Lecture International financial statement analysis: Chapter 3 - CFA Institute

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Lecture International financial statement analysis: Chapter 3 - CFA Institute

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Chapter 3 - Financial reporting standards. This chapter describe the objective of financial statements and the importance of financial reporting standards in security analysis and valuation; describe the roles and desirable attributes of financial reporting standard-setting bodies and regulatory authorities in establishing and enforcing reporting standards, and describe the role of the International Organization of Securities Commissions;...

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