会计数据分析 课件 第8章　财务报表分析.pptx

FinancialStatementAnalyticsChapter8

Wherewearenow1.DataAnalytics2.DataPreparationandCleaning3.ModelingandEvaluation4.Visualization5.TheModernAudit6.AuditAnalytics7.KeyPerformanceIndicators8.FinancialStatementAnalytics

ObjectivesLO8-1DescribehowXBRLtagsfinancialreportingdataLO8-2UnderstandhowdifferenttypesofratioanalysiscanbefacilitatedbyXBRLLO8-3ExplainhowtocreateandreadvisualizationsoffinancialstatementdataLO8-4Describethevalueoftextminingandsentimentanalysisoffinancialreporting

HowdoesXBRLwork?LO8-1

XBRLstandsforeXtensibleBusinessReportingLanguageandisatypeofXML(extensiblemarkuplanguage)usedfororganizinganddefiningfinancialelements.

Theuseoftagsallowsdatatobequicklytransmittedandreceived,andthetagsserveasaninputforanalyticsmodelsusedbyfinancialanalysts,auditors,orregulators.

AsofJune2011,theSECrequirestaggingof:NumbersandDatesBalancesheetIncomestatementStatementofcomprehensiveincomeStatementofcashflowsStatementofstockholders’equityTextBlocks,includingNumbersandDatesFootnotesManagementdiscussionandanalysis(MDA)

Eachdataelementistaggedtoidentifywhattheyare(e.g.cash)andcontext(e.g.USdollars,2014Q4)inaninstancedocument.

Forexample,thiselementrepresentsthecashandcashequivalentsbalanceonthebalancesheetattheendofquarter4of2014.ItwouldberoundedtothethousandofUSdollars.TagfromUSGAAPTaxonomy

Contexttaganduniqueidentifier

Presentationandcurrency

FACT

Endoftagus-gaap:CashAndCashEquivalentsAtCarryingValue

contextRef=FI2014Q4?

id=Fact-2FCE60A0E1BB610AF2F1292924554784

unitRef=iso4217_USD?decimals=-3

667593000

/us-gaap:CashAndCashEquivalentsAtCarryingValue

AnalysisofXBRLdatacanbedifficultbecausedifferentcompaniesmayusedifferenttags.

Forexampletoshowtotalrevenue,IBMusestheRevenuestagandAppleusesSalesRevenueNet.

XBRLanalyticalso