Your paper should be in APA format (cover page, double-spaced, 12-point font, reference page, etc.) and approximately 2 pages not including the cover and reference page. Write your paper based on the following information: External users can rely on financial statement analysis only as a general guide for the potential of a business. They should resist placing too much weight on any particular figure or trend. Many factors must be considered simultaneously before making any judgments. Future events and unanticipated changes in conditions will also influence a company's operating results. In research paper form, discuss the environmental factors that must be considered in analyzing companies