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Prep Packages for the CFA® Program offered by AnalystPrep (study notes, video lessons, question bank, mock exams, and much more): Levels I, II & III (Lifetime access): https://analystprep.com/shop/cfa-unli... Level I: https://analystprep.com/shop/cfa-leve... Level II: https://analystprep.com/shop/learn-pr... Level III: https://analystprep.com/shop/cfa-leve... Prep Packages for the FRM® Program: FRM Part I & Part II (Lifetime access): https://analystprep.com/shop/unlimite... Topic 5 – Financial Statements Analysis Learning Module 1 – Introduction to Financial Statement Analysis - LOS : Describe the steps in the financial statement analysis framework. - LOS : Describe the roles of financial statement analysis. - LOS : Describe the importance of regulatory filings, financial statement notes and supplementary information, management’s commentary, and audit reports. - LOS : Describe implications for financial analysis of alternative financial reporting systems and the importance of monitoring developments in financial reporting standards. - LOS : Describe information sources that analysts use in financial statement analysis besides annual and interim financial reports.