2
Analysis and Interpretation of Financial Statements
LEARNING OBJECTIVES
On completion of the study of the chapter, you should be able to understand:
What are Financial Statements?
Components of Financial Statements.
Relationship between Income Statement and Balance Sheet.
Concept of Financial Statement Analysis.
Objectives and requisites of Financial Statement Analysis.
Different approaches to Financial Statement Analysis.
Different types of Financial Statement Analysis.
Different techniques of Financial Statement Analysis.
2.1 MEANING OF FINANCIAL STATEMENTS
Financial Statements are compilation of financial data, arranged and organized in a systematic and summarized manner according to the accounting principles, to assess the financial ...
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