唯学网小编提醒：本文是关于CFA金融分析师考试的财务报表分析基本概念知识点。如果考生想要更深刻的了解CFA金融分析师考试财务报表的内容，可以参考《财务报表分析与运用》。作者GeraldI.White。同时，本书是CFA考试指定系列教材之一，从投资者和债权人的角度，将与财务报表分析相关的会计、经济、规范、实证等融为一体。
七 Investment Tools: Financial Statement Analysis: Basic Concepts
1.A: Preliminary Reading Measuring Business Income
a: Explain why financial statements are prepared at the end of the regular accounting period, why accounts must be adjusted at the end of each period, and why the accrual basis of accounting produces more useful income statements & balance sheets than the cash basis.
To be relevant, information must be reliable. This means information must be
consistent and comparable over time and be provided on a timely basis. According to the relevancy principle, a firm needs to identify its activities in a timely fashion within a specific period, such as a quarter or year.
Normal accounting procedure is to record during the accounting period those economic events that occurred as the result of external transactions. At the end of the period after all the external transactions have been recorded, several of the accounts in the ledger need to be updated before their balances can be posted to the financial statements.
The adjusting process is consistent with two important accounting principles:
The revenue recognition principle, which requires that revenue be reported in the income statement only when it is earned, not before and not after.
The matching principle reports expenses on the income statement in the same accounting period as the revenues that were earned as a result of the expenses.
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