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#cfa-level-1 #fra-introduction #reading-22-financial-statement-analysis-intro
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3. MAJOR FINANCIAL STATEMENTS AND OTHER INFORMATION SOURCES
annually, and/or quarterly depending on the applicable regulatory requirements). Financial reports include financial statements along with supplemental disclosures necessary to assess the company’s financial position and periodic performance. <span>Financial statements are the result of an accounting recordkeeping process that records economic activities of a company, following the applicable accounting standards and principles. These statements summarize the accounting information, mainly for users outside the company (such as investors, creditors, analysts, and others) because users of financial information i


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