2025 CFA Level I Exam: Topic 4. Financial Statement Analysis - Learning Module 1. Introduction to Financial Statement Analysis

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	1. Steps of Financial Statement Analysis describe the steps in the financial statement analysis framework
	2. The Roles of Financial Statement Analysis describe the roles of financial statement analysis
	3. Regulated Sources of Information 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
	4. Comparison of IFRS with Alternative Financial Reporting Systems describe implications for financial analysis of alternative financial reporting systems and the importance of monitoring developments in financial reporting standards

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