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نموذج التقارير المالية التوضيحية أو IFRS Illustrative Financial Statements for 2010 هو نموذج متوافق معايير التقارير المالية الدولية لسنة 2010 و هو صادر من Deloitte 2010modelfs.pdf 2010modelfs.zip
CMA1.E5.a. identify and define the components of return on invested capital (ROI) CMA1.E5.b. identify uses for ROI CMA1.E5.c. demonstrate an understanding of the factors that contribute to inconsistent definitions of “invested capital” and “return” when using ROI to measure performance CMA1.E5.d. identify and calculate adjustments that should be made to capital and income CMA1.E5.e. calculate and interpret the return on total assets ratio and return on common equity ratio CMA1.E5.f. analyze return on assets and return on equity using the DuPont model CMA1.E5.g. calculate and interpret profit margin on sales and total asset turnover and demonstrate an understanding of the relationship between these two ratios CMA1.E5.h. infer the effect on return on total assets of a change in one or more elements of the financial statements CMA1.E5.i. disaggregate return on common equity into profit margin on sales, total asset turnover, and equity multiplier (leverage) and be able to calculate these ratios given financial statement data CMA1.E5.j. calculate and interpret sustainable equity growth, dividend yield and the dividend payout ratio CMA1.E5.k. calculate and interpret return on common equity
???? identify the users of these financial statements and their needs ???? demonstrate an understanding of the purposes and uses of each statement ???? identify the major components and classifications of each statement ???? identify the limitations of each statement ???? identify statement information that requires supplemental disclosure in the body of the statement or in the footnotes ???? recognize the correct format of financial information in each statement ???? calculate and classify components of each financial statement