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#cfa-level-1 #reading-23-financial-reporting-mechanics
Judgments could prove wrong or, worse, be used for deliberate earnings manipulation.
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7. USING FINANCIAL STATEMENTS IN SECURITY ANALYSIS
ed to accommodate complex business models by recording accruals and changes in valuations of balance sheet accounts. Accruals and valuation entries require considerable judgment and thus create many of the limitations of the accounting model. <span>Judgments could prove wrong or, worse, be used for deliberate earnings manipulation. An important first step in analyzing financial statements is identifying the types of accruals and valuation entries in an entity’s financial statements. Most of these items will be not


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