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#cfa-level-1 #fra-introduction #reading-22-financial-statement-analysis-intro #study-session-7
The financial position can be measured by comparing the resources controlled by the company ( assets ) in relation to the claims against those resources ( liabilities and equity ).
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Analysts are also interested in the current financial position of a company. The financial position can be measured by comparing the resources controlled by the company ( assets ) in relation to the claims against those resources ( liabilities and equity ). An example of a resource is cash. In Example 1, if no other transactions occur, the company should have €230,000 more in cash at 31 December 2009 than at the start of the period. The ca


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