财务分析报告学习课件PPTAnalyzing Financial Reports Course Manual


Introduction
The goal of this course is to expose students and finance professionals to the structure and typical contents of some of the most frequently used financial filings.

In the United States,public companies must submit quarterly and annual filings with the Securities and Exchange Commission,which in turn makes these filings available to the public.
In addition,the SEC also requires that companies file disclosures any time there is a merger,a sale of securities （including the IPO），a shareholder vote,buying and selling of shares by management and insiders,or anything else that is considered a material event.
Understanding how to navigate financial reports is an important part of effective financial analysis,along with a foundation in accounting,financial statement analysis,and corporate finance.
Understanding what is contained in these filings （as well as what isnt contained in these filings）is what enables finance professionals to apply financial analysis concepts onto real companies.
Without financial reports,it would be virtually impossible for investors to analyze company performance