Introduction to Financial Statement Analysis (2024/2025 CFA® Level I Exam – FSA – Learning Module 1)

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Topic 5 – Financial Statements Analysis
Learning Module 1 – Introduction to Financial Statement Analysis
LOS : Describe the steps in the financial statement analysis framework.
LOS : Describe the roles of financial statement analysis.
LOS : Describe the importance of regulatory filings, financial statement notes and supplementary information, management’s commentary, and audit reports.
LOS : Describe implications for financial analysis of alternative financial reporting systems and the importance of monitoring developments in financial reporting standards.
LOS : Describe information sources that analysts use in financial statement analysis besides annual and interim financial reports.