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#cfa-level-1 #reading-22-financial-statement-analysis-intro
such information as financial instrument risk, contingencies, and legal proceedings can alert an analyst to risks that can affect a company’s financial position and performance in the future and that require monitoring over time.
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3.1.5. Financial Notes and Supplementary Schedules
ofit or loss 2,020 236 606 2,862 Segment assets 87,786 9,512 76,431 173,729 An analyst uses a significant amount of judgment in deciding how to incorporate information from note disclosures into the analysis. For example, <span>such information as financial instrument risk, contingencies, and legal proceedings can alert an analyst to risks that can affect a company’s financial position and performance in the future and that require monitoring over time. As another example, information about a company’s operating segments can be useful as a means of quickly understanding what a company does and how and where it earns money. The operatin


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