Part 1 – Section E.8. Other analytical issues

CMA1.E8.a. analyze common-size financial statements

CMA1.E8.b. identify other factors in financial statement analysis, including international considerations, inflation, and nonfinancial considerations

CMA1.E8.c. demonstrate the impact of inflation and foreign exchange fluctuations on financial ratios

CMA1.E8.d. identify limitations of ratio analysis

CMA1.E8.e. distinguish between accounting profit and economic profit

CMA1.E8.f. distinguish between book value and market value

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