FINANCIAL REPORTING &

ANALYSIS
Sesión N ° 3B
Informes y análisis financieros: una
introducción I. Mecánica de los informes
financieros
Financial Reporting and Analysis: An
Introduction I. Financial
Docente: Rafael Reporting
Mechanics
Bustamante

MBA. Rafael Bustamante

SESIÓN 4 : FINANCIAL REPORTING & ANALYSIS

INCOME STATEMENTS, BALANCE SHEETS, AND CASH

FLOW STATEMENTS
V. FINANCIAL ANALYSIS TECHNIQUES

ESTADOS DE INGRESOS, BALANCE Y ESTADOS DE

FLUJO DE EFECTIVO
V. TÉCNICAS DE ANÁLISIS FINANCIERO
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INTERPRETING RATIOS
1. Análisis transversal:
1. Cross-sectional analysis:  Comparación con la norma o
 Comparison to industry norm or promedio de la industria
average 2. Análisis de series de tiempo
2. Time-series analysis (trend (análisis de tendencias):
analysis):  Comparación con las
 Comparison to a company's proporciones pasadas de una
empresa.
past ratios
 Ratios help the analyst identify  Las proporciones ayudan al
the questions that need analista a identificar las
answering preguntas que necesitan
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HORIZONTAL COMMON- IMPORTANCIA DE LA

SIZE STATEMENTS DECLARACIÓN DE FLUJO DE
EFECTIVO
 Each line shown as a relative to some
base year
 Facilitates trend analysis
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IMPORTANCE OF CASH FLOW STATEMENT

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IMPORTANCE OF CASH FLOW STATEMENT

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IMPORTANCE OF CASH FLOW STATEMENT

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IMPORTANCE OF CASH FLOW STATEMENT

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Nos vemos en la Sesión
N°10
Gracias!

MBA. Rafael Bustamante