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#cfa-level-1 #fra-introduction #reading-22-financial-statement-analysis-intro
The additional information provided may include:

A letter from the chairman of the company,

A report from management discussing the results (typically called management discussion and analysis or management commentary),

An external auditor’s report providing assurances,

A governance report describing the structure of the company’s board of directors, and a corporate responsibility report.
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3.1. Financial Statements and Supplementary Information
with the required financial statements, a company typically provides additional information in its financial reports. In many jurisdictions, some or all of this additional information is mandated by regulators or accounting standards boards. <span>The additional information provided may include a letter from the chairman of the company, a report from management discussing the results (typically called management discussion and analysis [MD&A] or management commentary), an external auditor’s report providing assurances, a governance report describing the structure of the company’s board of directors, and a corporate responsibility report. As part of his or her analysis, the financial analyst should read and assess this additional information along with the financial statements. The following sections describe and illustr


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