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You have recently hired several new members to your team who will be assisting with financial statement analysis for your clients. As part of their training, you want to make sure that they fully understand the requirements of the SEC regarding financial reporting and the tools available to analyze the financial performance of a firm.

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Explain all of the following:

outline the governing authorities over financial reporting

outline the financial reporting requirements of the SEC

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describe 2 tools one could use to analyze the financial performance of a firm

describe the tools

explain how each might be useful in the analysis

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