Identify each of the following as

(a) an objective of financial statement analysis,

(b) a standard for financial statement analysis,

(c) a source of information for financial statement analysis, or

(d) an executive compensation issue:

1. Average ratios of other companies 5. SEC Form 10-K in the same industry 6. Assessment of risk 2. Assessment of the future potential 7. A company’s annual report of an investment 8. Linking performance to share 3. Interim financial statements holder value 4. Past ratios of the company Trend Analysis