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#analyst-notes #cfa-level-1 #fra-introduction #reading-22-financial-statement-analysis-intro #study-session-7
Financial statements communicate financial information gathered and processed in the company's accounting system to parties outside the business.

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Subject 2. Major Financial Statements
Financial statements are the most important outcome of the accounting system. They communicate financial information gathered and processed in the company's accounting system to parties outside the business. The four principal financial statements are: Income statement (statement of earnings) Balance sheet (statement of financial position) Cash flow


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