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[Music] all right so here we begin with uh chapter 15 which is in the fourth module given by icai and uh the the topic that we are going to discuss is analysis of financial statements so let us talk about the learning outcomes after studying this chapter you would be able to examine the key features of the financial statements and its relevancy for better reporting see why we have these uh Financial statement and financial reporting to be specifically designed and presented in a specified manner it is because you need to make it relevant for better reporting examine the key factors to be kept in mind in preparation of financial statements so while you are preparing financial statements you have learned all your indes you know the requirement of company law with respect to presentation of financial statement the format of the financial statements if it is any specific entity like Banks or insurance company what Norms they have to follow considering all that what other factors you need t
