Identify each of the following as
(a) An underlying concept,
(b) An objective of financial statement analysis,
(c) A standard for financial statement analysis,
(d) A source of information for financial statement analysis,
(e) An executive compensation issue:
1. Past ratios of the company
2. Linking performance to shareholder value
3. Average ratios of other companies in the same industry
4. Assessment of the future potential of an investment
5. Timeliness
6. Interim financial statements
7. SEC Form 10-K
8. Assessment of risk
9. Comparability
10. A company’s annual report