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#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
Because analysts typically will not have access to the accounting system or individual entries, they will need to [...] what transactions were recorded by examining the financial statements.
Answer
infer

Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
Because analysts typically will not have access to the accounting system or individual entries, they will need to [...] what transactions were recorded by examining the financial statements.
Answer
?

Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
Because analysts typically will not have access to the accounting system or individual entries, they will need to [...] what transactions were recorded by examining the financial statements.
Answer
infer
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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.

Original toplevel document

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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