Corporate Finance

1. Financial Reporting and Analysis
   1. Financial Statements
      1. Balance Sheet
         1. Definition and Purpose
         2. Components
            1. Assets
               1. Current Assets
                  1. Cash and Cash Equivalents
                  2. Accounts Receivable
                  3. Inventories
               2. Non-current Assets
                  1. Property, Plant, and Equipment
                  2. Intangible Assets
            2. Liabilities
               1. Current Liabilities
                  1. Accounts Payable
                  2. Short-term Debt
               2. Long-term Liabilities
                  1. Bonds Payable
                  2. Long-term Lease Liabilities
            3. Equity
               1. Common Stock
               2. Retained Earnings
               3. Additional Paid-in Capital
         3. Analysis Techniques
            1. Horizontal Analysis
            2. Vertical Analysis
      2. Income Statement
         1. Definition and Purpose
         2. Components
            1. Revenue
               1. Sales Revenue
               2. Other Income
            2. Expenses
               1. Cost of Goods Sold (COGS)
               2. Operating Expenses
               3. Non-operating Expenses
            3. Net Income
         3. Types of Income Statements
            1. Single-step Income Statement
            2. Multi-step Income Statement
         4. Analysis Techniques
            1. Common-size Analysis
            2. Trend Analysis
      3. Cash Flow Statement
         1. Definition and Purpose
         2. Sections
            1. Operating Activities
            2. Investing Activities
            3. Financing Activities
         3. Direct vs. Indirect Methods
         4. Importance in Assessing Liquidity and Solvency
   2. Ratio Analysis
      1. Liquidity Ratios
         1. Current Ratio
         2. Quick Ratio
         3. Cash Ratio
      2. Solvency Ratios
         1. Debt to Equity Ratio
         2. Interest Coverage Ratio
         3. Equity Ratio
      3. Profitability Ratios
         1. Gross Profit Margin
         2. Operating Profit Margin
         3. Return on Assets (ROA)
         4. Return on Equity (ROE)
      4. Efficiency Ratios
         1. Asset Turnover Ratio
         2. Inventory Turnover Ratio
         3. Receivables Turnover Ratio
      5. Market Ratios
         1. Earnings Per Share (EPS)
         2. Price to Earnings (P/E) Ratio
         3. Dividend Yield
   3. Performance Evaluation
      1. Benchmarking Against Industry Standards
      2. Historical Performance Comparison
      3. Variance Analysis
         1. Budget vs. Actual Analysis
      4. Key Performance Indicators (KPIs)
         1. Financial KPIs
         2. Non-financial KPIs
      5. Use of Financial Analysis Software and Tools
   4. Reporting Standards and Compliance
      1. International Financial Reporting Standards (IFRS)
      2. Generally Accepted Accounting Principles (GAAP)
      3. Differences Between IFRS and GAAP
      4. Regulatory Bodies
         1. Securities and Exchange Commission (SEC)
         2. International Accounting Standards Board (IASB)
   5. Trends and Innovations in Financial Reporting
      1. Integrated Reporting
      2. Environmental, Social, and Governance (ESG) Reporting
      3. Use of Technology
         1. Blockchain in Financial Reporting
         2. Artificial Intelligence in Analysis
   6. Challenges in Financial Reporting
      1. Accuracy and Reliability of Data
      2. Fraud and Misstatement Prevention
      3. Handling Complex Transactions