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#analyst-notes #cfa-level-1 #fra-introduction #reading-22-financial-statement-analysis-intro #study-session-7
The four financial statements are augmented by footnotes and supplementary data, are interrelated. In addition, there are other sources of financial information, such as management discussion and analysis, auditor's reports, etc.

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Subject 2. Major Financial Statements
tatements are: Income statement (statement of earnings) Balance sheet (statement of financial position) Cash flow statement Statement of changes in owners' or stockholders' equity <span>These four financial statements, augmented by footnotes and supplementary data, are interrelated. In addition, there are other sources of financial information, such as management discussion and analysis, auditor's reports, etc. Income Statement The income statement summarizes revenues earned and expenses incurred, and thus measures the success of business operations for


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