Preparing Financial Statements and Analysis

Non-Traditional Financial Statement Analysis

Course Overview:
Non-Traditional Financial Statement Analysis is designed to provide a comprehensive review of financial statement analysis techniques that have become more common in recent years. The program's coverage includes cash flow based analysis, cash flow based ratios, cash gap analysis, non-GAAP performance measures, and fair value issues using cash flow analysis techniques.

Learning Objectives:

After completing this course, the course participant should be able to:
  • Select non-traditional financial statement analysis techniques for specific entities and objectives
  • Recognize the benefits and disadvantages of selected cash flow based ratios
  • Identify useful cash flow based ratios for financial statement information
  • Specify how "quality of earnings" is used as part of financial statement analysis
  • Identify non-GAAP performance measures and determine when these measures are appropriate to be used for financial reporting

  • Prerequisites/Advanced Preparation:


    Speaker / Author:

    John M. Fleming, CPA, MBA, is currently the Director, Content Development for SmartPros LTD, a division of Kaplan Professional Education. SmartPros is an international educational and training company specializing in accounting, finance and ethics educational programs. John previously served as President and Director of Accounting and Auditing for LOSCALZO ASSOCIATES, a division of SmartPros for twenty-eight years. John retired as President of Loscalzo Associates on January 1, 2014.

    John’s prior practice experience includes audit, tax, consulting, office management, and human resource responsibilities with Deloitte LLP, Richard Eisner & Company LLP, and Ernst & Young LLP. John is a graduate of LaSalle and Drexel Universities with degrees in accounting and finance.

    John, a Pennsylvania CPA, served as the 1999/2000 President of the 8,300 member Greater Philadelphia Chapter of the Pennsylvania Institute of Certified Public Accountants (PICPA) and currently serves as a member of the Institute’s Accounting and Auditing Technical Committee. In 2006, the PICPA recognized John as a Joseph E. Sterrett Fellow for his contributions to the accounting profession and in 2007, the Philadelphia Chapter recognized John with their Champion Award for his contributions to the PICPA, Chapter, profession and community. John has also served as the 2002/2003 President of the American Accounting Association’s Mid-Atlantic Region.

    John and his wife Marge live in Medford, New Jersey.


    Price (USD)

    Standard: $49.90


    Course Code : 99FLE22-tx

    Release Date : 09/22/2014
    Expire Date : 04/30/2023
    Credits :
    CPE 2.00
    QAS 2.00

    Length : 1hr 40min
    Course Level : Basic
    Course Type : New Standards
    Passing Grade : 70%
    Format Type : eLearning
    Mobile Compatible
    Field Of Study : Accounting

    Theme : Preparing Financial Statements and Analysis

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