Session 7 financial statement analysis.docx - Session 7...

School Chulalongkorn University
Course Title BUSINESS LEVEL 3
Uploaded By oararthur
Pages 9

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Session 7 financial statement analysis – for external users7.1 Introduction LOS 221. Describe the role of financial reporting and financialstatement analysis

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2. Describe role of B/S, P/L, change in equity, C/F inevaluating company’s performance and position

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b. Statement of comprehensive income: reports allchange in equity except for shareholdertransactions (e.g. issuing stock or pay div.)c. Income statement (statement of operations, P/L)

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