This course is designed to provide an understanding of the primary financial statements – balance sheet, income statement, statement of cash flow, and statement of changes in equity – and a thorough framework for analyzing and interpreting reported financial information from the perspective of financial statement users. Upon completion of this course, students will develop a sufficient understanding of corporate financial statements and the technical skills needed to research, analyze, and interpret financial statements. This course is recommended for students and professionals who want to gain an in-depth understanding of corporate financial performance and results and students planning a career in the financial industry or general management.