Series 2: Interpreting Quality of Financial Reports and Accounts


How to interpret risks stemming from the quality of financial reports and underlying financial accounts. 

Courses include:

    LDP 2.1 - Financial Statements Overview
    LDP 2.2 - Balance Sheet and Income Statement Overview

Learning Obj​​​​ectives

After completing this course, students will be able to:
  • Analyze the reliability of accountant prepared financial statements.
  • Compare and contrast the differences among cash, modified-cash, and tax-basis accounting methods.
  • Interpret repayment risks stemming from identified financial reporting issues.
  • Assess the implication of estimates permitted by GAAP.
  • Identify the characteristics of a company's assets, liabilities, and net worth accounts.
  • Determine the integrity of a company's reported financial condition based on a review of both on- and off-balance sheet accounts.
  • Identify the characteristics of a company's income and expense accounts.
  • Analyze the quality of a company's earnings, the consistency and authenticity of its income and expense accounts, and the sustainability of revenues.

​Audience

Loan trainees, credit analysts, and anyone with commercial lending authority.

Course Credits

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The Commercial Real Estate Lending Decision Process and the courses in the curriculum are products of The Risk Management Association.


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​Questions? Please contact training@aba.com for more information.
 

 Benefits of Self-Paced Training

 
  • Ultimate flexibility
  • Quizzes to support learning
  • Mobile format available
 

 Registration & Pricing

 

Individual Purchase:
ABA Member  • $100
Non-Member • $200

Purchase for a Team:
To license this course to your bank for multiple learners, please contact ABA Training.

 

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