Because analysts typically will not have access to the accounting system or individual entries, they will need to infer what transactions were recorded by examining the financial statements.
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7. USING FINANCIAL STATEMENTS IN SECURITY ANALYSIS ysts may need to make adjustments to reflect items not reported in the statements (certain assets/liabilities and future earnings). Analysts may also need to assess the reasonableness of management judgment (e.g., in accruals and valuations). <span>Because analysts typically will not have access to the accounting system or individual entries, they will need to infer what transactions were recorded by examining the financial statements.
7.1. The Use of Judgment in Accounts and Entries
Quite apart from deliberate misrepresentations, even efforts to faithfully represent the economic perfo
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