Standard II (B) – Market Manipulation
Members and Candidates must not engage in practices that distort prices or artificially... Read More
-a. Contrast types of employee compensation;
-b: Explain how share-based compensation affects the financial statements;
-d: Explain how post-employment benefits affect the financial statements;
-e: Explain financial modeling and valuation considerations for post-employment benefits
-h. Describe how multinational operations affect a company’s effective tax rate;
-i. Explain how changes in the components of sales affect the sustainability of sales growth;
-a. Describe how financial institutions differ from other companies;
-b. Describe key aspects of financial regulations of financial institutions;
-d. Describe other factors to consider in analyzing a bank;
-e. Analyze a bank based on financial statements and other factors;
-f. Describe key ratios and other factors to consider in analyzing an insurance company;
-b. Explain potential problems that affect the quality of financial reports;
-c. Describe how to evaluate the quality of a company’s financial reports;
-d. Evaluate the quality of a company’s financial reports;
-e. Describe the concept of sustainable (persistent) earnings;
-f. Describe indicators of earnings quality;
-h. Evaluate the earnings quality of a company;
-i. Describe indicators of cash flow quality;
-j. Evaluate the cash flow quality of a company;
-k. Describe indicators of balance sheet quality;
-l. Evaluate the balance sheet quality of a company;
-m. Describe sources of information about risk;
-d. Demonstrate methods to forecasting cost of goods sold and operating expenses;
-e. Demonstrate methods to forecast non-operating items, financing costs and income taxes;
-f. Describe approaches to balance sheet modeling;
-g. Demonstrate the development of a sales-based pro forma company model;
-i. Explain how competitive factors affect prices and costs;
-j. Judge the competitive position of a company based on Porter’s five forces analysis;
-m. Explain considerations in the choice of an explicit forecast horizon;
-n. Explain an analyst’s choices in developing projections beyond the short-term forecast horizon;