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#cfa-level-1 #reading-23-financial-reporting-mechanics
Manipulation of earnings and assets can take place within the context of satisfying the mechanical rules governing the recording of transactions.
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7. USING FINANCIAL STATEMENTS IN SECURITY ANALYSIS
) and in the significant accounting policies footnote, both found in the annual report. Analysts should use this disclosure to identify the key accruals and valuations for a company. The analyst needs to be aware, as Example 4 shows, that the <span>manipulation of earnings and assets can take place within the context of satisfying the mechanical rules governing the recording of transactions. <span><body><html>


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