اذا لم تجد ما تبحث عنه يمكنك استخدام كلمات أكثر دقة.
LEARNING OUTCOMES
After completing this chapter, you will be able to do the following:
• describe the roles of fi nancial reporting and fi nancial statement analysis;
• describe the roles of the key fi nancial statements (statement of fi nancial position, statement
of comprehensive income, statement of changes in equity, and statement of cash fl ows) in
evaluating a company’s performance and fi nancial position;
• describe the importance of fi nancial statement notes and supplementary information—
including disclosures of accounting policies, methods, and estimates—and management’s
commentary;
• describe the objective of audits of fi nancial statements, the types of audit reports, and the
importance of eff ective internal controls;
• identify and describe information sources that analysts use in fi nancial statement analysis
besides annual fi nancial statements and supplementary information;
• describe the steps in the fi nancial statement analysis framework.