Analyzing Statements of Cash Flows 1 (2025 CFA® Level I Exam – FSA – Learning Module 4) скачать в хорошем качестве

Analyzing Statements of Cash Flows 1 (2025 CFA® Level I Exam – FSA – Learning Module 4)

Master the CFA® Level I Financial Statement Analysis topic with this step-by-step walkthrough of Analyzing Statements of Cash Flows (Part 1). We link the income statement and balance sheet, then show how those changes translate into operating, investing, and financing cash flows. You’ll learn the direct vs. indirect method, working capital adjustments, journal entry logic (for example, deferred revenue), and key IFRS vs US GAAP classification differences. Includes exam tips on what is most testable. Practice more with full study notes, question bank and mocks (Levels I to III): 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 4 –Analyzing Statements of Cash Flows 1 LOS : Describe how the cash flow statement is linked to the income statement and the balance sheet. LOS : Describe the steps in the preparation of direct and indirect cash flow statements, including how cash flows can be computed using income statement and balance sheet data. LOS : Demonstrate the conversion of cash flows from the indirect to direct method. LOS : Contrast cash flow statements prepared under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (US GAAP). #CFA #CFALevel1 #FinancialStatementAnalysis #CashFlowStatement #DirectMethod #IndirectMethod #Accounting #IFRS #USGAAP #FreeCashFlow #ExamPrep #AnalystPrep