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#cfa-level-1 #fra-introduction #reading-22-financial-statement-analysis-intro
the accompanying notes or footnotes to the financial statements are required and considered an integral part of a complete set of financial statements.
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3.1. Financial Statements and Supplementary Information
e and statement of cash flows present different aspects of a company’s performance over a period of time. The statement of changes in equity provides additional information regarding the changes in a company’s financial position. In addition, <span>the accompanying notes or footnotes to the financial statements are required and considered an integral part of a complete set of financial statements. Along with the required financial statements, a company typically provides additional information in its financial reports. In many jurisdictions, some or all of this addit


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