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#cfa-level-1 #fra-introduction #reading-22-financial-statement-analysis-intro
Financial reports include financial statements along with supplemental disclosures necessary to assess the company’s financial position and periodic performance.
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3. MAJOR FINANCIAL STATEMENTS AND OTHER INFORMATION SOURCES
financial reports, press releases, investor conference calls, and webcasts. Companies prepare financial reports at regular intervals (annually, semiannually, and/or quarterly depending on the applicable regulatory requirements). <span>Financial reports include financial statements along with supplemental disclosures necessary to assess the company’s financial position and periodic performance. Financial statements are the result of an accounting recordkeeping process that records economic activities of a company, following the applicable accounting standards and principles. T


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