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#analyst-notes #cfa-level-1 #fra-introduction #reading-22-financial-statement-analysis-intro #study-session-7
The role of financial reporting is to provide information about a company's financial position and performance for use by parties both internal and external to the company.
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Subject 1. The Roles of Financial Reporting and Financial Statement Analysis
The role of financial reporting is to provide information about a company's financial position and performance for use by parties both internal and external to the company. Financial statements are issued by management, who is responsible for their form and content. The role of financial statement analysis, on the other hand, is to take these


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