The annual accounts are the main source of information on which we are going to base ourselves to make our investment decisions. In other words, they are the main raw material with which value investing followers will work to make our investment decisions. In this article we will see a short introduction to the annual accounts, with their regulation, basic accounts, purpose and places to find the annual accounts of listed companies.
Regulation of annual accounts in Spain
The annual accounts are fundamentally regulated in the General Accounting Plan, published in the safety margin to all your investments.
Where to find the annual accounts of listed companies?
The annual accounts of the listed companies can be found on the website of each company, in the "Shareholders and Investors" section.
I recommend the article 5 sources of financial information for fundamental analysis, with more websites where you can find the annual accounts of listed companies from around the world.