Principles of Accounting
The task is to identify “Who is Who”, meaning: are the Financial Statements “1” referring to the Company A? Or are they referring to the Company B (or C, D, E or F)? And what about the Financial Statements “2”? and 3, 4, 5 and 6?
In doing so, for each Company from A to F, please indicate which Financial Statements they are related with, explaining the rationale behind your choice elaborating qualitative comments about:
1. Company’s Asset Structure (Balance Sheet)
2. Company’s Liabilities & Equity Structure (Balance Sheet)
3. Company’s Revenues and Expenses Classification (Income Statement)
4. Company’s Overall Level of “financial health” (overall considerations based on the information
provided). For example, you can refer to:
a. Gross Profit (if available)
b. EBITDA (if available)
c. Operating Profit or EBIT
d. Equity (in comparison with Liabilities, and, more specifically, with Financial Debt)
e. Other indicators/items you consider relevant in the company’s analysis
