FINANCIAL STATEMENT ANALYSIS Definition

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FINANCIAL STATEMENT ANALYSIS is analysis of a companys financial statement, usually by accountants or financial analysts. Usually includes indepth financial ratio analysis comparisons over time periods.

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VALUE ADDED VERTICAL INTEGRATION is controlling as much of the build stream, both upstream and downstream, in producing a product or service as possible while ensuring that every part of the stream provides added value. See also VALUE ADDED and VERTICAL INTEGRATION.

INHERENT LIMITATION is whether the potential effectiveness of an entity's internal control is subject to inherent limitations, e.g., human fallibility, collusion, and management override.

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