Jan 14

Introduction to Financial Statement Analysis. Chapter 1: Who’s in Charge

by David Harper, CFA, FRM, CIPM



Info

An introduction to financial statement analysis (FSA). Chapter 1 is "Who's in Charge?" We review the users of financial statements, the role of the SEC and Financial Accounting Standards Board (FASB), and the hierarchy of accounting qualities to understand why financial statements are social documents.

(19 min.)