2024 CFA Level I Exam: Topic 3. Financial Statement Analysis - Learning Module 16. Introduction to Financial Statement Analysis

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	1. The Roles of Financial Reporting and Financial Statement Analysis describe the roles of financial reporting and financial statement analysis;
	2. Major Financial Statements 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;
	3. Other Financial Information Sources describe the importance of financial statement notes and supplementary information - including disclosures of accounting policies, methods, and estimates - and management's commentary; identify and describe information sources that analysts use in financial statement analysis besides annual financial statements and supplementary information;
	4. Auditor's Reports describe the objective of audits of financial statements, the types of audit reports, and the importance of effective internal controls;
	5. Financial Statement Analysis Framework describe the steps in the financial statement analysis framework.

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