (assets); revenues are inflows of economic resources to the company; expenses are outflows of economic resources or increases in liabilities.2 <span>Accounts provide individual records of increases and decreases in a specific asset, liability, component of owners’ equity, revenue, or expense. The financial statements are constructed using these elements. <span><body><html>
Flashcard 1474514259212
| 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 itAccounts provide individual records of increases and decreases in a specific asset, liability, component of owners’ equity, revenue, or expense. The financial statements are constructed using th
Original toplevel document
3. ACCOUNTS AND FINANCIAL STATEMENTSowners’ equity is the residual claim on those resources (assets); revenues are inflows of economic resources to the company; expenses are outflows of economic resources or increases in liabilities.2 <span>Accounts provide individual records of increases and decreases in a specific asset, liability, component of owners’ equity, revenue, or expense. The financial statements are constructed using these elements. <span><body><html>
Article 1474516618508
3.1. Financial Statement Elements and Accounts
#cfa-level-1 #reading-23-financial-reporting-mechanics
Within the financial statement elements, accounts are subclassifications. Accounts are individual records of increases and decreases in a specific asset, liability, component of owners’ equity, revenue, or expense. For financial statements, amounts recorded in every individual account are summarized and grouped appropriately within a financial statement element. Exhibit 2 provides a listing of common accounts. These accounts will be described throughout this reading or in following readings. Unlike the financial statement elements, there is no standard set of accounts applicable to all companies. Although almost every company has certain accounts, such as cash, each company specifies the accounts in its accounting system based on its particular needs and circumstances. For example, a company in the restaurant business may not be involved in trading securities and, therefore, may not need an account to record such an activity. Furthermore, each company names its accounts based on its business. A co
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1. Financial Statement Elements and Accounts
Within the financial statement elements, accounts are subclassifications. Accounts are individual records of increases and decreases in a specific asset, liability, component of owners’ equity, revenue, or expense. For financial statements, amounts recorded
Flashcard 1474518977804
| 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 itWithin the financial statement elements, accounts are subclassifications.
Original toplevel document
3.1. Financial Statement Elements and AccountsWithin the financial statement elements, accounts are subclassifications. Accounts are individual records of increases and decreases in a specific asset, liability, component of owners’ equity, revenue, or expense. For financial statements, amounts recorded
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1. Financial Statement Elements and Accounts
pan> Within the financial statement elements, accounts are subclassifications. Accounts are individual records of increases and decreases in a specific asset, liability, component of owners’ equity, revenue, or expense. <span>For financial statements, amounts recorded in every individual account are summarized and grouped appropriately within a financial statement element. Exhibit 2 provides a listing of common accounts. These accounts will be described throughout this reading or in following readings. Unlike the financial statement elements, there is no
Flashcard 1474521599244
| 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 itFor financial statements, amounts recorded in every individual account are summarized and grouped appropriately within a financial statement element
Original toplevel document
3.1. Financial Statement Elements and Accountspan> Within the financial statement elements, accounts are subclassifications. Accounts are individual records of increases and decreases in a specific asset, liability, component of owners’ equity, revenue, or expense. <span>For financial statements, amounts recorded in every individual account are summarized and grouped appropriately within a financial statement element. Exhibit 2 provides a listing of common accounts. These accounts will be described throughout this reading or in following readings. Unlike the financial statement elements, there is no
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1. Financial Statement Elements and Accounts
ded in every individual account are summarized and grouped appropriately within a financial statement element. Exhibit 2 provides a listing of common accounts. These accounts will be described throughout this reading or in following readings. <span>Unlike the financial statement elements, there is no standard set of accounts applicable to all companies. Although almost every company has certain accounts, such as cash, each company specifies the accounts in its accounting system based on its particular needs and circumstances. For examp
Flashcard 1474524220684
| 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 itUnlike the financial statement elements, there is no standard set of accounts applicable to all companies.
Original toplevel document
3.1. Financial Statement Elements and Accountsded in every individual account are summarized and grouped appropriately within a financial statement element. Exhibit 2 provides a listing of common accounts. These accounts will be described throughout this reading or in following readings. <span>Unlike the financial statement elements, there is no standard set of accounts applicable to all companies. Although almost every company has certain accounts, such as cash, each company specifies the accounts in its accounting system based on its particular needs and circumstances. For examp
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1. Financial Statement Elements and Accounts
nt. Exhibit 2 provides a listing of common accounts. These accounts will be described throughout this reading or in following readings. Unlike the financial statement elements, there is no standard set of accounts applicable to all companies. <span>Although almost every company has certain accounts, such as cash, each company specifies the accounts in its accounting system based on its particular needs and circumstances. For example, a company in the restaurant business may not be involved in trading securities and, therefore, may not need an account to record such an activity. Furthermore, each company
Flashcard 1474526842124
| 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 itAlthough almost every company has certain accounts, such as cash, each company specifies the accounts in its accounting system based on its particular needs and circumstances.
Original toplevel document
3.1. Financial Statement Elements and Accountsnt. Exhibit 2 provides a listing of common accounts. These accounts will be described throughout this reading or in following readings. Unlike the financial statement elements, there is no standard set of accounts applicable to all companies. <span>Although almost every company has certain accounts, such as cash, each company specifies the accounts in its accounting system based on its particular needs and circumstances. For example, a company in the restaurant business may not be involved in trading securities and, therefore, may not need an account to record such an activity. Furthermore, each company
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1. Financial Statement Elements and Accounts
ts accounting system based on its particular needs and circumstances. For example, a company in the restaurant business may not be involved in trading securities and, therefore, may not need an account to record such an activity. Furthermore, <span>each company names its accounts based on its business. A company in the restaurant business might have an asset account for each of its ovens, with the accounts named “Oven-1” and “Oven-2.” In its financial statements, these accounts would likely be grouped within long-term assets as a single line item called “Property, plant, and equipment.” A company’s challenge is to establish accounts and account groupings that provide meaningful summarization of voluminous data but retain enough detail to facilitate decisio
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1. Financial Statement Elements and Accounts
ount for each of its ovens, with the accounts named “Oven-1” and “Oven-2.” In its financial statements, these accounts would likely be grouped within long-term assets as a single line item called “Property, plant, and equipment.” <span>A company’s challenge is to establish accounts and account groupings that provide meaningful summarization of voluminous data but retain enough detail to facilitate decision making and preparation of the financial statements. The actual accounts used in a company’s accounting system will be set forth in a chart of accounts . Generally, the chart of accounts is far more detailed than the information presented in financial statements. Certain accounts are used to offset other accounts. For example, a common asset account is accounts receivable, also known as “trade accounts receivable” or “trade receivab
Flashcard 1474532609292
| 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 itA company’s challenge is to establish accounts and account groupings that provide meaningful summarization of voluminous data but retain enough detail to facilitate decision making and preparation of the financial statements. The actual accounts used in a company’s accounting system will be set forth in a char
Original toplevel document
3.1. Financial Statement Elements and Accountsount for each of its ovens, with the accounts named “Oven-1” and “Oven-2.” In its financial statements, these accounts would likely be grouped within long-term assets as a single line item called “Property, plant, and equipment.” <span>A company’s challenge is to establish accounts and account groupings that provide meaningful summarization of voluminous data but retain enough detail to facilitate decision making and preparation of the financial statements. The actual accounts used in a company’s accounting system will be set forth in a chart of accounts . Generally, the chart of accounts is far more detailed than the information presented in financial statements. Certain accounts are used to offset other accounts. For example, a common asset account is accounts receivable, also known as “trade accounts receivable” or “trade receivab
Flashcard 1474534968588
| 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 itings that provide meaningful summarization of voluminous data but retain enough detail to facilitate decision making and preparation of the financial statements. The actual accounts used in a company’s accounting system will be set forth in a <span>chart of accounts . Generally, the chart of accounts is far more detailed than the information presented in financial statements.<span><body><html>
Original toplevel document
3.1. Financial Statement Elements and Accountsount for each of its ovens, with the accounts named “Oven-1” and “Oven-2.” In its financial statements, these accounts would likely be grouped within long-term assets as a single line item called “Property, plant, and equipment.” <span>A company’s challenge is to establish accounts and account groupings that provide meaningful summarization of voluminous data but retain enough detail to facilitate decision making and preparation of the financial statements. The actual accounts used in a company’s accounting system will be set forth in a chart of accounts . Generally, the chart of accounts is far more detailed than the information presented in financial statements. Certain accounts are used to offset other accounts. For example, a common asset account is accounts receivable, also known as “trade accounts receivable” or “trade receivab
Flashcard 1474537327884
| 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 itization of voluminous data but retain enough detail to facilitate decision making and preparation of the financial statements. The actual accounts used in a company’s accounting system will be set forth in a chart of accounts . Generally, the <span>chart of accounts is far more detailed than the information presented in financial statements.<span><body><html>
Original toplevel document
3.1. Financial Statement Elements and Accountsount for each of its ovens, with the accounts named “Oven-1” and “Oven-2.” In its financial statements, these accounts would likely be grouped within long-term assets as a single line item called “Property, plant, and equipment.” <span>A company’s challenge is to establish accounts and account groupings that provide meaningful summarization of voluminous data but retain enough detail to facilitate decision making and preparation of the financial statements. The actual accounts used in a company’s accounting system will be set forth in a chart of accounts . Generally, the chart of accounts is far more detailed than the information presented in financial statements. Certain accounts are used to offset other accounts. For example, a common asset account is accounts receivable, also known as “trade accounts receivable” or “trade receivab
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1. Financial Statement Elements and Accounts
ncial statements. The actual accounts used in a company’s accounting system will be set forth in a chart of accounts . Generally, the chart of accounts is far more detailed than the information presented in financial statements. <span>Certain accounts are used to offset other accounts. For example, a common asset account is accounts receivable, also known as “trade accounts receivable” or “trade receivables.” A company uses this account to record the amounts it is ow
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1. Financial Statement Elements and Accounts
ncial statements. The actual accounts used in a company’s accounting system will be set forth in a chart of accounts . Generally, the chart of accounts is far more detailed than the information presented in financial statements. <span>Certain accounts are used to offset other accounts. For example, a common asset account is accounts receivable, also known as “trade accounts receivable” or “trade receivables.” A company uses this account to record the amounts it is owed by its customers. In other words, sales made on credit are reflected in accounts receivable. In connection with its receivables, a company often expects some amount of uncollectible accounts and, therefore, records an estimate of the amount that may not be collected. The estimated uncollectible amount is recorded in an account called allowance for bad debts . Because the effect of the allowance for bad debts account is to reduce the balance of the company’s accounts receivable, it is known as a “contra asset account.” Any account that is offset or deducted from another account is called a “ contra account .” Common contra accounts include allowance for bad debts (an offset to accounts receivable for
Flashcard 1474543357196
| 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 itCertain accounts are used to offset other accounts
Original toplevel document
3.1. Financial Statement Elements and Accountsncial statements. The actual accounts used in a company’s accounting system will be set forth in a chart of accounts . Generally, the chart of accounts is far more detailed than the information presented in financial statements. <span>Certain accounts are used to offset other accounts. For example, a common asset account is accounts receivable, also known as “trade accounts receivable” or “trade receivables.” A company uses this account to record the amounts it is ow
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Contra Account Definition | Investopedia
What is a 'Contra Account' <span>A contra account is an account found in an account ledger that is used to reduce the value of a related account. A contra account's natural balance is opposite of the associated account. If a debit is recorded in a related account, the contra account record also records a credit. BREAKING DOWN 'Contra Account' Contra accounts are reported on the same financial statement as the associated account. For example, a contra account
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Parent (intermediate) annotation
Open itr words, sales made on credit are reflected in accounts receivable. In connection with its receivables, a company often expects some amount of uncollectible accounts and, therefore, records an estimate of the amount that may not be collected. <span>The estimated uncollectible amount is recorded in an account called allowance for bad debts . Because the effect of the allowance for bad debts account is to reduce the balance of the company’s accounts receivable, it is known as a “contra asset account.”<span><body><html>
Original toplevel document
3.1. Financial Statement Elements and Accountsncial statements. The actual accounts used in a company’s accounting system will be set forth in a chart of accounts . Generally, the chart of accounts is far more detailed than the information presented in financial statements. <span>Certain accounts are used to offset other accounts. For example, a common asset account is accounts receivable, also known as “trade accounts receivable” or “trade receivables.” A company uses this account to record the amounts it is owed by its customers. In other words, sales made on credit are reflected in accounts receivable. In connection with its receivables, a company often expects some amount of uncollectible accounts and, therefore, records an estimate of the amount that may not be collected. The estimated uncollectible amount is recorded in an account called allowance for bad debts . Because the effect of the allowance for bad debts account is to reduce the balance of the company’s accounts receivable, it is known as a “contra asset account.” Any account that is offset or deducted from another account is called a “ contra account .” Common contra accounts include allowance for bad debts (an offset to accounts receivable for
Flashcard 1474549910796
| 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 itThe estimated uncollectible amount is recorded in an account called allowance for bad debts . Because the effect of the allowance for bad debts account is to reduce the balance of the company’s accounts receivable, it is known as a “contra asset account.”<
Original toplevel document
3.1. Financial Statement Elements and Accountsncial statements. The actual accounts used in a company’s accounting system will be set forth in a chart of accounts . Generally, the chart of accounts is far more detailed than the information presented in financial statements. <span>Certain accounts are used to offset other accounts. For example, a common asset account is accounts receivable, also known as “trade accounts receivable” or “trade receivables.” A company uses this account to record the amounts it is owed by its customers. In other words, sales made on credit are reflected in accounts receivable. In connection with its receivables, a company often expects some amount of uncollectible accounts and, therefore, records an estimate of the amount that may not be collected. The estimated uncollectible amount is recorded in an account called allowance for bad debts . Because the effect of the allowance for bad debts account is to reduce the balance of the company’s accounts receivable, it is known as a “contra asset account.” Any account that is offset or deducted from another account is called a “ contra account .” Common contra accounts include allowance for bad debts (an offset to accounts receivable for
Flashcard 1474552270092
| 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 itan>The estimated uncollectible amount is recorded in an account called allowance for bad debts . Because the effect of the allowance for bad debts account is to reduce the balance of the company’s accounts receivable, it is known as a “contra asset account.”<span><body><html>
Original toplevel document
3.1. Financial Statement Elements and Accountsncial statements. The actual accounts used in a company’s accounting system will be set forth in a chart of accounts . Generally, the chart of accounts is far more detailed than the information presented in financial statements. <span>Certain accounts are used to offset other accounts. For example, a common asset account is accounts receivable, also known as “trade accounts receivable” or “trade receivables.” A company uses this account to record the amounts it is owed by its customers. In other words, sales made on credit are reflected in accounts receivable. In connection with its receivables, a company often expects some amount of uncollectible accounts and, therefore, records an estimate of the amount that may not be collected. The estimated uncollectible amount is recorded in an account called allowance for bad debts . Because the effect of the allowance for bad debts account is to reduce the balance of the company’s accounts receivable, it is known as a “contra asset account.” Any account that is offset or deducted from another account is called a “ contra account .” Common contra accounts include allowance for bad debts (an offset to accounts receivable for
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1. Financial Statement Elements and Accounts
uncollectible amount is recorded in an account called allowance for bad debts . Because the effect of the allowance for bad debts account is to reduce the balance of the company’s accounts receivable, it is known as a “contra asset account.” <span>Any account that is offset or deducted from another account is called a “ contra account .” Common contra accounts include allowance for bad debts (an offset to accounts receivable for the amount of accounts receivable that are estimated to be uncollectible), accumulated depreciation (an offset to property, plant, and equipment reflecting the amount of the cost of property, plant, and equipment that has been allocated to current and previous accounting periods), and sales returns and allowances (an offset to revenue reflecting any cash refunds, credits on account, and discounts from sales prices given to customers who purchased defective or unsatisfactory items). Exhibit 2. Common Accounts Assets Cash and cash equivalents Accounts receivable, trade receivables &#
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1. Financial Statement Elements and Accounts
ounting periods), and sales returns and allowances (an offset to revenue reflecting any cash refunds, credits on account, and discounts from sales prices given to customers who purchased defective or unsatisfactory items). <span>Exhibit 2. Common Accounts Assets Cash and cash equivalents Accounts receivable, trade receivables Prepaid expenses Inventory Property, plant, and equipment Investment property Intangible assets (patents, trademarks, licenses, copyright, goodwill) Financial assets, trading securities, investment securities Investments accounted for by the equity method Current and deferred tax assets [for banks, Loans (receivable)] Liabilities Accounts payable, trade payables Provisions or accrued liabilities Financial liabilities Current and deferred tax liabilities Reserves Unearned revenue Debt payable Bonds (payable) [for banks, Deposits] Owners’ Equity Capital, such as common stock par value Additional paid-in capital Retained earnings Other comprehensive income Minority interest Revenue Revenue, sales Gains Investment income (e.g., interest and dividends) Expense Cost of goods sold Selling, general, and administrative expenses “SG&A” (e.g., rent, utilities, salaries, advertising) Depreciation and amortization Interest expense Tax expense Losses For presentation purposes, assets are sometimes categorized as “current” or “non-current.” For example, Tesco (a large European retailer) prese
Flashcard 1474557250828
| 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 itA 14yo ♂ with 1y Hx of FTT. He is pale and has diffuse abdominal pain. What are possible causes? What are 5 tests you would do to narrow your differential? DDx: non-organic, celiac, IBD, CF, T1DM, haematologic, malignancy, liver disease, obstructive uropathy Ix: CBC/Fe
Original toplevel document
GrowthGROWTH Failure to Thrive: cross 2 %-tiles, wt <3%-tile, <80% ideal body wt A 14yo ♂ with 1y Hx of FTT. He is pale and has diffuse abdominal pain. What are possible causes? What are 5 tests you would do to narrow your differential? DDx: non-organic, celiac, IBD, CF, T1DM, haematologic, malignancy, liver disease, obstructive uropathy Ix: CBC/Fe, celiac screen (tTGT), lytes, urea, Cr, TSH, U/A, Ca 2+ , Vit ADE 14yo at 3 rd %ile weight + 10 th %ile height is not eating well. What are 3 possible causes? See above A full term baby presents with an eating
Flashcard 1474559610124
| 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 itA 14yo ♂ with 1y Hx of FTT. He is pale and has diffuse abdominal pain. What are possible causes? What are 5 tests you would do to narrow your differential? DDx: non-organic, celiac, IBD, CF, T1DM, haematologic, malignancy, liver disease, obstructive uropathy Ix: CBC/Fe, celiac screen (tTGT), lytes, urea, Cr, TSH, U/A, Ca 2+ ,
Original toplevel document
GrowthGROWTH Failure to Thrive: cross 2 %-tiles, wt <3%-tile, <80% ideal body wt A 14yo ♂ with 1y Hx of FTT. He is pale and has diffuse abdominal pain. What are possible causes? What are 5 tests you would do to narrow your differential? DDx: non-organic, celiac, IBD, CF, T1DM, haematologic, malignancy, liver disease, obstructive uropathy Ix: CBC/Fe, celiac screen (tTGT), lytes, urea, Cr, TSH, U/A, Ca 2+ , Vit ADE 14yo at 3 rd %ile weight + 10 th %ile height is not eating well. What are 3 possible causes? See above A full term baby presents with an eating
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1. Financial Statement Elements and Accounts
(e.g., rent, utilities, salaries, advertising) Depreciation and amortization Interest expense Tax expense Losses <span>For presentation purposes, assets are sometimes categorized as “current” or “non-current.” For example, Tesco (a large European retailer) presents the following major asset accounts in its 2006 financial reports: Non-current assets: In
Flashcard 1474563542284
| 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 itFor presentation purposes, assets are sometimes categorized as “current” or “non-current.”
Original toplevel document
3.1. Financial Statement Elements and Accounts(e.g., rent, utilities, salaries, advertising) Depreciation and amortization Interest expense Tax expense Losses <span>For presentation purposes, assets are sometimes categorized as “current” or “non-current.” For example, Tesco (a large European retailer) presents the following major asset accounts in its 2006 financial reports: Non-current assets: In
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1. Financial Statement Elements and Accounts
t ventures and associates. Current assets: Inventories; Trade and other receivables; Cash and cash equivalents. <span>Non-current assets are assets that are expected to benefit the company over an extended period of time (usually more than one year). For Tesco, these include the following: intangible assets, such as goodwill;3 property, plant, and equipment used in operations (e.g., land and buildings); other property held for inves
Flashcard 1474566950156
| 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 itNon-current assets are assets that are expected to benefit the company over an extended period of time (usually more than one year).
Original toplevel document
3.1. Financial Statement Elements and Accountst ventures and associates. Current assets: Inventories; Trade and other receivables; Cash and cash equivalents. <span>Non-current assets are assets that are expected to benefit the company over an extended period of time (usually more than one year). For Tesco, these include the following: intangible assets, such as goodwill;3 property, plant, and equipment used in operations (e.g., land and buildings); other property held for inves
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1. Financial Statement Elements and Accounts
include the following: intangible assets, such as goodwill;3 property, plant, and equipment used in operations (e.g., land and buildings); other property held for investment, and investments in the securities of other companies. <span>Current assets are those that are expected to be consumed or converted into cash in the near future, typically one year or less. Inventory is the unsold units of product on hand (sometimes referred to as inventory stock). Trade receivables (also referred to as commercial receivables , or simply accounts rec
Flashcard 1474570095884
| 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 itCurrent assets are those that are expected to be consumed or converted into cash in the near future, typically one year or less.
Original toplevel document
3.1. Financial Statement Elements and Accountsinclude the following: intangible assets, such as goodwill;3 property, plant, and equipment used in operations (e.g., land and buildings); other property held for investment, and investments in the securities of other companies. <span>Current assets are those that are expected to be consumed or converted into cash in the near future, typically one year or less. Inventory is the unsold units of product on hand (sometimes referred to as inventory stock). Trade receivables (also referred to as commercial receivables , or simply accounts rec
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
3.1. Financial Statement Elements and Accounts
ldings); other property held for investment, and investments in the securities of other companies. Current assets are those that are expected to be consumed or converted into cash in the near future, typically one year or less. <span>Inventory is the unsold units of product on hand (sometimes referred to as inventory stock). Trade receivables (also referred to as commercial receivables , or simply accounts receivable ) are amounts customers owe the company for products that have been sold as well as amounts that may be due from suppliers (such as for returns of merchandise). Other receivables represent amounts owed to the company from parties other than customers. Cash refers to cash on hand (e.g., petty cash and cash not yet deposited to the bank) and in the bank. Cash equivalents are very liquid short-term investments, usually maturing in 90 days or less. The presentation of assets as current or non-current will vary from industry to industry and from country to country. Some industries present current assets first, whereas others list non-current assets first. This is discussed further in later readings. <span><body><html>
Flashcard 1474573503756
| 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 itInventory is the unsold units of product on hand (sometimes referred to as inventory stock). Trade receivables (also referred to as commercial receivables , or simply accounts receivab
Original toplevel document
3.1. Financial Statement Elements and Accountsldings); other property held for investment, and investments in the securities of other companies. Current assets are those that are expected to be consumed or converted into cash in the near future, typically one year or less. <span>Inventory is the unsold units of product on hand (sometimes referred to as inventory stock). Trade receivables (also referred to as commercial receivables , or simply accounts receivable ) are amounts customers owe the company for products that have been sold as well as amounts that may be due from suppliers (such as for returns of merchandise). Other receivables represent amounts owed to the company from parties other than customers. Cash refers to cash on hand (e.g., petty cash and cash not yet deposited to the bank) and in the bank. Cash equivalents are very liquid short-term investments, usually maturing in 90 days or less. The presentation of assets as current or non-current will vary from industry to industry and from country to country. Some industries present current assets first, whereas others list non-current assets first. This is discussed further in later readings. <span><body><html>
Flashcard 1474575863052
| 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 itInventory is the unsold units of product on hand (sometimes referred to as inventory stock). Trade receivables (also referred to as commercial receivables , or simply accounts receivable ) are amounts customers owe the company for products that have been sold as well as amounts that may be due f
Original toplevel document
3.1. Financial Statement Elements and Accountsldings); other property held for investment, and investments in the securities of other companies. Current assets are those that are expected to be consumed or converted into cash in the near future, typically one year or less. <span>Inventory is the unsold units of product on hand (sometimes referred to as inventory stock). Trade receivables (also referred to as commercial receivables , or simply accounts receivable ) are amounts customers owe the company for products that have been sold as well as amounts that may be due from suppliers (such as for returns of merchandise). Other receivables represent amounts owed to the company from parties other than customers. Cash refers to cash on hand (e.g., petty cash and cash not yet deposited to the bank) and in the bank. Cash equivalents are very liquid short-term investments, usually maturing in 90 days or less. The presentation of assets as current or non-current will vary from industry to industry and from country to country. Some industries present current assets first, whereas others list non-current assets first. This is discussed further in later readings. <span><body><html>
Flashcard 1474578222348
| 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 itreferred to as commercial receivables , or simply accounts receivable ) are amounts customers owe the company for products that have been sold as well as amounts that may be due from suppliers (such as for returns of merchandise). <span>Other receivables represent amounts owed to the company from parties other than customers. Cash refers to cash on hand (e.g., petty cash and cash not yet deposited to the bank) and in the bank
Original toplevel document
3.1. Financial Statement Elements and Accountsldings); other property held for investment, and investments in the securities of other companies. Current assets are those that are expected to be consumed or converted into cash in the near future, typically one year or less. <span>Inventory is the unsold units of product on hand (sometimes referred to as inventory stock). Trade receivables (also referred to as commercial receivables , or simply accounts receivable ) are amounts customers owe the company for products that have been sold as well as amounts that may be due from suppliers (such as for returns of merchandise). Other receivables represent amounts owed to the company from parties other than customers. Cash refers to cash on hand (e.g., petty cash and cash not yet deposited to the bank) and in the bank. Cash equivalents are very liquid short-term investments, usually maturing in 90 days or less. The presentation of assets as current or non-current will vary from industry to industry and from country to country. Some industries present current assets first, whereas others list non-current assets first. This is discussed further in later readings. <span><body><html>
Flashcard 1474580581644
| 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 itcompany for products that have been sold as well as amounts that may be due from suppliers (such as for returns of merchandise). Other receivables represent amounts owed to the company from parties other than customers. <span>Cash refers to cash on hand (e.g., petty cash and cash not yet deposited to the bank) and in the bank. Cash equivalents are very liquid short-term investments, usually maturing in
Original toplevel document
3.1. Financial Statement Elements and Accountsldings); other property held for investment, and investments in the securities of other companies. Current assets are those that are expected to be consumed or converted into cash in the near future, typically one year or less. <span>Inventory is the unsold units of product on hand (sometimes referred to as inventory stock). Trade receivables (also referred to as commercial receivables , or simply accounts receivable ) are amounts customers owe the company for products that have been sold as well as amounts that may be due from suppliers (such as for returns of merchandise). Other receivables represent amounts owed to the company from parties other than customers. Cash refers to cash on hand (e.g., petty cash and cash not yet deposited to the bank) and in the bank. Cash equivalents are very liquid short-term investments, usually maturing in 90 days or less. The presentation of assets as current or non-current will vary from industry to industry and from country to country. Some industries present current assets first, whereas others list non-current assets first. This is discussed further in later readings. <span><body><html>
Flashcard 1474582940940
| 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 itf merchandise). Other receivables represent amounts owed to the company from parties other than customers. Cash refers to cash on hand (e.g., petty cash and cash not yet deposited to the bank) and in the bank. <span>Cash equivalents are very liquid short-term investments, usually maturing in 90 days or less. The presentation of assets as current or non-current will vary from industry to industry and from
Original toplevel document
3.1. Financial Statement Elements and Accountsldings); other property held for investment, and investments in the securities of other companies. Current assets are those that are expected to be consumed or converted into cash in the near future, typically one year or less. <span>Inventory is the unsold units of product on hand (sometimes referred to as inventory stock). Trade receivables (also referred to as commercial receivables , or simply accounts receivable ) are amounts customers owe the company for products that have been sold as well as amounts that may be due from suppliers (such as for returns of merchandise). Other receivables represent amounts owed to the company from parties other than customers. Cash refers to cash on hand (e.g., petty cash and cash not yet deposited to the bank) and in the bank. Cash equivalents are very liquid short-term investments, usually maturing in 90 days or less. The presentation of assets as current or non-current will vary from industry to industry and from country to country. Some industries present current assets first, whereas others list non-current assets first. This is discussed further in later readings. <span><body><html>
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Parent (intermediate) annotation
Open itn customers. Cash refers to cash on hand (e.g., petty cash and cash not yet deposited to the bank) and in the bank. Cash equivalents are very liquid short-term investments, usually maturing in 90 days or less. <span>The presentation of assets as current or non-current will vary from industry to industry and from country to country. Some industries present current assets first, whereas others list non-current assets first. <span><body><html>
Original toplevel document
3.1. Financial Statement Elements and Accountsldings); other property held for investment, and investments in the securities of other companies. Current assets are those that are expected to be consumed or converted into cash in the near future, typically one year or less. <span>Inventory is the unsold units of product on hand (sometimes referred to as inventory stock). Trade receivables (also referred to as commercial receivables , or simply accounts receivable ) are amounts customers owe the company for products that have been sold as well as amounts that may be due from suppliers (such as for returns of merchandise). Other receivables represent amounts owed to the company from parties other than customers. Cash refers to cash on hand (e.g., petty cash and cash not yet deposited to the bank) and in the bank. Cash equivalents are very liquid short-term investments, usually maturing in 90 days or less. The presentation of assets as current or non-current will vary from industry to industry and from country to country. Some industries present current assets first, whereas others list non-current assets first. This is discussed further in later readings. <span><body><html>
Flashcard 1474586348812
| 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 itThe presentation of assets as current or non-current will vary from industry to industry and from country to country. Some industries present current assets first, whereas others list non-current assets first.
Original toplevel document
3.1. Financial Statement Elements and Accountsldings); other property held for investment, and investments in the securities of other companies. Current assets are those that are expected to be consumed or converted into cash in the near future, typically one year or less. <span>Inventory is the unsold units of product on hand (sometimes referred to as inventory stock). Trade receivables (also referred to as commercial receivables , or simply accounts receivable ) are amounts customers owe the company for products that have been sold as well as amounts that may be due from suppliers (such as for returns of merchandise). Other receivables represent amounts owed to the company from parties other than customers. Cash refers to cash on hand (e.g., petty cash and cash not yet deposited to the bank) and in the bank. Cash equivalents are very liquid short-term investments, usually maturing in 90 days or less. The presentation of assets as current or non-current will vary from industry to industry and from country to country. Some industries present current assets first, whereas others list non-current assets first. This is discussed further in later readings. <span><body><html>
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Flashcard 1474636942604
| 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 itA full term baby presents with an eating disorder (i.e. FTT). What is your DDx? ↓intake: non-organic , GERD, structural, CNS, genetic ↓absorption: CF, CMPA, short gut, biliary atresia, GI ↑loss: gastroenteritis ↑demand: cardiac, ↑T
Original toplevel document
Growthobstructive uropathy Ix: CBC/Fe, celiac screen (tTGT), lytes, urea, Cr, TSH, U/A, Ca 2+ , Vit ADE 14yo at 3 rd %ile weight + 10 th %ile height is not eating well. What are 3 possible causes? See above <span>A full term baby presents with an eating disorder (i.e. FTT). What is your DDx? ↓intake: non-organic , GERD, structural, CNS, genetic ↓absorption: CF, CMPA, short gut, biliary atresia, GI ↑loss: gastroenteritis ↑demand: cardiac, ↑THY, infection, respiratory Ineffective use: inborn error of metabolism Obesity 14yo ♂ with weight of 67 kg, height 150cm. Calculate BMI: 29.8 kg/m 2 4 complications of obesity: HTN, dyslipidemia, OSA, SCFE, nonEtO
Flashcard 1474640874764
| 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 itA full term baby presents with an eating disorder (i.e. FTT). What is your DDx? ↓intake: non-organic , GERD, structural, CNS, genetic ↓absorption: CF, CMPA, short gut, biliary atresia, GI ↑loss: gastroenteritis ↑demand: cardiac, ↑THY, infection, res
Original toplevel document
Growthobstructive uropathy Ix: CBC/Fe, celiac screen (tTGT), lytes, urea, Cr, TSH, U/A, Ca 2+ , Vit ADE 14yo at 3 rd %ile weight + 10 th %ile height is not eating well. What are 3 possible causes? See above <span>A full term baby presents with an eating disorder (i.e. FTT). What is your DDx? ↓intake: non-organic , GERD, structural, CNS, genetic ↓absorption: CF, CMPA, short gut, biliary atresia, GI ↑loss: gastroenteritis ↑demand: cardiac, ↑THY, infection, respiratory Ineffective use: inborn error of metabolism Obesity 14yo ♂ with weight of 67 kg, height 150cm. Calculate BMI: 29.8 kg/m 2 4 complications of obesity: HTN, dyslipidemia, OSA, SCFE, nonEtO
Flashcard 1474643234060
| 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 itA full term baby presents with an eating disorder (i.e. FTT). What is your DDx? ↓intake: non-organic , GERD, structural, CNS, genetic ↓absorption: CF, CMPA, short gut, biliary atresia, GI ↑loss: gastroenteritis ↑demand: cardiac, ↑THY, infection, res
Original toplevel document
Growthobstructive uropathy Ix: CBC/Fe, celiac screen (tTGT), lytes, urea, Cr, TSH, U/A, Ca 2+ , Vit ADE 14yo at 3 rd %ile weight + 10 th %ile height is not eating well. What are 3 possible causes? See above <span>A full term baby presents with an eating disorder (i.e. FTT). What is your DDx? ↓intake: non-organic , GERD, structural, CNS, genetic ↓absorption: CF, CMPA, short gut, biliary atresia, GI ↑loss: gastroenteritis ↑demand: cardiac, ↑THY, infection, respiratory Ineffective use: inborn error of metabolism Obesity 14yo ♂ with weight of 67 kg, height 150cm. Calculate BMI: 29.8 kg/m 2 4 complications of obesity: HTN, dyslipidemia, OSA, SCFE, nonEtO
Flashcard 1474645593356
| 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 itA full term baby presents with an eating disorder (i.e. FTT). What is your DDx? ↓intake: non-organic , GERD, structural, CNS, genetic ↓absorption: CF, CMPA, short gut, biliary atresia, GI ↑loss: gastroenteritis ↑demand: cardiac, ↑THY, infection, res
Original toplevel document
Growthobstructive uropathy Ix: CBC/Fe, celiac screen (tTGT), lytes, urea, Cr, TSH, U/A, Ca 2+ , Vit ADE 14yo at 3 rd %ile weight + 10 th %ile height is not eating well. What are 3 possible causes? See above <span>A full term baby presents with an eating disorder (i.e. FTT). What is your DDx? ↓intake: non-organic , GERD, structural, CNS, genetic ↓absorption: CF, CMPA, short gut, biliary atresia, GI ↑loss: gastroenteritis ↑demand: cardiac, ↑THY, infection, respiratory Ineffective use: inborn error of metabolism Obesity 14yo ♂ with weight of 67 kg, height 150cm. Calculate BMI: 29.8 kg/m 2 4 complications of obesity: HTN, dyslipidemia, OSA, SCFE, nonEtO
Flashcard 1474647952652
| 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 itA full term baby presents with an eating disorder (i.e. FTT). What is your DDx? ↓intake: non-organic , GERD, structural, CNS, genetic ↓absorption: CF, CMPA, short gut, biliary atresia, GI ↑loss: gastroenteritis ↑demand: cardiac, ↑THY, infection, res
Original toplevel document
Growthobstructive uropathy Ix: CBC/Fe, celiac screen (tTGT), lytes, urea, Cr, TSH, U/A, Ca 2+ , Vit ADE 14yo at 3 rd %ile weight + 10 th %ile height is not eating well. What are 3 possible causes? See above <span>A full term baby presents with an eating disorder (i.e. FTT). What is your DDx? ↓intake: non-organic , GERD, structural, CNS, genetic ↓absorption: CF, CMPA, short gut, biliary atresia, GI ↑loss: gastroenteritis ↑demand: cardiac, ↑THY, infection, respiratory Ineffective use: inborn error of metabolism Obesity 14yo ♂ with weight of 67 kg, height 150cm. Calculate BMI: 29.8 kg/m 2 4 complications of obesity: HTN, dyslipidemia, OSA, SCFE, nonEtO
Flashcard 1474650311948
| 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 itA full term baby presents with an eating disorder (i.e. FTT). What is your DDx? ↓intake: non-organic , GERD, structural, CNS, genetic ↓absorption: CF, CMPA, short gut, biliary atresia, GI ↑loss: gastroenteritis ↑demand: cardiac, ↑THY, infection, res
Original toplevel document
Growthobstructive uropathy Ix: CBC/Fe, celiac screen (tTGT), lytes, urea, Cr, TSH, U/A, Ca 2+ , Vit ADE 14yo at 3 rd %ile weight + 10 th %ile height is not eating well. What are 3 possible causes? See above <span>A full term baby presents with an eating disorder (i.e. FTT). What is your DDx? ↓intake: non-organic , GERD, structural, CNS, genetic ↓absorption: CF, CMPA, short gut, biliary atresia, GI ↑loss: gastroenteritis ↑demand: cardiac, ↑THY, infection, respiratory Ineffective use: inborn error of metabolism Obesity 14yo ♂ with weight of 67 kg, height 150cm. Calculate BMI: 29.8 kg/m 2 4 complications of obesity: HTN, dyslipidemia, OSA, SCFE, nonEtO
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Parent (intermediate) annotation
Open itHeight • At birth = 50cm (avg) • Doubles height by 4 years • Measure recumbent length until 2 years, then standing height
Original toplevel document
Growth• At birth = 35cm (avg) o <32cm small head = small brain until proven otherwise • May be inaccurate at birth due to caput succedaneum, molding • 0‐3mths = +2cm/mth • 3‐6mths =+1cm/mth • 6‐12mths = +0.5cm/mth <span>Height • At birth = 50cm (avg) • Doubles height by 4 years • Measure recumbent length until 2 years, then standing height Normal Growth Velocity Growth Charts • Critical to use gender and age appropriate growth charts • In 2010, the CPS, RCFPC and the Dieticians of Can
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Parent (intermediate) annotation
Open itHeight • At birth = 50cm (avg) • Doubles height by 4 years • Measure recumbent length until 2 years, then standing height
Original toplevel document
Growth• At birth = 35cm (avg) o <32cm small head = small brain until proven otherwise • May be inaccurate at birth due to caput succedaneum, molding • 0‐3mths = +2cm/mth • 3‐6mths =+1cm/mth • 6‐12mths = +0.5cm/mth <span>Height • At birth = 50cm (avg) • Doubles height by 4 years • Measure recumbent length until 2 years, then standing height Normal Growth Velocity Growth Charts • Critical to use gender and age appropriate growth charts • In 2010, the CPS, RCFPC and the Dieticians of Can
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
Parent (intermediate) annotation
Open itHeight • At birth = 50cm (avg) • Doubles height by 4 years • Measure recumbent length until 2 years, then standing height
Original toplevel document
Growth• At birth = 35cm (avg) o <32cm small head = small brain until proven otherwise • May be inaccurate at birth due to caput succedaneum, molding • 0‐3mths = +2cm/mth • 3‐6mths =+1cm/mth • 6‐12mths = +0.5cm/mth <span>Height • At birth = 50cm (avg) • Doubles height by 4 years • Measure recumbent length until 2 years, then standing height Normal Growth Velocity Growth Charts • Critical to use gender and age appropriate growth charts • In 2010, the CPS, RCFPC and the Dieticians of Can
Flashcard 1474657389836
| 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 ituse BMI after age 10.
Original toplevel document
Growththe use of the 2006 WHO Growth Standards and Reference charts • WHO Growth Standards based on longitudinal data from solely breast fed for first six months, healthy children from diverse ethnic and geographic backgrounds; <span>use BMI after age 10. • Growth charts are also available for premature infants and certain syndromes • Use corrected age up to 2 years for plotting premature infants Failure to Thri
Flashcard 1474658962700
| 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 itFailure to Thrive Definition • Weight < 3%ile (the further below the curve the more likely to be pathologic in origin) • Weight falls across major %ile lines • Weight < 80% of ideal body weight* * use app
Original toplevel document
Growthom diverse ethnic and geographic backgrounds; use BMI after age 10. • Growth charts are also available for premature infants and certain syndromes • Use corrected age up to 2 years for plotting premature infants <span>Failure to Thrive Definition • Weight < 3%ile (the further below the curve the more likely to be pathologic in origin) • Weight falls across major %ile lines • Weight < 80% of ideal body weight* * use appropriate growth charts for gender and certain genetic conditions Factors Affecting Physical Growth • Genetics • Intrauterine factors • "Internal time clock" • Nutrition • Endocrine hormones • Chronic infec
Flashcard 1474660535564
| 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 itFailure to Thrive Definition • Weight < 3%ile (the further below the curve the more likely to be pathologic in origin) • Weight falls across major %ile lines • Weight < 80% of ideal body weight* * use appropriate growth charts for gender and certain genetic conditions
Original toplevel document
Growthom diverse ethnic and geographic backgrounds; use BMI after age 10. • Growth charts are also available for premature infants and certain syndromes • Use corrected age up to 2 years for plotting premature infants <span>Failure to Thrive Definition • Weight < 3%ile (the further below the curve the more likely to be pathologic in origin) • Weight falls across major %ile lines • Weight < 80% of ideal body weight* * use appropriate growth charts for gender and certain genetic conditions Factors Affecting Physical Growth • Genetics • Intrauterine factors • "Internal time clock" • Nutrition • Endocrine hormones • Chronic infec
Flashcard 1474662894860
| 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 itFailure to Thrive Definition • Weight < 3%ile (the further below the curve the more likely to be pathologic in origin) • Weight falls across major %ile lines • Weight < 80% of ideal body weight* * use appropriate growth charts for gender and certain genetic conditions
Original toplevel document
Growthom diverse ethnic and geographic backgrounds; use BMI after age 10. • Growth charts are also available for premature infants and certain syndromes • Use corrected age up to 2 years for plotting premature infants <span>Failure to Thrive Definition • Weight < 3%ile (the further below the curve the more likely to be pathologic in origin) • Weight falls across major %ile lines • Weight < 80% of ideal body weight* * use appropriate growth charts for gender and certain genetic conditions Factors Affecting Physical Growth • Genetics • Intrauterine factors • "Internal time clock" • Nutrition • Endocrine hormones • Chronic infec
Flashcard 1474664467724
| 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 itDevelopmental milestones for 6mo. Normal: tripod sits, pivots in prone position, reaches/grasps objects, brings toy to mouth, babbles, squeals when excited, grunts in anger, stranger anxiety starts
Original toplevel document
Developmentogic, communication, psychologic) 5yo has been developing normally, but his father has been concerned he's been showing poor speech. What's the first Ix to do? MCQ: audiology testing, NOT genetic testing <span>Developmental milestones for 6mo. Normal: tripod sits, pivots in prone position, reaches/grasps objects, brings toy to mouth, babbles, squeals when excited, grunts in anger, stranger anxiety starts Lists developmental progress for a 12mo, what type of delay does this child have - language, fine motor, gross motor, or global delay? Normal: gets into sitti
Flashcard 1474666040588
| 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 itDevelopmental milestones for 6mo. Normal: tripod sits, pivots in prone position, reaches/grasps objects, brings toy to mouth, babbles, squeals when excited, grunts in anger, stranger anxiety starts
Original toplevel document
Developmentogic, communication, psychologic) 5yo has been developing normally, but his father has been concerned he's been showing poor speech. What's the first Ix to do? MCQ: audiology testing, NOT genetic testing <span>Developmental milestones for 6mo. Normal: tripod sits, pivots in prone position, reaches/grasps objects, brings toy to mouth, babbles, squeals when excited, grunts in anger, stranger anxiety starts Lists developmental progress for a 12mo, what type of delay does this child have - language, fine motor, gross motor, or global delay? Normal: gets into sitti
Flashcard 1474667613452
| 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 itDevelopmental milestones for 6mo. Normal: tripod sits, pivots in prone position, reaches/grasps objects, brings toy to mouth, babbles, squeals when excited, grunts in anger, stranger anxiety starts
Original toplevel document
Developmentogic, communication, psychologic) 5yo has been developing normally, but his father has been concerned he's been showing poor speech. What's the first Ix to do? MCQ: audiology testing, NOT genetic testing <span>Developmental milestones for 6mo. Normal: tripod sits, pivots in prone position, reaches/grasps objects, brings toy to mouth, babbles, squeals when excited, grunts in anger, stranger anxiety starts Lists developmental progress for a 12mo, what type of delay does this child have - language, fine motor, gross motor, or global delay? Normal: gets into sitti
Flashcard 1474669186316
| 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 itDevelopmental milestones for 6mo. Normal: tripod sits, pivots in prone position, reaches/grasps objects, brings toy to mouth, babbles, squeals when excited, grunts in anger, stranger anxiety starts
Original toplevel document
Developmentogic, communication, psychologic) 5yo has been developing normally, but his father has been concerned he's been showing poor speech. What's the first Ix to do? MCQ: audiology testing, NOT genetic testing <span>Developmental milestones for 6mo. Normal: tripod sits, pivots in prone position, reaches/grasps objects, brings toy to mouth, babbles, squeals when excited, grunts in anger, stranger anxiety starts Lists developmental progress for a 12mo, what type of delay does this child have - language, fine motor, gross motor, or global delay? Normal: gets into sitti
Flashcard 1474670759180
| 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 itDevelopmental milestones for 6mo. Normal: tripod sits, pivots in prone position, reaches/grasps objects, brings toy to mouth, babbles, squeals when excited, grunts in anger, stranger anxiety starts
Original toplevel document
Developmentogic, communication, psychologic) 5yo has been developing normally, but his father has been concerned he's been showing poor speech. What's the first Ix to do? MCQ: audiology testing, NOT genetic testing <span>Developmental milestones for 6mo. Normal: tripod sits, pivots in prone position, reaches/grasps objects, brings toy to mouth, babbles, squeals when excited, grunts in anger, stranger anxiety starts Lists developmental progress for a 12mo, what type of delay does this child have - language, fine motor, gross motor, or global delay? Normal: gets into sitti
Flashcard 1474672332044
| 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 itDevelopmental milestones for 6mo. Normal: tripod sits, pivots in prone position, reaches/grasps objects, brings toy to mouth, babbles, squeals when excited, grunts in anger, stranger anxiety starts
Original toplevel document
Developmentogic, communication, psychologic) 5yo has been developing normally, but his father has been concerned he's been showing poor speech. What's the first Ix to do? MCQ: audiology testing, NOT genetic testing <span>Developmental milestones for 6mo. Normal: tripod sits, pivots in prone position, reaches/grasps objects, brings toy to mouth, babbles, squeals when excited, grunts in anger, stranger anxiety starts Lists developmental progress for a 12mo, what type of delay does this child have - language, fine motor, gross motor, or global delay? Normal: gets into sitti
Flashcard 1474674691340
| 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 itDevelopmental milestones for 6mo. Normal: tripod sits, pivots in prone position, reaches/grasps objects, brings toy to mouth, babbles, squeals when excited, grunts in anger, stranger anxiety starts
Original toplevel document
Developmentogic, communication, psychologic) 5yo has been developing normally, but his father has been concerned he's been showing poor speech. What's the first Ix to do? MCQ: audiology testing, NOT genetic testing <span>Developmental milestones for 6mo. Normal: tripod sits, pivots in prone position, reaches/grasps objects, brings toy to mouth, babbles, squeals when excited, grunts in anger, stranger anxiety starts Lists developmental progress for a 12mo, what type of delay does this child have - language, fine motor, gross motor, or global delay? Normal: gets into sitti
Flashcard 1474676264204
| 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 itDevelopmental milestones for 6mo. Normal: tripod sits, pivots in prone position, reaches/grasps objects, brings toy to mouth, babbles, squeals when excited, grunts in anger, stranger anxiety starts
Original toplevel document
Developmentogic, communication, psychologic) 5yo has been developing normally, but his father has been concerned he's been showing poor speech. What's the first Ix to do? MCQ: audiology testing, NOT genetic testing <span>Developmental milestones for 6mo. Normal: tripod sits, pivots in prone position, reaches/grasps objects, brings toy to mouth, babbles, squeals when excited, grunts in anger, stranger anxiety starts Lists developmental progress for a 12mo, what type of delay does this child have - language, fine motor, gross motor, or global delay? Normal: gets into sitti
Flashcard 1474677837068
| 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 itDevelopmental milestones for 6mo. Normal: tripod sits, pivots in prone position, reaches/grasps objects, brings toy to mouth, babbles, squeals when excited, grunts in anger, stranger anxiety starts
Original toplevel document
Developmentogic, communication, psychologic) 5yo has been developing normally, but his father has been concerned he's been showing poor speech. What's the first Ix to do? MCQ: audiology testing, NOT genetic testing <span>Developmental milestones for 6mo. Normal: tripod sits, pivots in prone position, reaches/grasps objects, brings toy to mouth, babbles, squeals when excited, grunts in anger, stranger anxiety starts Lists developmental progress for a 12mo, what type of delay does this child have - language, fine motor, gross motor, or global delay? Normal: gets into sitti
Flashcard 1474683866380
| 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 |
Flashcard 1474685701388
| 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 |
Flashcard 1474687536396
| 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 |
Flashcard 1474689371404
| 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 |
Flashcard 1474696187148
| 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 |
Flashcard 1474698022156
| 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 |
Flashcard 1474699857164
| 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 |
Flashcard 1474701692172
| 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 |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |
| status | not read | reprioritisations | ||
|---|---|---|---|---|
| last reprioritisation on | suggested re-reading day | |||
| started reading on | finished reading on |