Why is analysis of financial statements carried out?

A、So that the analyst can determine a company’s accounting policies. ;

B、So that the significance of financial statements can be better understood through comparisons with historical performance and with other companies. ;

C、To get back to the ‘real’ underlying figures, without the numbers being skewed by the requirements of International Financial Reporting Standards.;

D、To produce a report that can replace the financial statements, so that the financial statements no longer need to be looked at.