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ANALYSIS AND INTERPRETATION OF FINANCIAL AND NON-FINANCIAL NALYSIS AND INTERPRETATION OF FINANCIAL AND NON-FINANCIAL
INF
INFORMATIONORMATION
Overview

• The first step towards a better understanding of this learning

unit is comprehension of the objective of financial analysis

and interpretation.

• This objective is to supply the users of an enterprise’s

financial and non-financial information with meaningful

information, to equip them to make informed decisions.

• Users include all stakeholders of the entity, such as the entity’s

own management, investors, financiers, suppliers, employees,

consumers, as well as the government and general public.

• Decisions made by these users include economic decisions

(the reason for the traditional focus on the analysis of

financial information), but also decisions linked to
sustainability, environmental, social and governance factors

(one of the reasons why, these days, non-financial information

is starting to assume more weight).

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