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Lecture International financial statement analysis: Chapter 1 - CFA Institute

Chia sẻ: Ngocnga Ngocnga | Ngày: | Loại File: PPTX | Số trang:36

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Chapter 1 - Financial statement analysis: An introduction. This chapter describe the roles of financial reporting and financial statement analysis; describe the roles of the key financial statements (statement of financial position, statement of comprehensive income, statement of changes in equity, and statement of cash flows) in evaluating a company’s performance and financial position; describe the importance of financial statement notes and supplementary information—including disclosures of accounting policies, methods and estimates—and management’s commentary;…

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