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A statement of the company’s financial position at a specified point in time; essentially, it shows the company’s assets, liabilities or debt, and owner-supplied capital or equity.

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The CFA Institute Investment Foundations Program covers the essentials of finance, ethics, and investment roles, providing a clear understanding of the global investment industry.


1. A statement of the company’s financial position at a specified point in time; essentially, it shows the company’s assets, liabilities or debt, and owner-supplied capital or equity.





 
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