Objectives On completion of this tutorial, you will be able to:

• Identify how the size and complexity of businesses, business structures, and business models impact financial statements and credit analysis
• Recall how to approach the analysis of holding companies, and describe bank and insurance company balance sheet structures
• Recognize the importance of analyzing both company and consolidated accounts for groups
• Identify how leases, pension liabilities, deferred taxes, and discontinued operations impact a company's financial statements

Tutorial Overview This tutorial looks at how a business entity's structure, business model, and the industry in which it operates affect the size and complexity of the entity and its financial statements. The tutorial also looks at how analysts approach the financial statements of holding companies, banks, and insurance companies. Prerequisite Knowledge Credit Analysis - Forecasting Tutorial Level: Intermediate Tutorial Duration: 60 minutes