CFA®ProgramCurriculum2020•LEVELI•VOLUME3FINANCIALREPORTINGANDANALYSIS©CFAInstitute.Forcandidateuseonly.Notfordistribution.无论谁给你发的资料，一律加微信：xuebajun100s/否则后期删除所有资料！取消代理权限©2019,2018,2017,2016,2015,2014,2013,2012,2011,2010,2009,2008,2007,2006byCFAInstitute.Allrightsreserved.Thiscopyrightcoversmaterialwrittenexpresslyforthisvolumebytheeditor/saswellasthecompilationitself.Itdoesnotcovertheindividualselectionshereinthatfirstappearedelsewhere.PermissiontoreprintthesehasbeenobtainedbyCFAInstituteforthiseditiononly.Furtherreproductionsbyanymeans,electronicormechanical,includingphotocopyingandrecording,orbyanyinformationstorageorretrievalsystems,mustbearrangedwiththeindividualcopyrightholdersnoted.CFA®,CharteredFinancialAnalyst®,AIMR-PPS®,andGIPS®arejustafewofthetrade-marksownedbyCFAInstitute.ToviewalistofCFAInstitutetrademarksandtheGuideforUseofCFAInstituteMarks,pleasevisitourwebsiteatwww.cfainstitute.org.Thispublicationisdesignedtoprovideaccurateandauthoritativeinformationinregardtothesubjectmattercovered.Itissoldwiththeunderstandingthatthepublisherisnotengagedinrenderinglegal,accounting,orotherprofessionalservice.Iflegaladviceorotherexpertassistanceisrequired,theservicesofacompetentprofessionalshouldbesought.Alltrademarks,servicemarks,registeredtrademarks,andregisteredservicemarksarethepropertyoftheirrespectiveownersandareusedhereinforidentificationpurposesonly.ISBN978-1-946442-78-9(paper)ISBN978-1-950157-02-0(ebk)10987654321©CFAInstitute.Forcandidateuseonly.Notfordistribution.无论谁给你发的资料，一律加微信：xuebajun100s/否则后期删除所有资料！取消代理权限indicatesanoptionalsegmentCONTENTSHowtoUsetheCFAProgramCurriculumixBackgroundontheCBOKixOrganizationoftheCurriculumxFeaturesoftheCurriculumxDesigningYourPersonalStudyProgramxiiFeedbackxiiiFinancialReportingandAnalysisStudySession6FinancialReportingandAnalysis(1)3Reading19IntroductiontoFinancialStatementAnalysis5Introduction6RolesofFinancialReportingandFinancialStatementAnalysis6...
