it would be particularly helpful if anyone has developed a mnemonic for fcf or temporal/current… i wish i had some to share, but mine are generally the kind that don’t mean anything to anyone else (i.e. for 5-part dupont, i just think Nebtebitsa -> Line one is NI EBT EBIT S A, and the denominators are pretty easy to figure out from there. yes, very stupid, but it’s worked thus far)
For F/X hedge "I"neffective —> "I"ncome "E"ffective ----> "E"quity pretty easy so im sure most use that also.
Temp MCs in NH IS DCH Temporal uses Current rate for Monetary items and Historical for Non-monetary. Income Statements -> Use historical for Depreciation and COGS
TREBB Threat of new entrants Rivalry among existing competitors Entry barriers Bargaining power of suppliers ‘’ issuers
French immigrants like crepes. FIFO - Inventory, LIFO - COGS. I use that to remind me that you should use FIFO for inventory and LIFO for COGS. I try to come up with weird sentences so I won’t forget them.