In the analyzing annual reports category, I have also included many articles on ratio analysis,etc for financial expertise to review/analyse the performance of an entity.
In addition to this ratio analysis, we should also look at broadly the following four(4) segments/spectrum so as to be able to adequately  conclude on the entity’s performance:

Industry analysis
Business analysis
Management quality
Financial analysis

In the Industry analysis, we should […]

In a company’s valuation, Price Earning(P/E) multiples are applied to earnings based on the maintainable profits before tax less minority interest(gross). In determining the PE multiples, it is equally important to ensure that the following factors should also be taken into consideration:-

net tangible asset value;
quality of management;
nature of products/services;
track record;
growth prospects;
prospective dividend yield;
prospective tax expense […]

The following topics under the above heading are:
FINANCIAL ACCOUNTING RATIO ANALYSIS IN BANKS & FINANCIAL INSTITUTION:-
An Introduction To Asset Quality Of Banks & Financial Institution
Asset Quality Of Banks & Financial Institution-Ratio Analysis (Part 1)
Asset Quality Of Banks & Financial Institution-Ratio Analysis (Part 2)

Asset Quality-Adequacy Of Loan Loss Reserve
FINANCIAL ACCOUNTING RATIO ANALYSIS OF A […]

In the Notes To The Accounts in the financial statement, we see the term Income Tax expense.

This article discuss what is in the Income Tax Category which includes Current Tax Payable and Deferred Tax.

The Income Tax expense comprises the sum of both the tax current payable and Deferred Tax.

TAX CURRENTLY PAYABLE

Based on taxable profit for […]

Normally, in the notes of the Accounts in financial statement, we often see terms like related parties. This article looks at what really is the term called Related Parties.

Related parties basically falls into two categories:

An INDIVIDUAL is related to the company if the individual

1. Has directly or indirectly, control or joint control or […]