Analysis of Long-Term Assets (2024/2025 CFA® Level I Exam – FSA – Learning Module 7) скачать в хорошем качестве

Analysis of Long-Term Assets (2024/2025 CFA® Level I Exam – FSA – Learning Module 7)

Ace CFA Level I FSA Learning Module 7 with a focused walkthrough of long-term assets. We compare purchased, internally developed, and acquired intangibles, cover goodwill, patents, copyrights, software costs, amortization vs indefinite-life treatment, and impairment and derecognition under IFRS and US GAAP. Then we review disclosures and key ratios such as ROA, asset turnover, profit margin, debt to equity, fixed-asset turnover, and average age/remaining life. Chime in with questions and examples from real filings. Prep smarter with AnalystPrep’s CFA® study packages: 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 7 – Analysis of Long-Term Assets LOS : Compare the financial reporting of the following types of intangible assets: purchased, internally developed, and acquired in a business combination. LOS : Explain and evaluate how impairment and derecognition of property, plant, and equipment and intangible assets affect the financial statements and ratios. LOS : Analyze and interpret financial statement disclosures regarding property, plant, and equipment and intangible asset. #CFA #CFALevel1 #FinancialStatementAnalysis #Accounting #IFRS #USGAAP #IntangibleAssets #ExamPrep