Topics in Long-Term Liabilities and Equity – 2025 CFA® Level I Exam – FSA – Learning Module 8 скачать в хорошем качестве

Topics in Long-Term Liabilities and Equity – 2025 CFA® Level I Exam – FSA – Learning Module 8

2025 CFA® Level I — FSA | Topics in Long-Term Liabilities & Equity (Learning Module 8) Master CFA® Level I FSA Learning Module 8 with AnalystPrep. Jim explains lease accounting (lessee vs. lessor; finance vs. operating), IFRS vs. US GAAP presentation, pensions (defined contribution vs. defined benefit), stock-based compensation (grants, RSUs, options), and key disclosures—using clear examples and exam-style tables you can replicate on test day. What you’ll learn in this video: • Lease classification & five tests • Right-of-use asset, lease liability, effective interest method • IFRS vs. US GAAP treatment across B/S, I/S, and C/F • DC vs. DB plans, DBO intuition, OCI items (US GAAP) • Stock grants vs. options, vesting, dilution & EPS effects • Required disclosures for leases, pensions, and SBC 📚 More CFA® Study Resources CFA® Levels I–III Packages (Lifetime Access): Levels I, II & III (Lifetime access): https://analystprep.com/shop/cfa-unli... Level I: https://analystprep.com/shop/cfa-leve... Level II: https://analystprep.com/shop/learn-pr... Level III: https://analystprep.com/shop/cfa-leve... Prep Packages for the FRM® Program: FRM Part I & Part II (Lifetime access): https://analystprep.com/shop/unlimite... Topic 5 – Financial Statements Analysis Learning Module 8 – Topics in Long-Term Liabilities and Equity LOS : Explain the financial reporting of leases from the perspectives of lessors and lessees. LOS : Explain the financial reporting of defined contribution, defined benefit, and stock-based compensation plans. LOS : Describe the financial statement presentation of and disclosures relating to long-term liabilities and share-based compensation. #CFALevel1 #CFAExamPrep #FinancialStatementAnalysis #Leases #IFRS #USGAAP #PensionAccounting #StockBasedCompensation #Accounting #AnalystPrep