Page 3 - FINAL CFA SLIDES DECEMBER 2018 DAY 7
P. 3
Session Unit 6:
21. Financial Statement Analysis: An Introduction, p.1
LOS 21.a: Describe the roles of financial reporting and financial statement analysis, p.1
LOS 21.b: Describe the roles of the 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.
tanties
Statement of financial position A = L + E
Statement of comprehensive income R – E + OI = P
Statement of changes in equity OE + AD/REDUCTION = EE
Statement of cash flows OCS + ICF + FCS
