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#cfa-level-1 #fra-introduction #reading-22-financial-statement-analysis-intro #study-session-7
Analysts are concerned about factors that affect risks to a company’s future performance and financial position.
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2. SCOPE OF FINANCIAL STATEMENT ANALYSIS
ons demonstrate certain themes in financial analysis. In general, analysts seek to examine the past and current performance and financial position of a company in order to form expectations about its future performance and financial position. <span>Analysts are also concerned about factors that affect risks to a company’s future performance and financial position. An examination of performance can include an assessment of a company’s profitability (the ability to earn a profit from delivering goods and services) and its ability to generate positi


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