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  • … is frequently used for referring to ratios developed for one date or for one accounting period #171
  • Business runs on estimates and budgets #172
  • Finance is a narrow subject #173
  • Variance analysis can be summarized as #174
  • IFRS means #175
  • GAAP means #176
  • What is a primary source of data? #177
  • A secondary source of data can be any source of data aside company’s annual report, including the financial statements and notes, and management commentary #178
  • What does ratio provide of underlying conditions? #179
  • What is the core part of ratio analysis? #180
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