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CFA 2018 ebook 3下载
资源介绍
2018 CFA level 1 Notes ebook 3.
This introduction may be useful to those who have no previous experience with financial statements. While the income statement, balance sheet, and statement of cash flows are covered in detail in subsequent readings, candidates should pay special attention here to the other sources of information for financial analysis. The nature of the audit report is important, as is the information that is contained in the footnotes to
financial statements, proxy statements, Management’s Discussion and Analysis, and the supplementary schedules. A useful framework enumerating the steps in financial statement analysis is presented.