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Basic Question 1 of 18
Which one of the following is the best resource for an analyst who wants to find management's explanations for changes in financial and operating data, as well as management's assessment of future opportunities and risks?
B. Management discussion and analysis
C. Financial statements
A. Annual proxy statements
B. Management discussion and analysis
C. Financial statements
User Contributed Comments 2
| User | Comment |
|---|---|
| garethdav | I thought they state 10Q? |
| pamela | The 10Q is an interim report (quaterly) whilst a 10k is an annual report thus the best for analyst to use as it encompasses all the information that the 10Q produced during the year will have. |
Thanks again for your wonderful site ... it definitely made the difference.
Craig Baugh
Learning Outcome Statements
describe the importance of regulatory filings, financial statement notes and supplementary information, management's commentary, and audit reports
describe information sources that analysts use in financial statement analysis besides annual and interim financial reports
CFA® 2025 Level I Curriculum, Volume 2, Module 1.