https://gdpark.blog/tags/fra/Recent content in Fra on gdpark.blogHugoenSun, 17 Oct 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-01-balance-sheet/Wed, 31 Mar 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-01-balance-sheet/Kicking off the FRA grind from absolute zero — what Financial Reporting Analysis even is, why accounting matters, and a first peek at the balance sheet.https://gdpark.blog/posts/cfa-l1-18-pension/Sat, 07 Aug 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-18-pension/Quick intro to post-employment benefits and why you can’t just slap a retirement payout on the I/S all at once — matching principle, retirement allowance systems, and more.https://gdpark.blog/posts/cfa-l1-25-cash-flow-statement/Mon, 11 Oct 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-25-cash-flow-statement/We finally made it to the cash flow statement — why it exists, why accrual alone isn’t enough, and how CFO/CFI/CFF each tell a different part of the story.https://gdpark.blog/posts/cfa-l1-26-cash-flow-statement-and-ebitda/Sat, 16 Oct 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-26-cash-flow-statement-and-ebitda/Working through a real B/S and I/S to build a Cash Flow Statement step by step — tagging every line item as O, I, or F and smashing out CFI, CFF, and CFO the direct way.https://gdpark.blog/posts/cfa-l1-27-free-cash-flow-and-fra-wrap-up/Sun, 17 Oct 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-27-free-cash-flow-and-fra-wrap-up/Finally putting a period on FRA with a casual-but-essential look at FCFF and FCFE — what they are, how to build them from net income, and why WACC is the right discount rate.