Must Watch-Revenue Recognition Simplified | Analyzing Income Statement | CFA L1 Live - Focused Batch скачать в хорошем качестве

Must Watch-Revenue Recognition Simplified | Analyzing Income Statement | CFA L1 Live - Focused Batch

Revenue Recognition Simplified | Understanding Income Statements | CFA Level I – FSA In this video, Anurag Sir simplifies the concept of revenue recognition — a foundational yet often confusing area in Financial Statement Analysis. Through practical explanations and real-world logic, you’ll understand how and when revenue is recognized, why timing matters, and how it directly impacts the income statement under CFA Level I. Watch the Live Focused Batch Classes:    • CFA Level 1 - Live Focused Batch   Timestamps: 0:00 – Introduction to Revenue Recognition 1:17 – Why accounting frauds start with Sales (Enron, Satyam examples) 2:50 – Problems with old accounting standards 3:04 – How IASB & FASB came together → IFRS 15 & ASC 606 5:30 – General principle: When should revenue be booked? 7:42 – Shift from Risk & Reward to Control framework 8:23 – The 5-Step Revenue Recognition Model (Overview) 11:23 – Step 1: Identify the Contract with Customer 17:03 – Commercial Substance & Probability of Collection 19:37 – IFRS vs US GAAP: "More likely than not" vs "Likely to occur" 24:11 – Step 2: Identify Performance Obligations 25:00 – Example: Software + Installation + Training + Support 30:05 – Test for separate vs. bundled Performance Obligations 32:34 – Step 3: Determine the Transaction Price 33:19 – Step 4: Allocate Transaction Price using Standalone Selling Price 39:05 – Step 5: Recognize Revenue when Control is Transferred 39:29 – Real Estate Example: How IFRS 15 was a game changer 44:32 – Recap of all 5 Steps 47:00 – Fraud and Revenue Manipulation — what analysts should watch for If time is your biggest concern for CFA preparation, join our Live Focused Batch today: Visit: https://www.ssei.co.in/product/cfal1l... Call/WhatsApp: +91 7595053300 Catalyzing Careers, Transforming Lives Sanjay Saraf Educational Institute (SSEI) is a leading coaching institute specializing in finance education. Learn. Grow. Succeed. 📞 Call/WhatsApp: +91 7595053300