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Flashcard 1425531604236

Tags
#cfa-level-1 #economics #economics-in-a-global-context #los #reading-20-international-trade-and-capital-flows
Question
If the value of a country's exports equals the value of imports, then trade is [...].
Answer
balanced

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tml>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>

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2.1. Basic Terminology
e 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

Tags
#cfa-level #economics #microeconomics #reading-13-demand-and-supply-analysis-introduction #study-session-4
Question

Reading 13 explains the concepts and tools of demand and supply analysis—the study of how buyers and sellers interact to determine [...]
Answer
transaction prices and quantities.

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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.

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Study Session 4
This 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

Tags
#derecho #introduccion-al-derecho
Question
El deber es simplemente el carácter obligatorio de las exigencias [...]
Answer
morales

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En 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

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Flashcard 1429307526412

Tags
#sister-miriam-joseph #trivium
Question
Useful goods are those which are desired because they enable one to acquire [...]. For instance, food, medicine, money, tools, and books are useful goods.
Answer
valuable goods

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Useful 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.

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Flashcard 1433007426828

Tags
#cfa-level-1 #economics #economics-in-a-global-context #los #reading-20-international-trade-and-capital-flows
Question
Gross domestic product (GDP) measures a given period of time, generally a [...] or [...]
Answer
year

a quarter.

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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.<html>

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2.1. Basic Terminology
The 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

Tags
#cfa #cfa-level-1 #economics #introduction #lol #microeconomics #reading-15-demand-and-supply-analysis-the-firm #study-session-4
Question
This reading is organized as follows:

Section 2 discusses the [...], including what they have in common, how they differ, and their uses and definitions.

Section 3 covers the revenue and cost inputs of the profit equation and the related topics of breakeven analysis, shutdown point of operation, market entry and exit, cost structures, and scale effects. In addition, the economic outcomes related to a firm’s optimal supply behavior over the short run and long run are presented in this section.
Answer
types of profit measures

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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 to

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1. INTRODUCTION
n? 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

Tags
#sister-miriam-joseph #trivium
Question
The norm of ethics is the [...] , and its purpose is to bring human conduct into conformity with [...]
Answer
good

goodness.

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A 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

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Flashcard 1446860164364

Tags
#cfa-level-1 #fra-introduction #reading-22-financial-statement-analysis-intro #study-session-7
Question
Reading 22 is organized as follows:

Section 2 discusses [...] of financial statement analysis.

Section 3 describes the sources of information used in financial statement analysis, including the primary financial statements.

Section 4 provides a framework for guiding the financial statement analysis process.
Answer
the scope

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Reading 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. &#13

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1. INTRODUCTION
dited) 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

Tags
#sqr4 #study-methods
Question
What does SQ4R means?
Answer
Survey.

Question.

Read

Respond

Record

Review

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Before beginning to read, take the subtitle of the section or the first sentence and turn it into a question.

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Flashcard 1471386357004

Tags
#python #sicp
Question
The equivalent function for the element selection operator is called [...] , and it also uses 0-indexed positions to select elements from a list.
Answer
getitem

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The equivalent function for the element selection operator is called getitem , and it also uses 0-indexed positions to select elements from a list.

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2.2 Data Abstraction
exed, 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







#biochem #biology #cell
cells are 70% water
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#biochem #biology #cell
Living organisms are made of only a small selection of the 92 naturally occurring elements, four of which—carbon (C), hydrogen (H), nitrogen (N), and oxygen (O)—make up 96.5% of an organism’s weight
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#biochem #biology #cell
covalent bonds are typically 100 times stronger than the thermal energies within a cell, they resist being pulled apart by thermal motions, and they are normally broken only during specific chemical reactions with other atoms and molecules.
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#biochem #biology #cell
Noncovalent chemical bonds have less than 1/20 the strength of a covalent bond
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#biochem #biology #cell
Many biologically important molecules contain an amino (NH 2 ) group. This group is a weak base that can generate OH – by taking a proton from water
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#biochem #biology #cell
By weight, macromolecules are the most abundant carbon-containing molecules in a living cell
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#biochem #biology #cell
Enzymes catalyze all of the reactions whereby cells extract energy from food molecules, for example, and an enzyme called ribulose bisphosphate car- boxylase helps to convert CO 2 to sugars in photosynthetic organisms, producing most of the organic matter needed for life on Earth
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#biochem #biology #cell
tubulin, a protein that self-assembles to make the cell’s long microtubules
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#biochem #biology #cell
The stepwise polymerization of monomers into a long chain is a simple way to manufacture a large, complex molecule, since the subunits are added by the same reaction performed over and over again by the same set of enzymes.
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#biochem #biology #cell
the shapes of most biological macromolecules are highly constrained because of the many weak noncovalent bonds that form between different parts of the same molecule.
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#biochem #biology #cell
Small molecules become covalently linked to form macromolecules, which in turn assemble through noncovalent interactions to form large complexes
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#bayes #programming #r #statistics
The mathematical formula for the normal probability density is p(x) = 1 σ √ 2π exp − 1 2 x − μ σ 2
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#bayes #programming #r #statistics
We weighted each possible outcome by the probability that it happens. This procedure defines the mean of a probability distribution, which is also called the expected value, and which is denoted E[x]
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#bayes #programming #r #statistics
“variance” is based on the squared difference between x and the mean
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#bayes #programming #r #statistics
The definition of variance is simply the mean squared deviation (MSD) of the x values from their mean: int var x = dxp(x) ( x − E[x] ) 2
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#bayes #programming #r #statistics
Notice that Equation 4.8 is just like the formula for the mean (Equation 4.6)except that instead of integrating x weighted by x’s probability, we’re integrating ( x − E[x] ) 2 weighted by x’s probability. In other words, the variance is just the average value of ( x − E[x] ) 2
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#bayes #programming #r #statistics
The square root of the variance, sometimes referred to as root mean squared deviation (RMSD), is called the standard deviation of the distribution
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#bayes #programming #r #statistics
In a normal distribution, about 34% of the distribution lies between μ and μ +σ
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#cfa-level-1 #reading-22-financial-statement-analysis-intro
Publicly held companies typically include a section in their annual reports where management discusses a variety of issues of concern, including the nature of the business, past results, and future outlook
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3.1.6. Management Commentary or Management’s Discussion and Analysis
Publicly held companies typically include a section in their annual reports where management discusses a variety of issues of concern, including the nature of the business, past results, and future outlook. This section is referred to by a variety of names, including management report(ing), management commentary, operating and financial review, and management’s discussion and analysis. In




Flashcard 1474061536524

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
[...] typically include a section in their annual reports where management discusses a variety of issues of concern, including the nature of the business, past results, and future outlook
Answer
Publicly held companies

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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</sp

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3.1.6. Management Commentary or Management’s Discussion and Analysis
Publicly held companies typically include a section in their annual reports where management discusses a variety of issues of concern, including the nature of the business, past results, and future outlook. This section is referred to by a variety of names, including management report(ing), management commentary, operating and financial review, and management’s discussion and analysis. In







#cfa-level-1 #reading-22-financial-statement-analysis-intro
This section is referred to by a variety of names, including management report(ing), management commentary, operating and financial review, and management’s discussion and analysis.
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3.1.6. Management Commentary or Management’s Discussion and 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

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
This section is referred to by a variety of names, including management report(ing), management commentary, [...], and management’s discussion and analysis.
Answer
operating and financial review

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This section is referred to by a variety of names, including management report(ing), management commentary, operating and financial review, and management’s discussion and analysis.

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3.1.6. Management Commentary or Management’s Discussion and 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







#cfa-level-1 #reading-22-financial-statement-analysis-intro
Inclusion of a management report is recommended by the International Organization of Securities Commissions and frequently required by regulatory authorities, such as the US Securities and Exchange Commission (SEC) or the UK Financial Reporting Council (FRC).
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3.1.6. Management Commentary or Management’s Discussion and 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

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Inclusion of a management report is recommended by the [...]
Answer
International Organization of Securities Commissions

and frequently required by the US SEC or the UK FRC.

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Inclusion of a management report is recommended by the International Organization of Securities Commissions and frequently required by regulatory authorities, such as the US Securities and Exchange Commission (SEC) or the UK Financial Reporting Council (FRC).

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3.1.6. Management Commentary or Management’s Discussion and 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







#cfa-level-1 #reading-22-financial-statement-analysis-intro
In Germany, management reporting has been required since 1931 and is audited.
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3.1.6. Management Commentary or Management’s Discussion and 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

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
In [...], management reporting has been required since 1931 and is audited.
Answer
Germany

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In Germany, management reporting has been required since 1931 and is audited.

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3.1.6. Management Commentary or Management’s Discussion and 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







#cfa-level-1 #reading-22-financial-statement-analysis-intro
The discussion by management is one of the most useful parts of a company’s annual report; however, other than excerpts from the financial statements, information included in the management commentary is typically unaudited.
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3.1.6. Management Commentary or Management’s Discussion and Analysis
Commissions and frequently required by regulatory authorities, such as the US Securities and Exchange Commission (SEC) or the UK Financial Reporting Council (FRC). In Germany, management reporting has been required since 1931 and is audited. <span>The discussion by management is arguably one of the most useful parts of a company’s annual report besides the financial statements themselves; however, other than excerpts from the financial statements, information included in the management commentary is typically unaudited. When using information from the management report, an analyst should be aware of whether the information is audited or unaudited. To help improve the quality of the discuss




#cfa-level-1 #reading-22-financial-statement-analysis-intro
When using information from the management report, an analyst should be aware of whether the information is audited or unaudited.
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3.1.6. Management Commentary or Management’s Discussion and 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

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
When using information from the management report, an analyst should be aware of whether the information is [...]
Answer
audited or unaudited.

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When using information from the management report, an analyst should be aware of whether the information is audited or unaudited.

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3.1.6. Management Commentary or Management’s Discussion and 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







#cfa-level-1 #reading-22-financial-statement-analysis-intro
To help improve the quality of the discussion by management, the International Accounting Standards Board (IASB) issued an exposure draft in June 2009 that proposed a framework for the preparation and presentation of management commentary.
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3.1.6. Management Commentary or Management’s Discussion and 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

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
To help improve the quality of the discussion by management, the [...] issued an exposure draft in June 2009 that proposed a framework for the preparation and presentation of management commentary.
Answer
International Accounting Standards Board (IASB)

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To help improve the quality of the discussion by management, the International Accounting Standards Board (IASB) issued an exposure draft in June 2009 that proposed a framework for the preparation and presentation of management commentary.

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3.1.6. Management Commentary or Management’s Discussion and 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







#cfa-level-1 #reading-22-financial-statement-analysis-intro
The exposure draft identifies five content elements of a “decision-useful management commentary.” Those content elements include

1) the nature of the business;

2) management’s objectives and strategies;

3) the company’s significant resources, risks, and relationships;

4) results of operations; and 5) critical performance measures.
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3.1.6. Management Commentary or Management’s Discussion and 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

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Question
The exposure draft identifies five content elements of a “decision-useful management commentary.” Those content elements include

1) the [...] business;

2) management’s objectives and strategies;

3) the company’s significant resources, risks, and relationships;

4) results of operations;

5) critical performance measures.
Answer
nature of the

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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)

Original toplevel document

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







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n the United States, the SEC requires listed companies to provide an MD&A and specifies the content.
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3.1.6. Management Commentary or Management’s Discussion and 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

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Question
The SEC requires listed companies to provide an [...] and specifies the content.
Answer
MD&A

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n 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 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







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In the US' Public companies, Management must highlight any favorable or unfavorable trends and identify significant events and uncertainties that affect the company’s liquidity, capital resources, and results of operations.
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3.1.6. Management Commentary or Management’s Discussion and 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




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In the US, the MD&A must provide information about off-balance-sheet obligations and about contractual commitments such as purchase obligations.
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3.1.6. Management Commentary or Management’s Discussion and 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

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Question
In the US, the MD&A must provide information about [...] obligations and about contractual commitments such as purchase obligations.
Answer
off-balance-sheet

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In 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 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







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Companies should also provide disclosure in the MD&A that discusses the critical accounting policies that require management to make subjective judgments and that have a significant impact on reported financial results.
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3.1.6. Management Commentary or Management’s Discussion and 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




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The management commentary or MD&A is a good starting place for understanding information in the financial statements
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3.1.6. Management Commentary or Management’s Discussion and 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

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Question
The [...] is a good starting place for understanding information in the financial statements
Answer
management commentary or MD&A

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The 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 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







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In particular, the forward-looking disclosures in an MD&A, such as those about planned capital expenditures, new store openings, or divestitures, can be useful in projecting a company’s future performance.
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3.1.6. Management Commentary or Management’s Discussion and 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




A divestiture is the partial or full disposal of a business unit through sale, exchange, closure or bankruptcy. A divestiture most commonly results from a management decision to cease operating a business unit because it is not part of a core competency. However, it may also occur if a business unit is deemed to be redundant after a merger or acquisition, if the disposal of a unit increases the resale value of the firm, or if a court requires the sale of a business unit to improve market competition.
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Divestiture Definition | Investopedia
What is a 'Divestiture' <span>A divestiture is the partial or full disposal of a business unit through sale, exchange, closure or bankruptcy. A divestiture most commonly results from a management decision to cease operating a business unit because it is not part of a core competency. However, it may also occur if a business unit is deemed to be redundant after a merger or acquisition, if the disposal of a unit increases the resale value of the firm, or if a court requires the sale of a business unit to improve market competition. BREAKING DOWN 'Divestiture' A divestiture, in its simplest form, is the disposition or sale of an asset by a company. Divestitures are essentially a




A divestiture, in its simplest form, is the disposition or sale of an asset by a company.
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Divestiture Definition | 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




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However, the commentary is only one input for the analyst seeking an objective and independent perspective on a company’s performance and prospects.
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3.1.6. Management Commentary or Management’s Discussion and 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
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Financial statements presented in companies’ annual reports are generally required to be audited (examined) by an independent accounting firm in accordance with specified auditing standards. The independent auditor then provides a written opinion on the financial statements. This opinion is referred to as the audit report. Audit reports take slightly different forms in different jurisdictions, but the basic components, including a specific statement of the auditor’s opinion, are similar. Audits of financial statements may be required by contractual arrangement, law, or regulation. International standards for auditing have been developed by the International Auditing and Assurance Standards Board of the International Federation of Accountants. These standards have been adopted by many countries and are referenced in audit reports issued in those countries. Other countries, such as the United States, specify their own auditing standards. With the enactment of the Sarbanes–Oxley Act of 2002 in



#cfa-level-1 #reading-22-financial-statement-analysis-intro
Financial statements presented in companies’ annual reports are generally required to be audited (examined) by an independent accounting firm in accordance with specified auditing standards.
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3.1.7. Auditor’s Reports
Financial statements presented in companies’ annual reports are generally required to be audited (examined) by an independent accounting firm in accordance with specified auditing standards. The independent auditor then provides a written opinion on the financial statements. This opinion is referred to as the audit report. Audit reports take slightly different forms in diff




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Audits of financial statements may be required by contractual arrangement, law, or regulation.
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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




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International standards for auditing have been developed by the International Auditing and Assurance Standards Board of the International Federation of Accountants
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3.1.7. Auditor’s 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




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Other countries, such as the United States, specify their own auditing standards.
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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. &#13




#cfa-level-1 #reading-22-financial-statement-analysis-intro
With the enactment of the Sarbanes–Oxley Act of 2002 in the United States, auditing standards for public companies are promulgated by the Public Company Accounting Oversight Board
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3.1.7. Auditor’s Reports
the International Federation of Accountants. These standards have been adopted by many countries and are referenced in audit reports issued in those countries. Other countries, such as the United States, specify their own auditing standards. <span>With the enactment of the Sarbanes–Oxley Act of 2002 in the United States, auditing standards for public companies are promulgated by the Public Company Accounting Oversight Board. Under international standards for auditing (ISAs), the objectives of an auditor in conducting an audit of financial statements are To obtain reasonabl




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Under international standards for auditing (ISAs), the objectives of an auditor in conducting an audit of financial statements are

  1. 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

  2. To report on the financial statements, and communicate as required by the ISAs, in accordance with the auditor’s findings.8

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3.1.7. Auditor’s 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




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Publicly traded companies may also have requirements set by regulators or stock exchanges, such as appointing an independent audit committee within its board of directors to oversee the audit process.
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3.1.7. Auditor’s 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




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international standards for auditing (ISAs
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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

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Question
[...] ISAs
Answer
international standards for auditing

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international standards for auditing (ISAs

Original toplevel document

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







#cfa-level-1 #reading-22-financial-statement-analysis-intro
The audit process provides a basis for the independent auditor to express an audit opinion on whether the information presented in the audited financial statements present fairly the financial position, performance, and cash flows of the company in accordance with a specified set of accounting standards.
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3.1.7. Auditor’s 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




#cfa-level-1 #reading-22-financial-statement-analysis-intro
the independent audit report provides reasonable assurance that the financial statements are fairly presented, meaning that there is a high probability that the audited financial statements are free from materialerror, fraud, or illegal acts that have a direct effect on the financial statements.
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3.1.7. Auditor’s 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




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The standard independent audit report for a publicly traded company normally has several paragraphs under both the international and US auditing standards.
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3.1.7. Auditor’s Reports
financial statements are fairly presented, meaning that there is a high probability that the audited financial statements are free from materialerror, fraud, or illegal acts that have a direct effect on the financial statements. <span>The standard independent audit report for a publicly traded company normally has several paragraphs under both the international and US auditing standards. The first or “introductory” paragraph describes the financial statements that were audited and the responsibilities of both management and the independent auditor. The second or “scope”




Flashcard 1474124975372

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Question
The standard independent [...] for a publicly traded company normally has several paragraphs under both the international and US auditing standards.
Answer
audit report

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The standard independent audit report for a publicly traded company normally has several paragraphs under both the international and US auditing standards.

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3.1.7. Auditor’s Reports
financial statements are fairly presented, meaning that there is a high probability that the audited financial statements are free from materialerror, fraud, or illegal acts that have a direct effect on the financial statements. <span>The standard independent audit report for a publicly traded company normally has several paragraphs under both the international and US auditing standards. The first or “introductory” paragraph describes the financial statements that were audited and the responsibilities of both management and the independent auditor. The second or “scope”







#cfa-level-1 #reading-22-financial-statement-analysis-intro
The first or “introductory” paragraph describes the financial statements that were audited and the responsibilities of both management and the independent auditor.
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3.1.7. Auditor’s 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




#cfa-level-1 #reading-22-financial-statement-analysis-intro
The second or “scope” paragraph describes the nature of the audit process and provides the basis for the auditor’s expression about reasonable assurance on the fairness of the financial statements.
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3.1.7. Auditor’s 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




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The third or “opinion” paragraph expresses the auditor’s opinion on the fairness of the audited financial statements.
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3.1.7. Auditor’s 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




#cfa-level-1 #reading-22-financial-statement-analysis-intro
An unqualified audit opinion states that the financial statements give a “true and fair view” (international) or are “fairly presented” (international and US) in accordance with applicable accounting standards
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3.1.7. Auditor’s Reports
the basis for the auditor’s expression about reasonable assurance on the fairness of the financial statements. The third or “opinion” paragraph expresses the auditor’s opinion on the fairness of the audited financial statements. <span>An unqualified audit opinion states that the financial statements give a “true and fair view” (international) or are “fairly presented” (international and US) in accordance with applicable accounting standards. This is often referred to as a “clean” opinion and is the one that analysts would like to see in a financial report. There are several other types of opinions. A qualified audit opinio




Flashcard 1474132315404

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Question
An [...] opinion states that the financial statements give a “true and fair view” (international) or are “fairly presented” (international and US) in accordance with applicable accounting standards
Answer
unqualified audit

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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 standa

Original toplevel document

3.1.7. Auditor’s Reports
the basis for the auditor’s expression about reasonable assurance on the fairness of the financial statements. The third or “opinion” paragraph expresses the auditor’s opinion on the fairness of the audited financial statements. <span>An unqualified audit opinion states that the financial statements give a “true and fair view” (international) or are “fairly presented” (international and US) in accordance with applicable accounting standards. This is often referred to as a “clean” opinion and is the one that analysts would like to see in a financial report. There are several other types of opinions. A qualified audit opinio







Flashcard 1474133888268

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Question
This is often referred to as a “clean” opinion and is the one that analysts would like to see in a financial report...
Answer
An unqualified audit opinion

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3.1.7. Auditor’s Reports
the basis for the auditor’s expression about reasonable assurance on the fairness of the financial statements. The third or “opinion” paragraph expresses the auditor’s opinion on the fairness of the audited financial statements. <span>An unqualified audit opinion states that the financial statements give a “true and fair view” (international) or are “fairly presented” (international and US) in accordance with applicable accounting







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A qualified audit opinion is one in which there is some scope limitation or exception to accounting standards.
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3.1.7. Auditor’s 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

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Question
A [...] opinion is one in which there is some scope limitation or exception to accounting standards.
Answer
qualified audit

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A 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 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







#cfa-level-1 #reading-22-financial-statement-analysis-intro
In a Qualified audit opinion exceptions are described in the audit report with additional explanatory paragraphs so that the analyst can determine the importance of the exception.
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3.1.7. Auditor’s Reports
a “clean” opinion and is the one that analysts would like to see in a financial report. There are several other types of opinions. A qualified audit opinion is one in which there is some scope limitation or exception to accounting standards. <span>Exceptions are described in the audit report with additional explanatory paragraphs so that the analyst can determine the importance of the exception. An adverse audit opinion is issued when an auditor determines that the financial statements materially depart from accounting standards and are not fairly presented. An adverse opinion




#cfa-level-1 #reading-22-financial-statement-analysis-intro
An adverse audit opinion is issued when an auditor determines that the financial statements materially depart from accounting standards and are not fairly presented.
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3.1.7. Auditor’s 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

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#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
An [...] is issued when an auditor determines that the financial statements materially depart from accounting standards and are not fairly presented.
Answer
adverse audit opinion

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An 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 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







#cfa-level-1 #reading-22-financial-statement-analysis-intro
An adverse opinion makes analysis of the financial statements easy: Do not bother analyzing these statements, because the company’s financial statements cannot be relied on.
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3.1.7. Auditor’s 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




#cfa-level-1 #reading-22-financial-statement-analysis-intro
a disclaimer of opinion occurs when, for some reason, such as a scope limitation, the auditors are unable to issue an opinion.
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3.1.7. Auditor’s 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

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
a [...] occurs when, for some reason, such as a scope limitation, the auditors are unable to issue an opinion.
Answer
disclaimer of opinion

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a 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 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







#cfa-level-1 #reading-22-financial-statement-analysis-intro
Although management has always been responsible for maintaining effective internal control, the Sarbanes–Oxley Act greatly increases management’s responsibility for demonstrating that the company’s internal controls are effective
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3.1.7. Auditor’s 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




#cfa-level-1 #reading-22-financial-statement-analysis-intro
Although Auditors reports and attestations provide some assurances to analysts, they are not infallible. The analyst must always use a degree of healthy skepticism when analyzing financial statements
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3.1.7. Auditor’s 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



#cfa-level-1 #reading-22-financial-statement-analysis-intro
The information described is generally provided to shareholders at least annually.
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3.2. Other Sources of Information
The information described in Section 3.1 is generally provided to shareholders at least annually. In addition, companies also provide information on management and director compensation, company stock performance, and any potential conflicts of interest that may exist between manage




Flashcard 1474156432652

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#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
The information described is generally provided to shareholders at least [...]
Answer
annually.

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The information described is generally provided to shareholders at least annually.

Original toplevel document

3.2. Other Sources of Information
The information described in Section 3.1 is generally provided to shareholders at least annually. In addition, companies also provide information on management and director compensation, company stock performance, and any potential conflicts of interest that may exist between manage







#cfa-level-1 #reading-22-financial-statement-analysis-intro
companies also provide information on management and director compensation, company stock performance, and any potential conflicts of interest that may exist between management, the board, and shareholders.
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3.2. Other Sources of Information
The information described in Section 3.1 is generally provided to shareholders at least annually. In addition, companies also provide information on management and director compensation, company stock performance, and any potential conflicts of interest that may exist between management, the board, and shareholders. This information may appear in the company’s annual report or other publicly available documents. Public companies often provide this information in proxy statements, which are statemen




#cfa-level-1 #reading-22-financial-statement-analysis-intro
Public companies often provide other sources of information in proxy statements, which are statements distributed to shareholders about matters that are to be put to a vote at the company’s annual (or special) meeting of shareholders.
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3.2. Other Sources of 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

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
[...] are statements distributed to shareholders about matters that are to be put to a vote at the company’s annual (or special) meeting of shareholders.
Answer
proxy statements

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Public companies often provide other sources of information in proxy statements, which are statements distributed to shareholders about matters that are to be put to a vote at the company’s annual (or special) meeting of shareholders.

Original toplevel document

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







#cfa-level-1 #reading-22-financial-statement-analysis-intro
Interim reports are also provided by the company either semiannually or quarterly, depending on the applicable regulatory requirements.
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3.2. Other Sources of 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

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
[...] are also provided by the company either semiannually or quarterly, depending on the applicable regulatory requirements.
Answer
Interim reports

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Interim 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 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







#cfa-level-1 #reading-22-financial-statement-analysis-intro
Interim reports generally present the four basic financial statements and condensed notes but are not audited. These interim reports provide updated information on a company’s performance and financial position since the last annual period.
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3.2. Other Sources of 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




#cfa-level-1 #reading-22-financial-statement-analysis-intro
Companies also provide relevant current information on their websites, in press releases, and in conference calls with analysts and investors
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3.2. Other Sources of 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




#cfa-level-1 #reading-22-financial-statement-analysis-intro
One type of press release, which analysts often consider to be particularly important, is the periodic earnings announcement.
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3.2. Other Sources of 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

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
One type of press release, which analysts often consider to be particularly important, is the [...]
Answer
periodic earnings announcement.

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One 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 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







#cfa-level-1 #reading-22-financial-statement-analysis-intro
The earnings announcement often happens well before the company files its formal financial statements.
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3.2. Other Sources of 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

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
The earnings announcement often happens well before [...]
Answer
the company files its formal financial statements.

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The earnings announcement often happens well before the company files its formal financial statements.

Original toplevel document

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







#cfa-level-1 #reading-22-financial-statement-analysis-intro
Such earnings announcements are often followed by a conference call in which the company’s senior executives describe the company’s performance and answer questions posed by conference call participants.
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3.2. Other Sources of 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




#cfa-level-1 #reading-22-financial-statement-analysis-intro
Following the earnings conference call, the investor relations portion of the company’s website may post a recording of the call accompanied by slides and supplemental information discussed during the call.
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3.2. Other Sources of 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




#cfa-level-1 #reading-22-financial-statement-analysis-intro
When performing financial statement analysis, analysts should review all these company sources of information as well as information from external sources regarding the economy, the industry, the company, and peer (comparable) companies.
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3.2. Other Sources of 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




#cfa-level-1 #reading-22-financial-statement-analysis-intro
Information on the economy, industry, and peer companies is useful in putting the company’s financial performance and position in perspective and in assessing the company’s future.
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3.2. Other Sources of 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




#cfa-level-1 #reading-22-financial-statement-analysis-intro
In most cases, information from sources apart from the company is crucial to an analyst’s effectiveness.
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3.2. Other Sources of Information
, the industry, the company, and peer (comparable) companies. Information on the economy, industry, and peer companies is useful in putting the company’s financial performance and position in perspective and in assessing the company’s future. <span>In most cases, information from sources apart from the company is crucial to an analyst’s effectiveness. For example, an analyst studying a consumer-oriented company will typically seek direct experience with the products (taste the food or drink, use the shampoo or soap, visit the stores




Flashcard 1474184744204

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
In most cases, information from [...] is crucial to an analyst’s effectiveness.
Answer
sources apart from the company

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In most cases, information from sources apart from the company is crucial to an analyst’s effectiveness.

Original toplevel document

3.2. Other Sources of Information
, the industry, the company, and peer (comparable) companies. Information on the economy, industry, and peer companies is useful in putting the company’s financial performance and position in perspective and in assessing the company’s future. <span>In most cases, information from sources apart from the company is crucial to an analyst’s effectiveness. For example, an analyst studying a consumer-oriented company will typically seek direct experience with the products (taste the food or drink, use the shampoo or soap, visit the stores







#cfa-level-1 #reading-22-financial-statement-analysis-intro
For example, an analyst studying a consumer-oriented company will typically seek direct experience with the products (taste the food or drink, use the shampoo or soap, visit the stores or hotels)
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3.2. Other Sources of 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




#cfa-level-1 #reading-22-financial-statement-analysis-intro
An analyst following a highly regulated industry will study the existing and expected relevant regulations.
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3.2. Other Sources of 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




#cfa-level-1 #reading-22-financial-statement-analysis-intro
An analyst following a highly technical industry will gain relevant expertise personally or seek input from a technical specialist. In sum, thorough research goes beyond financial reports.
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3.2. Other Sources of 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

Tags
#ir #peds
Question
How much is 1 oz of breast milk/formula in cc?
Answer
30cc

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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

Tags
#ir #peds
Question
How much is 30cc of breastmilk/formula in oz?
Answer
1oz

statusnot learnedmeasured difficulty37% [default]last interval [days]               
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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? &#13







Flashcard 1474202045708

Tags
#ir #peds
Question
How many kcal/oz is breastmilk/formula?
Answer
20kcal/oz

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised 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

Tags
#ir #peds
Question
How many kcal/cc is breastmilk/formula?
Answer
0.67kcal/cc

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised 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

Tags
#ir #peds
Question
What is the average feeding need for infants in kcal/kg/d?
Answer
100kcal/kg/d

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised on               scheduled repetition               
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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

Tags
#ir #peds
Question
What can a 0-6 mo old eat?
Answer
breast milk or formula

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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

Tags
#ir #peds
Question
How much breast milk/formula should a 0-6mo old infant get per feed (oz & ml)?
Answer
2-4oz (60-120ml) per feed

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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

Tags
#ir #peds
Question
How many feeds per day for a 0-6mo old?
Answer
8-12 feeds/day

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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

Tags
#ir #peds
Question
On average, how long is a feeding session for 0-6mo olds?
Answer
20-25min per feed

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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

Tags
#ir #peds
Question
When should solid food introduction begin?
Answer
6-8mo

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Nutrition
(100kcal/kg/d) For a 9mo, select which foods can be introduced at this age? What are the normal feeding stages for a child? 0-6mo: breast milk or formula, 2-4oz (60-120ml) per feed, 8-12 feeds/day, 20-25min per feed <span>6-8mo: solid food introduction – do not delay beyond 9 mo 2 to 3 new foods/wk with few days in between (monitoring allergies) Suggested order: meat/alternatives/iron enriched cereal (







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solid food introduction – do not delay beyond 9 mo
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Nutrition
/kg/d) For a 9mo, select which foods can be introduced at this age? What are the normal feeding stages for a child? 0-6mo: breast milk or formula, 2-4oz (60-120ml) per feed, 8-12 feeds/day, 20-25min per feed 6-8mo: <span>solid food introduction – do not delay beyond 9 mo 2 to 3 new foods/wk with few days in between (monitoring allergies) Suggested order: meat/alternatives/iron enriched cereal (rice cereal is least allergenic)àpureed vegetablesàfr




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6-8mo: solid food introduction – do not delay beyond 9 mo
  • 2 to 3 new foods/wk with few days in between (monitoring allergies)
  • Suggested order: meat/alternatives/iron enriched cereal (rice cereal is least allergenic)àpureed vegetablesàfruit
  • Breast milk/formula (6-8oz, 3-5/day) + infant cereal/biscuit/vege/fruit/meat/beans
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Nutrition
(100kcal/kg/d) For a 9mo, select which foods can be introduced at this age? What are the normal feeding stages for a child? 0-6mo: breast milk or formula, 2-4oz (60-120ml) per feed, 8-12 feeds/day, 20-25min per feed <span>6-8mo: solid food introduction – do not delay beyond 9 mo 2 to 3 new foods/wk with few days in between (monitoring allergies) Suggested order: meat/alternatives/iron enriched cereal (rice cereal is least allergenic)àpureed vegetablesàfruit Breast milk/formula (6-8oz, 3-5/day) + infant cereal/biscuit/vege/fruit/meat/beans 8-12 mo: finger foods and switch to homogenized (3%) milk (9-12mo); breast/formula (6-8oz, 3-4/day) + cheese/yogurt, bread/pasta, infant cereal, veg/fruit, meat/beans Fo




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8-12 mo: finger foods and switch to homogenized (3%) milk (9-12mo); breast/formula (6-8oz, 3-4/day) + cheese/yogurt, bread/pasta, infant cereal, veg/fruit, meat/beans
  • Foods to avoid: honey (risk of botulism), added sugar/salt, juice (not nutritious, too much sugar), anything that is a choking hazard (chunks, round foods like grapes)
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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

Tags
#ir #peds
Question
When should children avoid excessive milk?
Answer
>12mo

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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

Tags
#ir #peds
Question
About how much milk should >12mo olds be drinking?
Answer
<16 oz/d

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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:







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Wt often falters before length (if length ↓, chr)
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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




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Feeding milestones
  • 0-4mo: root, suck, swallow
  • 6mo: holds bottle/cup
  • 8-12mo: finger feed, chew
  • 12-18mo: uses cup, spoon
  • 18-24mo: likes eating w/ hands
  • 2-5y: food jags (fixated on few foods)
  • 4-5y: knife, fork, good self-eater
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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




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Composition of Human Milk
• Colostrum
o Energy value
o Increased sodium, potassium, chloride
o Increased protein, fat‐soluble vitamins, minerals
o High level of antibodies
o Facilitates passage of meconium and establishment of Lactobacillus
bifidus flora in infant’s gut
• Mature Milk
o Energy value (0.67 kcal/mL)
o Fat (mainly triglycerides)
o Carbohydrates (mainly lactose)
o Protein (Whey>Casein)
o Vitamins/Minerals (except Vitamin D)
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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




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Benefits of Breastfeeding
• Infants
o Maternal‐infant bonding
o Composition – digestible macronutrients
o Protection against infections (AOM, RSV infection, diarrhea)
o Passive immunity (macrophages, lymphocytes (IgA), lactoferrin,
lysozyme)
o Decreased incidence of SIDS
o Decreased allergies/atopy
• Maternal
o Decreased postpartum bleeding & faster uterine involution
o Lactational amenorrhea and delayed resumption of ovulation
o Earlier return to pre‐pregnancy weight
o Improved bone remineralization postpartum (and decreased hip
fracture in postmenopausal period)
o Decreased cost
o Ready availability without prep time
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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




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Contraindications to Breastfeeding
• Medical Disorders
o Baby: Galactosemia
‐ Absent liver enzyme galactose‐1‐phosphate uridyltransferase
‐ Unable to metabolize galactose, lactose (glucose + galactose)
‐ Without galactose restriction, leads to liver failure and mental
retardation
• Infections
o Mom: HIV, Human lymphotrophic virus (HTLV‐1 or HTLV‐2),
herpetic lesions on breast, active untreated TB
• Medications (www.motherrisk.org)
o Chemotherapy, immunosuppressants, lithium, ergot alkaloids,
radiopharmaceuticals, bromocriptine, iodides
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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&




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Supplements Required When Breastfeeding
• Vitamin D
o Supplemental dosage: 400 IU/d
o Side effects w/out supplementation: Rickets/hypocalcemic seizure
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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




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Markers of Successful Breastfeeding
• ≤7% weight loss in first few days after birth
• Return to birth weight by at least 2 weeks
• 20‐30g per day weight gain during first 3 postnatal months
• Lactation established in mother by 4 days after birth
• ≥ 8 breastfeeding events Q24H
• Baby is latching onto breast easily
• 3‐6 stools/day and 4‐6 voids/day by 5‐7 days of age
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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




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Calorie and Fluid Requirements
Applies to healthy, term infants. Infants recovering from acute
malnutrition or serious illnesses may need specialized feeding.
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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




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Feeding Requirements
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Nutrition
surgery) Feeding Milestones Calorie and Fluid Requirements Applies to healthy, term infants. Infants recovering from acute malnutrition or serious illnesses may need specialized feeding. <span>Feeding Requirements Feeding Recommendations Breastfeeding • Exclusively for 6 months and for up to 2 years or beyond (as long as mother and child want to continue) AGE




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Feeding Recommendations
Breastfeeding
• Exclusively for 6 months and for up to 2 years or beyond (as long as
mother and child want to continue)
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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




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Food Introduction
• Begin introducing foods at 6 months
• Iron‐rich are recommended as the first foods to introduce
• Gradually increase the number of foods and times/day offered while
continuing to breastfeed
• After introducing iron rich foods, all other foods (except milk & honey)
can be introduced in a variety of textures
• Homogenized cow milk can be introduced after 9‐12 months and
transitioned to family milk after 2 years old. 500 mL/day provides
sufficient vitamin D for bone health. Milk intake >750 mL may lead to
iron deficiency anemia.
• Honey should be avoided until 1 year of age because of the risk of
botulism
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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&#13




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Allergenic foods
In the past, parents were advised to delay the introduction of allergenic
food into their child’s diet. Now, allergenic foods are introduced like any
other food. If there is concern, counsel the parent to wait 2 days between
introduction of an allergenic food and another food. If a reaction is to
occur, it will occur over those 48 hours. There is emerging data to support
that the early introduction of common allergens, such as peanuts, may
actually help prevent allergies.
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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




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parents are encouraged to introduce their baby to a variety of
textures. Delaying the introduction of lumpy foods beyond 9 months has
been found to be associated with feeding difficulties and lower intake of
fruits and vegetables later in life. Caregivers should still avoid hard, small
and round, or smooth and sticky foods as these may causes aspiration and
choking.
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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




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Toss the Sippy Cup
Guidelines now encourage a child to start using an open cup starting at six
months to encourage mature drinking skills. These should be used with
assistance and small amounts of liquid to start. The sippy cup is associated
with prolonged bottle feeding which is associated with increased calorie
intake, childhood obesity, and caries.
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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




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Dental Care & Dental Milestones
• Children <3 years should have their teeth/gums brushed by an adult using a toothbrush moistened only with water
• If increased risk of tooth decay (non‐fluordinated water supply, visible tooth defect, regularly consumes sugary drinks/snacks between
meals, teeth brushed <1x/day, etc), use a rice sized amount of fluoridated toothpaste. An excessive swallowing of toothpaste by young
children may result in dental fluorosis.
• Children 3‐6 years should be assisted to brush their teeth using a pea sized amount of fluoridated toothpaste
• When the child can write their name in cursive, they can do a good job brushing their own teeth
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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




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Breast feeding: benefits ABCDEFGH:
· Infant:
Allergic condition reduced
Best food for infant
Close relationship with mother
Development of IQ, jaws, mouth
· Mother:
Econmical
Fitness: quick return to pre-pregnancy body shape
Guards against cancer: breast, ovary, uterus
Hemorrhage (postpartum) reduced
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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




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Breastfeeding - disadvantages
Mnemonic: KIDS
K vitamin K deficiency in breast-milk
I Infection transmission risk eg HIV
D Drugs excreted in milk
S Stressful and tiring for mother
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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&#




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Breast feeding: contraindicated drugs
BREAST:
Bromocriptine/ Benzodiazepines
Radioactive isotopes/ Rizatriptan
Ergotamine/ Ethosuximide
Amiodarone/ Amphetamines
Stimulant laxatives/ Sex hormones
Tetracycline/ Tretinoin
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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>




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Identifying Data (ID)
• Name, age (years + months), sex, race
• Individuals accompanying the patient and their relationship to patient
• Previously healthy or any known major diagnoses
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Peds 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




#ir #peds
History of Present Illness (HPI)
• Open‐ended question, allow parents or child to express their concerns
• Select key symptoms and expand (OPQRSTUVW+ARC):
o Onset (“When was your child last well?”), frequency, duration,
timing (intermittent vs. constant),
o Progression of illness over time (“What happened next?”)
o Quality of symptoms (description, character)
o Relieving and aggravating factors
o Severity of symptoms (quantity, visual analog scale)
o Timing and treatments sought out thus far
o U – “How is this illness affecting U?” (school, work, activities
missed)
o V – Déjà Vu: “Has this happened to you before”, similar past
episodes and treatment, outcome, complications
o What do you think is going on or what are you worried about?
o Associated Symptoms (e.g., if CC is vomiting, ask about abdominal
pain, diarrhea, fever etc.)
o Risk Factors (e.g., if CC is cough, ask about personal and family
history of asthma, eczema, atopy, allergies, exposure to smoking)
o Complications (e.g., if CC is sickle cell crisis, ask about transfusions,
chest crises, ICU admissions, major infections etc.)
• For any infectious disease symptoms always ask: recent exposures to
sick contacts (family, daycare, school), recent travel, recent antibiotic
use, animal or pet exposure
• Current hospital management: What has happened so far since you
arrived at the hospital? Treatments received, investigations, your
understanding of the plan for admission
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Peds 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




#ir #peds
Past Medical History (PMHx)
• Significant past or ongoing medical problems including:
o Acute illnesses requiring ER visits, antibiotics, hospitalization
o Chronic illnesses (e.g. asthma, diabetes, congenital heart disease)
o Surgeries
o Accidents or injuries
o Community resources/services involved or referrals in place (e.g.
speech and language, occupational therapy)
o Other physicians or specialists involved in care
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Peds 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:




#ir #peds
Prenatal/Pregnancy History (Preg)
• Mother’s age
• Obstetrical history – GTPAL
• Current pregnancy – “How was your pregnancy?” Any complications?”
o Screening: blood group, Rh, DAT, HBsAg, Rubella, Syphilis, HIV, GBS
o Genetic screening: MSS, FTS, IPS, amniocentesis, special tests
o Ultrasounds
o Complications: illnesses, infections, bleeding, gestational diabetes
(GDM), gestational hypertension (GHTN),
• Medications, vitamins, iron, smoking, drinking, drug use
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Peds 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,




#ir #peds
Labour and Delivery or Birth History (L&D)
• Gestational age at birth, birth weight
• Labour complications: prolonged rupture of membranes, maternal
temperature, fetal tachycardia, meconium
• Spontaneous vaginal delivery (SVD), interventions required: forceps,
vacuum, caesarian section (C/S) and why
• Resuscitation: APGAR score, routine care, need for resuscitation, NICU
admission, duration
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Peds 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




#ir #peds
Newborn or Neonatal History (Neonatal)
• Common problems: jaundice, poor feeding, difficulty breathing,
cyanosis, seizures
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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&




#ir #peds
Medications (MEDS)
• Current medications, purpose, start date, dose, duration, recent
changes and compliance
• Past medications taken for an extended period of time
• Over the counter (OTC), complementary and alternative products
(CAM), vitamins
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Peds Hx
; • Resuscitation: APGAR score, routine care, need for resuscitation, NICU admission, duration Newborn or Neonatal History (Neonatal) • Common problems: jaundice, poor feeding, difficulty breathing, cyanosis, seizures <span>Medications (MEDS) • Current medications, purpose, start date, dose, duration, recent changes and compliance • Past medications taken for an extended period of time • Over the counter (OTC), complementary and alternative products (CAM), vitamins Allergies • Commonly no known drug allergies (NKDA) • Medications, type of reaction (If anaphylactic then Medic alert, epipen) • Environmental, seasonal, food I




#ir #peds
Allergies
• Commonly no known drug allergies (NKDA)
• Medications, type of reaction (If anaphylactic then Medic alert, epipen)
• Environmental, seasonal, food
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Peds Hx
medications, purpose, start date, dose, duration, recent changes and compliance • Past medications taken for an extended period of time • Over the counter (OTC), complementary and alternative products (CAM), vitamins <span>Allergies • Commonly no known drug allergies (NKDA) • Medications, type of reaction (If anaphylactic then Medic alert, epipen) • Environmental, seasonal, food Immunizations • Check if immunizations up to date (IUTD), any additional vaccines given • Ask to see immunization record Developmental History • Have you e




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Immunizations
• Check if immunizations up to date (IUTD), any additional vaccines
given
• Ask to see immunization record
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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




#ir #peds
Developmental History
• Have you ever had any concerns about your child’s development? Has
there been any regression or plateau?
• How does child compare with siblings?
• Use major milestones (walking, first word, toilet training, etc) to assess
previous development
Ask about current milestones as appropriate for age:
o Gross motor
o Fine motor
o Language: receptive and expressive (verbal and non‐verbal)
o Social/Behavioural
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Peds 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




#ir #peds
Nutrition History
• Breast feeding: exclusively, duration, frequency
• Formula: brand, how is it prepared, # of feedings/day, quantity
• Solids: when started, tolerated, any reactions
• Present diet: cereals, fruit, veggies, protein, amount and type of milk
• Vitamins (especially iron and Vitamin D): which ones, how often, dose
• Any difficulties with feeding? Food intolerances? Allergies?
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Peds 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&#13




#ir #peds
Family History (FHx)
• Draw pedigree
• Parents’ age, education level, occupation, health status
• How many siblings? Ages, names, are they healthy? Are there any
childhood diseases or genetic disorders in the family?
• Any recurrent pregnancy losses, early childhood deaths
• Consanguinity – Were mother and father related before marriage?
• General family history (1‐2 generations)
• Relevant, disease specific family history (3 generations) (i.e.
autoimmune history in Type I DM, atopic history in asthma)
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Peds 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




#ir #peds
Social History (SocHx)
• Who lives at home? Who are the primary caregivers? Parents work
outside the home?
• Does the child attend daycare?
• School, grade, progress, future plans
• What does your family do for fun? What does your child do for fun
(music, sports, clubs, friends, interests)?
• Stability of support network: relationship stability, frequent moves,
major events (death in family etc), financial problems, substance abuse
in home
• School adjustment, behaviour problems, habits (nail‐biting, thumb
sucking etc), sleep changes
• How has this illness/disease affected your child/ your family?
• Services involved: CCAC, nursing, occupational therapy, dietician,
physiotherapy
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Peds 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




#ir #peds
Review of Systems/Functional Inquiry (ROS/FI)
General: changes in feeding, sleep, weight loss, growth, energy, fevers,
signs of illness in kids: activity, appetite, attitude
HEENT: infections (how often, fever, duration), otitis, croup, nasal
discharge/congestion, sore throats, nosebleeds, swollen glands,
choking or coughing with feeding, auditory or visual changes
Cardio: infants: fatigue/sweating during feedings, cyanosis
older kids: syncope, murmurs, palpitations, exercise intolerance
Resp: cough, wheezing, dyspnea, snoring, respiratory infections
GI: appetite, weight changes, nausea, vomiting, diarrhea,
constipation, abdominal pain, distention, encopresis, toilet
training
GU: urinary: pain, frequency, urgency, incontinence, flank pain,
menarche/menses, sexual activity, STI history, discharge,
pruritis
MSK: myalgias, arthralgias, joint pains, stiffness
Neuro: headaches, tics, staring spells, head trauma, paralysis, weakness,
sensory changes
Skin: rashes, jaundice, infection, birthmarks, bruising, petechiae
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Peds 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. ·




#ir #peds
Paediatric history taking ·
Begin with standard things:
patient name, presenting complaint, history of presenting complaint and past
medical history.
· Then ask BIFIDA:
Birth details and problems
Immunisations
Feeding
Infection, exposure to
Development, normality of
Allergies
· End by customary review of the rest of the standard things: medications,
family history and social history
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Peds 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

Tags
#ir #peds
Question
[...viral/bacteria] pneumonia has more assc sx's.
Answer
viral

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised 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

Tags
#ir #peds
Question
[...viral/bacteria] pneumonia has high/low lymphocytes.
Answer
viral

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised 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

Tags
#ir #peds
Question
[...viral/bacterial] pneumonia has higher T
Answer
bacterial

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised 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

Tags
#ir #peds
Question
[...viral/bacterial] pneumonia has just cough & fever, no other assc sx's.
Answer
bacterial

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised on               scheduled repetition               
scheduled repetition interval               last repetition or drill






Flashcard 1474294058252

Tags
#ir #peds
Question
[...viral/bacterial] pneumonia has really high/low WBCs.
Answer
bacterial

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised 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

Tags
#ir #peds
Question
Which WBCs are affected in bacterial pneumonia?
Answer
neutrophils

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised 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

Tags
#ir #peds
Question
Which WBCs are affected in viral pneumonia?
Answer
lymphocytes

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised 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

Tags
#ir #peds
Question
[...viral/bacterial] pneumonia has higher ESR
Answer
bacterial

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised 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







#ir #peds
After observation, it is important to begin
the exam with auscultation of the heart
and lungs as this is usually when the child
is calm, quiet and most cooperative.
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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

Original toplevel document

Tricking Kids into the Perfect Exam: Tips for Evaluating the Pediatric Patient
t initial diagnostic tool. The degree of alertness and interaction, responsiveness to parents and respiratory status are all valuable measures of illness that may either suggest or eliminate concerns of toxicity. <span>After observation, it is important to begin the exam with auscultation of the heart and lungs as this is usually when the child is calm, quiet and most cooperative. Do not forget that a negative lung auscultation is not suffi cient to rule out signifi cant pulmonary disease; the appearance of the patient (tachypnea, respiratory distress) is much more predictive. Finally, always save the worst for last. The last items to perform in the physical exam should always be those things that are most threatening to the child, includi




#ir #peds
Do
not forget that a negative lung auscultation
is not suffi cient to rule out signifi cant
pulmonary disease; the appearance of the
patient (tachypnea, respiratory distress) is
much more predictive.
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Parent (intermediate) annotation

Open it
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.

Original toplevel document

Tricking Kids into the Perfect Exam: Tips for Evaluating the Pediatric Patient
t initial diagnostic tool. The degree of alertness and interaction, responsiveness to parents and respiratory status are all valuable measures of illness that may either suggest or eliminate concerns of toxicity. <span>After observation, it is important to begin the exam with auscultation of the heart and lungs as this is usually when the child is calm, quiet and most cooperative. Do not forget that a negative lung auscultation is not suffi cient to rule out signifi cant pulmonary disease; the appearance of the patient (tachypnea, respiratory distress) is much more predictive. Finally, always save the worst for last. The last items to perform in the physical exam should always be those things that are most threatening to the child, includi




#ir #peds
it is important to
observe the newborn. One of the best tips
is to undress and hold the baby. Holding
allows the clinician to assess multiple
things at once, including level of alertness,
respiratory status and tone. This initial
assessment gives the clinician a good
sense of “sick or not sick.”
It is also important to have the baby
undressed to do a careful examination,
looking for rashes, bruises, hair
tourniquets, etc.
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: 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 Patient
3; 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

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Question
What are the 3 hallmarks of informed consent?
Answer
1) appropriate info 2) decision-making capacity 3) voluntariness

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Open it
Informed Consent (c.f. assent): 1) appropriate info 2) decision-making capacity 3) voluntariness (←the 3 hallmarks of informed consent)

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BIOETHICS : 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

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#ir #peds
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[...] is not a factor in confidentiality.
Answer
Age

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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

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BIOETHICS : 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



#cfa-level-1 #reading-22-financial-statement-analysis-intro
Prior to undertaking any analysis, it is essential to understand the purpose of the analysis.
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4.1. Articulate the Purpose and Context of Analysis
Prior to undertaking any analysis, it is essential to understand the purpose of the analysis. An understanding of the purpose is particularly important in financial statement analysis because of the numerous available techniques and the substantial amount of data. S




Flashcard 1474315554060

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#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Prior to undertaking any analysis, it is essential to understand the [...]
Answer
purpose of the analysis.

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Prior to undertaking any analysis, it is essential to understand the purpose of the analysis.

Original toplevel document

4.1. Articulate the Purpose and Context of Analysis
Prior to undertaking any analysis, it is essential to understand the purpose of the analysis. An understanding of the purpose is particularly important in financial statement analysis because of the numerous available techniques and the substantial amount of data. S







#cfa-level-1 #reading-22-financial-statement-analysis-intro
An understanding of the purpose is particularly important in financial statement analysis because of the numerous available techniques and the substantial amount of data
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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

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#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
To understand the purpose is important in financial statement analysis because of the [...] and the substantial amount of data
Answer
numerous available techniques

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An 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 Analysis
Prior to undertaking any analysis, it is essential to understand the purpose of the analysis. An understanding of the purpose is particularly important in financial statement analysis because of the numerous available techniques and the substantial amount of data. Some analytical tasks are well defined, in which case articulating the purpose of the analysis requires little decision making by the analyst. For example, a periodic cred







#cfa-level-1 #reading-22-financial-statement-analysis-intro
Some analytical tasks are well defined, in which case articulating the purpose of the analysis requires little decision making by the analyst. For example, a periodic credit review of an investment-grade debt portfolio or an equity analyst’s report on a particular company may be guided by institutional norms such that the purpose of the analysis is given. Furthermore, the format, procedures, and/or sources of information may also be given.
statusnot read reprioritisations
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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




#cfa-level-1 #reading-22-financial-statement-analysis-intro
When facing a substantial amount of data, a less experienced analyst may be tempted to just start making calculations and generating financial ratios without considering what is relevant for the decision at hand. It is generally advisable to resist this temptation and thus avoid unnecessary or pointless efforts. Consider the questions: If you could have all the calculations and ratios completed instantly, what conclusion would you be able to draw? What question would you be able to answer? What decision would your answer support?
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4.1. Articulate the Purpose and Context of 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




#cfa-level-1 #reading-22-financial-statement-analysis-intro
Once the purpose and context of the analysis is clear, the analyst compiles the specific questions to be answered by the analysis.

e.g. If the purpose of the financial statement analysis (or, more likely, the particular stage of a larger analysis) is to compare the historical performance of three companies operating in a particular industry, specific questions would include the following:

What has been the relative growth rate of the companies?

What has been the relative profitability of the companies?
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4.1. Articulate the Purpose and Context of Analysis
? What is the time frame (i.e., when is the report due)? What resources and resource constraints are relevant to completion of the analysis? Again, the context may be predefined (i.e., standard and guided by institutional norms). <span>Having clarified the purpose and context of the financial statement analysis, the analyst should next compile the specific questions to be answered by the analysis. For example, if the purpose of the financial statement analysis (or, more likely, the particular stage of a larger analysis) is to compare the historical performance of three companies operating in a particular industry, specific questions would include the following: What has been the relative growth rate of the companies, and what has been the relative profitability of the companies? <span><body><html>




Article 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



#cfa-level-1 #reading-22-financial-statement-analysis-intro
After obtaining the requisite financial statement and other information, the analyst processes these data using appropriate analytical tools.
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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




#cfa-level-1 #reading-22-financial-statement-analysis-intro
For example, processing the data may involve computing ratios or growth rates; preparing common-size financial statements; creating charts; performing statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task.
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4.3. Process Data
After obtaining the requisite financial statement and other information, the analyst processes these data using appropriate analytical tools. For example, processing the data may involve computing ratios or growth rates; preparing common-size financial statements; creating charts; performing statistical analyses, such as regressions or Monte Carlo simulations; performing equity valuation; performing sensitivity analyses; or using any other analytical tools or combination of tools that are available and appropriate for the task. A comprehensive financial analysis at this stage would include the following: Reading and evaluating financial statements for each company being analyzed. This incl




#cfa-level-1 #reading-22-financial-statement-analysis-intro

A comprehensive financial analysis at this stage would include the following:

  • Reading and evaluating financial statements for each company being analyzed. This includes reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP), what accounting choices have been made (for example, when to report revenue on the income statement), and what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).

  • Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.

  • Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.

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last reprioritisation on reading queue position [%]
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>




#cfa-level-1 #reading-22-financial-statement-analysis-intro

A comprehensive financial analysis at this stage would include the following:

  • Reading and evaluating financial statements for each company being analyzed.

  • Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions.

  • Preparing or collecting common-size financial statement data and financial ratios

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last reprioritisation on reading queue position [%]
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

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question

A comprehensive financial analysis at this stage would include the following:

  • [...] financial statements for each company being analyzed.

  • Making any needed adjustments to the financial statements to facilitate comparison when the subject companies reflect differences in accounting standards, accounting choices, or operating decisions.

  • Preparing or collecting common-size financial statement data and financial ratios

Answer
Reading and evaluating

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A comprehensive financial analysis at this stage would include the following: Reading and evaluating financial statements for each company being analyzed. Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements o

Original toplevel document

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>







#cfa-level-1 #reading-22-financial-statement-analysis-intro

Reading and evaluating financial statements for each company being analyzed includes reading the notes and understanding what accounting standards have been used, what accounting choices have been made and what operating decisions have been made that affect reported financial statements.

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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 accountin

Original toplevel document

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 1474338098444

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question

You need to understand what [...] have been used, what accounting choices have been made and what operating decisions have been made that affect reported financial statements.

Answer
accounting standards

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Reading and evaluating financial statements for each company being analyzed includes reading the notes and understanding what accounting standards have been used, what accounting choices have been made and what operating decisions have been made that affect reported financial statements. <

Original toplevel document

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>







#cfa-level-1 #reading-22-financial-statement-analysis-intro
Reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP)
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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 stateme

Original toplevel document

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 1474341506316

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Reading the notes and understanding what accounting standards have been used (for example, [...]
Answer
IFRS or US GAAP)

statusnot learnedmeasured difficulty37% [default]last interval [days]               
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Reading the notes and understanding what accounting standards have been used (for example, IFRS or US GAAP)

Original toplevel document

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>







#cfa-level-1 #reading-22-financial-statement-analysis-intro
Reading and evaluating financial statements for each company being analyzed includes reading the notes and understanding what accounting choices have been made (for example, when to report revenue on the income statement)
statusnot read reprioritisations
last reprioritisation on reading queue position [%]
started reading on finished reading on


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Open it
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

Original toplevel document

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 1474344914188

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Reading and evaluating financial statements includes reading the notes and understanding what accounting choices have been made (for example, when to [...])
Answer
report revenue on the income statement

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised on               scheduled repetition               
scheduled repetition interval               last repetition or drill

Parent (intermediate) annotation

Open it
Reading and evaluating financial statements for each company being analyzed includes reading the notes and understanding what accounting choices have been made (for example, when to report revenue on the income statement)

Original toplevel document

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>







#cfa-level-1 #reading-22-financial-statement-analysis-intro
Reading and evaluating financial statements includes reading the notes and understanding what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).
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last reprioritisation on reading queue position [%]
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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 accountin

Original toplevel document

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 1474349108492

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Reading and evaluating financial statements includes reading the notes and understanding what operating decisions have been made that affect reported financial statements (for example, [...] vs [...]).
Answer
leasing versus purchasing equipment

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised on               scheduled repetition               
scheduled repetition interval               last repetition or drill

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Reading and evaluating financial statements includes reading the notes and understanding what operating decisions have been made that affect reported financial statements (for example, leasing versus purchasing equipment).

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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>







#cfa-level-1 #reading-22-financial-statement-analysis-intro
Making any needed adjustments to the financial statements to facilitate comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments.
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ting 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 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>




#cfa-level-1 #reading-22-financial-statement-analysis-intro
Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.
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comparison when the unadjusted statements of the subject companies reflect differences in accounting standards, accounting choices, or operating decisions. Note that commonly used databases do not make such analyst adjustments. <span>Preparing or collecting common-size financial statement data (which scale data to directly reflect percentages [e.g., of sales] or changes [e.g., from the prior year]) and financial ratios (which are measures of various aspects of corporate performance based on financial statement elements). On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to past results and/or peers’ results.<span><body><html>

Original toplevel document

4.3. Process 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 1474353302796

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Preparing or collecting common-size financial statement data (which scale data to directly reflect [...] [e.g., of sales] or changes [e.g., from the prior year]).
Answer
percentages

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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

Original toplevel document

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 1474355662092

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Preparing or collecting common-size financial statement data and [...] (which are measures of various aspects of corporate performance based on financial statement elements).
Answer
financial ratios

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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 c

Original toplevel document

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 1474358021388

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
On the basis of common-size financial statements and financial ratios, analysts can evaluate a company’s relative profitability, liquidity, leverage, efficiency, and valuation in relation to [...] and/or [...]
Answer
past results

peers’ results.

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r]) 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 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>







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.



#cfa-level-1 #reading-22-financial-statement-analysis-intro
Once the data have been processed, the next step—critical to any analysis—is to interpret the output.
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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

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Once the data have been processed, the next step—critical to any analysis—is to [...].
Answer
interpret the output

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Once the data have been processed, the next step—critical to any analysis—is to interpret the output.

Original toplevel document

4.4. Analyze/Interpret the Processed Data
Once the data have been processed, the next step—critical to any analysis—is to interpret the output. The answer to a specific financial analysis question is seldom the numerical answer alone. Rather, the answer to the analytical question relies on the analyst’s interpretation of the ou







#cfa-level-1 #reading-22-financial-statement-analysis-intro
The answer to a specific financial analysis question is rarely the numerical answer alone. Rather, the answer to the analytical question relies on the analyst’s interpretation of the output and the use of this interpreted output to support a conclusion or recommendation.
statusnot read reprioritisations
last reprioritisation on reading queue position [%]
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4.4. Analyze/Interpret the Processed Data
Once the data have been processed, the next step—critical to any analysis—is to interpret the output. The answer to a specific financial analysis question is seldom the numerical answer alone. Rather, the answer to the analytical question relies on the analyst’s interpretation of the 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

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
The answer to the analytical question relies on [...]
Answer
the analyst’s interpretation of the output

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The answer to a specific financial analysis question is rarely the numerical answer alone. Rather, the answer to the analytical question relies on the analyst’s interpretation of the output and the use of this interpreted output to support a conclusion or recommendation.

Original toplevel document

4.4. Analyze/Interpret the Processed Data
Once the data have been processed, the next step—critical to any analysis—is to interpret the output. The answer to a specific financial analysis question is seldom the numerical answer alone. Rather, the answer to the analytical question relies on the analyst’s interpretation of the output and the use of this interpreted output to support a conclusion or recommendation. The answers to the specific analytical questions may themselves achieve the underlying purpose of the analysis, but usually, a conclusion or recommendation is required. For example, an







#cfa-level-1 #reading-22-financial-statement-analysis-intro
The answers to the specific analytical questions may themselves achieve the underlying purpose of the analysis, but usually, a conclusion or recommendation is required. For example, an equity analysis may require a buy, hold, or sell decision or a conclusion about the value of a share of stock. In support of the decision, the analysis would cite such information as target value, relative performance, expected future performance given a company’s strategic position, quality of management, and whatever other information was important in reaching the decision.
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4.4. Analyze/Interpret the Processed 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



#cfa-level-1 #reading-22-financial-statement-analysis-intro

An equity analyst’s report would typically include the following components:10

  • summary and investment conclusion;

  • earnings projections;

  • valuation;

  • business summary;

  • risk, industry, and competitive analysis;

  • historical performance; and

  • forecasts.

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4.5. Develop and Communicate Conclusions/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




#cfa-level-1 #reading-22-financial-statement-analysis-intro

The contents of reports may also be specified by regulatory agencies or professional standards. For example, the CFA Institute Standards of Practice Handbook (Handbook) dictates standards that must be followed in communicating recommendations. According to the Handbook:

Standard V(B) states that members and candidates should communicate in a recommendation the factors that were instrumental in making the investment recommendation. A critical part of this requirement is to distinguish clearly between opinions and facts. In preparing a research report, the member or candidate must present the basic characteristics of the security(ies) being analyzed, which will allow the reader to evaluate the report and incorporate information the reader deems relevant to his or her investment decision making process.

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4.5. Develop and Communicate Conclusions/Recommendations
earnings projections; valuation; business summary; risk, industry, and competitive analysis; historical performance; and forecasts. <span>The contents of reports may also be specified by regulatory agencies or professional standards. For example, the CFA Institute Standards of Practice Handbook (Handbook) dictates standards that must be followed in communicating recommendations. According to the Handbook: Standard V(B) states that members and candidates should communicate in a recommendation the factors that were instrumental in making the investment recommendation. A critical part of this requirement is to distinguish clearly between opinions and facts. In preparing a research report, the member or candidate must present the basic characteristics of the security(ies) being analyzed, which will allow the reader to evaluate the report and incorporate information the reader deems relevant to his or her investment decision making process.11 The Handbook requires that limitations to the analysis and any risks inherent to the investment be disclosed. Furthermore, the Handbook requires that any report in




Article 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



#cfa-level-1 #reading-23-financial-reporting-mechanics
A first step in understanding financial reporting mechanics is to understand how business activities are classified for financial reporting purposes.
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2. THE CLASSIFICATION OF BUSINESS ACTIVITIES
Accountants give similar accounting treatment to similar types of business transactions. Therefore, a first step in understanding financial reporting mechanics is to understand how business activities are classified for financial reporting purposes. Business activities may be classified into three groups for financial reporting purposes: operating, investing, and financing activities. Operating act




Flashcard 1474397867276

Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
A first step in understanding financial reporting mechanics is to understand how [...] for financial reporting purposes.
Answer
business activities are classified

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A first step in understanding financial reporting mechanics is to understand how business activities are classified for financial reporting purposes.

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2. THE CLASSIFICATION OF BUSINESS ACTIVITIES
Accountants give similar accounting treatment to similar types of business transactions. Therefore, a first step in understanding financial reporting mechanics is to understand how business activities are classified for financial reporting purposes. Business activities may be classified into three groups for financial reporting purposes: operating, investing, and financing activities. Operating act







#cfa-level-1 #reading-23-financial-reporting-mechanics
Business activities may be classified into three groups for financial reporting purposes: operating, investing, and financing activities.
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2. THE CLASSIFICATION OF BUSINESS 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

Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
Business activities may be classified into three groups for financial reporting purposes: [...]
Answer
operating, investing, and financing activities.

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Business activities may be classified into three groups for financial reporting purposes: operating, investing, and financing activities.

Original toplevel document

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







#cfa-level-1 #reading-23-financial-reporting-mechanics
Operating activities are those activities that are part of the day-to-day business functioning of an entity. Examples include the sale of meals by a restaurant, the sale of services by a consulting firm, the manufacture and sale of ovens by an oven-manufacturing company, and taking deposits and making loans by a bank.
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2. THE CLASSIFICATION OF BUSINESS 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

Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
[...] are those activities that are part of the day-to-day business functioning of an entity.

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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, th

Original toplevel document

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 1474407828748

Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
Examples of [...] include the sale of meals by a restaurant, the sale of services by a consulting firm, the manufacture and sale of ovens by an oven-manufacturing company, and taking deposits and making loans by a bank.

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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, th

Original toplevel document

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







#cfa-level-1 #reading-23-financial-reporting-mechanics
Investing activities are those activities associated with acquisition and disposal of long-term assets. Examples include the purchase of equipment or sale of surplus equipment (such as an oven) by a restaurant (contrast this to the sale of an oven by an oven manufacturer, which would be an operating activity), and the purchase or sale of an office building, a retail store, or a factory.
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2. THE CLASSIFICATION OF BUSINESS 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

Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
[...] are those activities associated with acquisition and disposal of long-term assets.

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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 restaur

Original toplevel document

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 1474414382348

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#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
Examples of [...] include the purchase of equipment or sale of surplus equipment (such as an oven) by a restaurant (contrast this to the sale of an oven by an oven manufacturer, which would be an operating activity), and the purchase or sale of an office building, a retail store, or a factory.

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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 restaur

Original toplevel document

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







#cfa-level-1 #reading-23-financial-reporting-mechanics
Financing activities are those activities related to obtaining or repaying capital. The two primary sources for such funds are owners (shareholders) or creditors. Examples include issuing common shares, taking out a bank loan, and issuing bonds.
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2. THE CLASSIFICATION OF BUSINESS 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

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#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
[...] are those activities related to obtaining or repaying capital.

statusnot learnedmeasured difficulty37% [default]last interval [days]               
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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, tak

Original toplevel document

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 1474420149516

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#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
Examples of [...] include issuing common shares, taking out a bank loan, and issuing bonds.

statusnot learnedmeasured difficulty37% [default]last interval [days]               
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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, tak

Original toplevel document

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







#cfa-level-1 #reading-23-financial-reporting-mechanics
Understanding the nature of activities helps the analyst understand where the company is doing well and where it is not doing so well.
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2. THE CLASSIFICATION OF BUSINESS ACTIVITIES
those activities related to obtaining or repaying capital. The two primary sources for such funds are owners (shareholders) or creditors. Examples include issuing common shares, taking out a bank loan, and issuing bonds. <span>Understanding the nature of activities helps the analyst understand where the company is doing well and where it is not doing so well. Ideally, an analyst would prefer that most of a company’s profits (and cash flow) come from its operating activities. Exhibit 1 provides examples of typical business activities and how




#cfa-level-1 #reading-23-financial-reporting-mechanics
Ideally, an analyst would prefer that most of a company’s profits (and cash flow) come from its operating activities.
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2. THE CLASSIFICATION OF BUSINESS 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

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Question
Ideally, an analyst would prefer that most of a company’s profits (and cash flow) come from [...]
Answer
its operating activities.

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Ideally, 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 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.







#cfa-level-1 #reading-23-financial-reporting-mechanics
Exhibit 1. Typical Business Activities and Financial Statement Elements Affected
Operating activities
  • Sales of goods and services to customers: (R)

  • Costs of providing the goods and services: (X)

  • Income tax expense: (X)

  • Holding short-term assets or incurring short-term liabilities directly related to operating activities: (A), (L)

Investing activities
  • Purchase or sale of assets, such as property, plant, and equipment: (A)

  • Purchase or sale of other entities’ equity and debt securities: (A)

Financing activities
  • Issuance or repurchase of the company’s own preferred or common stock: (E)

  • Issuance or repayment of debt: (L)

  • Payment of distributions (i.e., dividends to preferred or common stockholders): (E)

Accounting elements: Assets (A), Liabilities (L), Owners’ Equity (E), Revenue (R), and Expenses (X).

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2. THE CLASSIFICATION OF BUSINESS 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




#cfa-level-1 #reading-23-financial-reporting-mechanics
interest received by a bank on one of its loans would be considered part of operating activities because a bank is in the business of lending money.
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2. THE CLASSIFICATION OF BUSINESS 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

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#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
interest received by a bank on one of its loans would be considered part of [...]
Answer
operating activities because a bank is in the business of lending money.

statusnot learnedmeasured difficulty37% [default]last interval [days]               
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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.

Original toplevel document

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







#ir #peds
Capable if
  • Able to UNDERSTAND info relevant to making decision re: tx
    • Eg I’ll lose my leg if I don’t manage my DM
  • And able to APPRECIATE consequences of a decision
    • Eg of no appreciation: That’s in the future so I don’t care if I’ll lose my leg, I want to live my life now
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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 Healthca

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Confidentiality Age not a factor Unless teen is Suicidal, homicidal, has thoughts of self-harm/harming others <16yo w/ hx of current/past abuse Disclosure of abuse & children <16yo in home <span>Capacity & consent Capable if Able to UNDERSTAND info relevant to making decision re: tx Eg I’ll lose my leg if I don’t manage my DM And able to APPRECIATE consequences of a decision Eg of no appreciation: That’s in the future so I don’t care if I’ll lose my leg, I want to live my life now Assume everyone’s capable. Don’t assume incapability b/c Age, Refusal/Disagreement w/ tx, Request for alt tx, Psych/neuro dx, Disability Healthcare decisions for ped pts should be made jointly by health care team, parents, & child/adoles to varying deg Assent = children given info they understand & some appropriate choice in tx Sexual consent (Ontario): 12-13yo ± 2, 14-15yo ± 5, 16yo (no porn, prostitution, autho




#ir #peds
Assume everyone’s capable.
  • Don’t assume incapability b/c
    • Age, Refusal/Disagreement w/ tx, Request for alt tx, Psych/neuro dx, Disability
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re: tx Eg I’ll lose my leg if I don’t manage my DM And able to APPRECIATE consequences of a decision Eg of no appreciation: That’s in the future so I don’t care if I’ll lose my leg, I want to live my life now <span>Assume everyone’s capable. Don’t assume incapability b/c Age, Refusal/Disagreement w/ tx, Request for alt tx, Psych/neuro dx, Disability Healthcare decisions for ped pts should be made jointly by health care team, parents, & child/adoles to varying deg<span><body><html>

Original toplevel document

Highlight doc Day 1
Confidentiality Age not a factor Unless teen is Suicidal, homicidal, has thoughts of self-harm/harming others <16yo w/ hx of current/past abuse Disclosure of abuse & children <16yo in home <span>Capacity & consent Capable if Able to UNDERSTAND info relevant to making decision re: tx Eg I’ll lose my leg if I don’t manage my DM And able to APPRECIATE consequences of a decision Eg of no appreciation: That’s in the future so I don’t care if I’ll lose my leg, I want to live my life now Assume everyone’s capable. Don’t assume incapability b/c Age, Refusal/Disagreement w/ tx, Request for alt tx, Psych/neuro dx, Disability Healthcare decisions for ped pts should be made jointly by health care team, parents, & child/adoles to varying deg Assent = children given info they understand & some appropriate choice in tx Sexual consent (Ontario): 12-13yo ± 2, 14-15yo ± 5, 16yo (no porn, prostitution, autho




#ir #peds
Healthcare decisions for ped pts should be made jointly by health care team, parents, & child/adoles to varying deg
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e so I don’t care if I’ll lose my leg, I want to live my life now Assume everyone’s capable. Don’t assume incapability b/c Age, Refusal/Disagreement w/ tx, Request for alt tx, Psych/neuro dx, Disability <span>Healthcare decisions for ped pts should be made jointly by health care team, parents, & child/adoles to varying deg<span><body><html>

Original toplevel document

Highlight doc Day 1
Confidentiality Age not a factor Unless teen is Suicidal, homicidal, has thoughts of self-harm/harming others <16yo w/ hx of current/past abuse Disclosure of abuse & children <16yo in home <span>Capacity & consent Capable if Able to UNDERSTAND info relevant to making decision re: tx Eg I’ll lose my leg if I don’t manage my DM And able to APPRECIATE consequences of a decision Eg of no appreciation: That’s in the future so I don’t care if I’ll lose my leg, I want to live my life now Assume everyone’s capable. Don’t assume incapability b/c Age, Refusal/Disagreement w/ tx, Request for alt tx, Psych/neuro dx, Disability Healthcare decisions for ped pts should be made jointly by health care team, parents, & child/adoles to varying deg Assent = children given info they understand & some appropriate choice in tx Sexual consent (Ontario): 12-13yo ± 2, 14-15yo ± 5, 16yo (no porn, prostitution, autho




Flashcard 1474441645324

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Question
Sexual consent (Ontario): 12-13yo ± [...], 14-15yo ± 5, 16yo (no porn, prostitution, authority)
Answer
2

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Sexual consent (Ontario): 12-13yo ± 2, 14-15yo ± 5, 16yo (no porn, prostitution, authority)

Original toplevel document

Highlight doc Day 1
ity 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

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Question
Sexual consent (Ontario): 12-13yo ± 2, 14-15yo ± [...], 16yo (no porn, prostitution, authority)
Answer
5

statusnot learnedmeasured difficulty37% [default]last interval [days]               
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Sexual consent (Ontario): 12-13yo ± 2, 14-15yo ± 5, 16yo (no porn, prostitution, authority)

Original toplevel document

Highlight doc Day 1
ity 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

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Question
Sexual consent (Ontario): 12-13yo ± 2, 14-15yo ± 5, 16yo (no [...3 things])
Answer
porn, prostitution, authority

statusnot learnedmeasured difficulty37% [default]last interval [days]               
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Sexual consent (Ontario): 12-13yo ± 2, 14-15yo ± 5, 16yo (no porn, prostitution, authority)

Original toplevel document

Highlight doc Day 1
ity 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

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Question
Family centered-care: [...] model of therapeutic relationship; child’s best interest trumps FCC
Answer
triadic

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Family centered-care: triadic model of therapeutic relationship; child’s best interest trumps FCC

Original toplevel document

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ice 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? &#13







Flashcard 1474448723212

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#ir #peds
Question
Family centered-care: triadic model of therapeutic relationship; [...] trumps FCC
Answer
child’s best interest

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Family centered-care: triadic model of therapeutic relationship; child’s best interest trumps FCC

Original toplevel document

Highlight doc Day 1
ice 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? &#13







#ir #peds
BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL
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(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 1
inician 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

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Question
(list of 6? principles that the professor asked us to memorize for the exam)
[...]
DEVELOPING CHILD AUTONOMY
FAMILY CENTRED CARE
TRUTH TELLING/DISCLOSURE
CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)
Answer
BEST INTERESTS OF THE CHILD

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(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 1
inician 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

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#ir #peds
Question
(list of 6? principles that the professor asked us to memorize for the exam)
BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL
[...]
FAMILY CENTRED CARE
TRUTH TELLING/DISCLOSURE
CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)
Answer
DEVELOPING CHILD AUTONOMY

statusnot learnedmeasured difficulty37% [default]last interval [days]               
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(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 1
inician 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

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#ir #peds
Question
(list of 6? principles that the professor asked us to memorize for the exam)
BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL
DEVELOPING CHILD AUTONOMY
[...]
TRUTH TELLING/DISCLOSURE
CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)
Answer
FAMILY CENTRED CARE

statusnot learnedmeasured difficulty37% [default]last interval [days]               
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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 1
inician 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

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#ir #peds
Question
(list of 6? principles that the professor asked us to memorize for the exam)
BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL
DEVELOPING CHILD AUTONOMY
FAMILY CENTRED CARE
[...]
CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)
Answer
TRUTH TELLING/DISCLOSURE

statusnot learnedmeasured difficulty37% [default]last interval [days]               
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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)

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inician 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

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#ir #peds
Question
(list of 6? principles that the professor asked us to memorize for the exam)
BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL
DEVELOPING CHILD AUTONOMY
FAMILY CENTRED CARE
TRUTH TELLING/DISCLOSURE
[...]
Answer
CONFIDENTIALITY

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised on               scheduled repetition               
scheduled repetition interval               last repetition or drill

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>(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 1
inician may rely upon during times of dilemma (2 marks). PRO s : better-informed clinical decision CON s : AEs (HA, back pain, hemorrhage) Strategies: 1) go along, 2) do it, 3) better understand decision/share rationale <span>BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL DEVELOPING CHILD AUTONOMY FAMILY CENTRED CARE TRUTH TELLING/DISCLOSURE CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y) Resources: hospital ethicist, CCB (if concern over best interests) 14yo ♂ comes to you with whom it took time for you to develop trusting relationship. He confide







#ir #peds
CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)
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last reprioritisation on reading queue position [%]
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Parent (intermediate) annotation

Open it
>(list of 6? principles that the professor asked us to memorize for the exam) BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL DEVELOPING CHILD AUTONOMY FAMILY CENTRED CARE TRUTH TELLING/DISCLOSURE CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y)<span><body><html>

Original toplevel document

Highlight doc Day 1
inician may rely upon during times of dilemma (2 marks). PRO s : better-informed clinical decision CON s : AEs (HA, back pain, hemorrhage) Strategies: 1) go along, 2) do it, 3) better understand decision/share rationale <span>BEST INTERESTS OF THE CHILD: survival, harms/benefits, Tx, QoL DEVELOPING CHILD AUTONOMY FAMILY CENTRED CARE TRUTH TELLING/DISCLOSURE CONFIDENTIALITY: exceptions (harm, self-harm, abuse <16y) Resources: hospital ethicist, CCB (if concern over best interests) 14yo ♂ comes to you with whom it took time for you to develop trusting relationship. He confide




#biochem #biology #cell
Enzyme-catalyzed reactions are connected in series, so that the product of one reaction becomes the starting material, or substrate, for the next
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#biochem #biology #cell
Two opposing streams of chemical reactions occur in cells: (1) the catabolic pathways break down foodstuffs into smaller molecules, thereby generating both a useful form of energy for the cell and some of the small molecules that the cell needs as building blocks, and (2) the anabolic, or biosynthetic, pathways use the
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#biochem #biology #cell
small molecules and the energy harnessed by catabolism to drive the synthesis of the many other molecules that form the cell. Together these two sets of reactions constitute the metabolism of the cell
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#biochem #biology #cell
The terms “oxidation” and “reduction” apply even when there is only a partial shift of electrons between atoms linked by a covalent bond
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#biochem #biology #cell
Even though a proton plus an electron is involved (instead of just an electron), such hydrogenation reactions are reductions, and the reverse, dehydrogenation reactions are oxidations.
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#biochem #biology #cell
An enzyme cannot change the equilibrium point for a reaction. The reason is sim- ple: when an enzyme (or any catalyst) lowers the activation energy for the reaction Y → X, of necessity it also lowers the activation energy for the reaction X → Y by exactly the same amount (see Figure 2–21). The forward and backward reactions will therefore be accelerated by the same factor by an enzyme, and the equilib- rium point for the reaction will be unchanged (Figure 2–23). Thus no matter how much an enzyme speeds up a reaction, it cannot change its direction
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