Flashcards
Chapter 8
Cards in this deck (14)
- 1common size financial statementA type of financial statement that contains only basic accounts that are common across companies.
- 2DuPont ratioDeveloped by the DuPont Corporation to decompose performance (particularly return on equity [ROE]) into its component parts.
- 3financial statement analysisUsed by investors, analysts, auditors, and other interested stakeholders to review and evaluate a company’s financial statements and financial performance.
- 4heat mapA visualization that shows the relative size of values by applying a color scale to the data.
- 5horizontal analysisAn analysis that shows the change of a value from one period to the next.
- 6indexA metric that shows how much any given subsequent year has changed relative to the base year.
- 7ratio analysisA tool that attempts to evaluate relationships among different financial statement items to help understand a company’s financial and operating performance.
- 8sparklineA small visual trendline or bar chart that efficiently summarizes numbers or statistics in a single spreadsheet cell.
- 9standardized metricsMetrics used by data vendors to allow easier comparison of
company-reported XBRL data. - 10sunburst diagramA visualization that shows inherent hierarchy.
- 11vertical analysisAn analysis that shows the proportional value of accounts to a primary account, such as Revenue.
- 12XBRLXBRL stands for eXtensible Business Reporting Language and is a type of XML (extensible markup language) used for organizing and defining financial elements.
- 13XBRL-GLStands for XBRL-General Ledger; relates to the ability of an enterprise system to apply XBRL tags to financial elements within the firm’s financial reporting system.
- 14XBRL taxonomyDefines and describes each key data element (like cash or accounts payable). The taxonomy also defines the relationships between each element (like inventory is a component of current assets and current assets is a component of total assets).
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- Flashcards on Chapter 8, created by Matt Evans on 26/03/2023.
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- Matt Evans
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