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#cfa-level-1 #corporate-finance #reading-22-financial-statement-analysis-intro
Basic financial statement analysis provides a foundation that enables the analyst to better understand information gathered from research beyond the financial reports.
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1. INTRODUCTION
s with the information found in a company’s financial reports. These financial reports include audited financial statements, additional disclosures required by regulatory authorities, and any accompanying (unaudited) commentary by management. <span>Basic financial statement analysis—as presented in this reading—provides a foundation that enables the analyst to better understand information gathered from research beyond the financial reports. This reading is organized as follows: Section 2 discusses the scope of financial statement analysis. Section 3 describes the sources of information used in financial statem


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