Page 44 - FINAL CFA I SLIDES JUNE 2019 DAY 6
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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.
Statement of financial position A = L + E
tanties
Statement of comprehensive income R – E + OI = P
Statement of changes in equity OE + AD/REDUCTION = EE
Statement of cash flows OCS + ICF + FCS
