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#cfa-level-1 #reading-22-financial-statement-analysis-intro
A company’s significant accounting choices (policies, methods, and estimates) must be discussed in the notes to the financial statements.
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3.1.5. Financial Notes and Supplementary Schedules
yst’s ability to compare the companies’ performance is hindered by the difference. Analysts must understand reporting choices in order to make appropriate adjustments when comparing companies’ financial positions and performance. <span>A company’s significant accounting choices (policies, methods, and estimates) must be discussed in the notes to the financial statements. For example, a note containing a summary of significant accounting policies includes how the company recognizes its revenues and depreciates its non-current tangible assets. Analysts mu


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