Topic 5: Profitability Analysis

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Topic 5: PROFITABILITY ANALYSIS

Outlines

1. Profitability Measures -Definition -Type of ratio (Definition, Formula)

2. Segment Reporting -Definition (who is interested on this report) -Example of segment

3. Revenues by Major Product Lines -Definition -Example

4. Gains and Losses from Prior Period Adjustments -Definition (reasons of prior period adjustments needed)

5. Interim Reports -Data included in the reports

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