E-Book Overview
SCHWESERNOTES™ 2019 LEVEL I CFA® BOOK 3: FINANCIAL REPORTING AND ANALYSIS The study tool that started it all is taking CFA® exam prep to the next level. A favorite among CFA candidates for nearly 30 years, SchweserNotes™ is a key component as you prepare for the CFA exam and the core element to our Study Program. Absorbing the CFA curriculum in its entirety is no simple task. Make the most of your study time with clear, exam-focused study notes and examples that cover every Learning Outcome Statement in the most effective manner possible. More than just textbooks. SchweserNotes™ were first introduced in 1990 and quickly took off as a “must have” for CFA candidates. And although they are still available as physical books, as technology and candidate needs have evolved, so have SchweserNotes™: SchweserNotes™ eBooks are now included with each order of the Notes, making it easier for you to study on-the-go.
E-Book Content
需要最新CFA、FRM、ACCA、AQF资料欢迎添加微信286982279 需要最新CFA、FRM、ACCA、AQF资料欢迎添加微信286982279 需要最新CFA、FRM、ACCA、AQF资料欢迎添加微信286982279 Contents 1. Learning Outcome Statements (LOS) 2. Study Session 6—Financial Reporting and Analysis (1) 1. Reading 21: Financial Statement Analysis: An Introduction 1. Exam Focus 2. Module 21.1: Financial Statement Roles 3. Module 21.2: Footnotes, Audit, and Analysis 4. Key Concepts 5. Answer Key for Module Quiz 2. Reading 22: Financial Reporting Standards 1. Exam Focus 2. Module 22.1: Standards Overview 3. Module 22.2: IFRS and U.S. GAAP 4. Module 22.3: Financial Reporting Framework 5. Key Concepts 6. Answer Key for Module Quizzes 3. Study Session 7—Financial Reporting and Analysis (2) 1. Reading 23: Understanding Income Statements 1. Exam Focus 2. Module 23.1: Income Statement Overview 3. Module 23.2: Percentage of Completion 4. Module 23.3: Installment Sales 5. Module 23.4: Expense Recognition 6. Module 23.5: EPS and Dilutive Securities 7. Module 23.6: Common-Size Income Statements 8. Key Concepts 9. Answer Key for Module Quizzes 2. Reading 24: Understanding Balance Sheets 1. Exam Focus 2. Module 24.1: Balance Sheet Introduction 3. Module 24.2: Assets and Liabilities 4. Module 24.3: Current Assets and Liabilities 5. Module 24.4: Noncurrent Assets and Liabilities 6. Module 24.5: Intangible Assets 7. Module 24.6: Marketable Securities 8. Module 24.7: Shareholders' Equity and Ratios 9. Key Concepts 10. Answer Key for Module Quizzes 3. Reading 25: Understanding Cash Flow Statements 1. Exam Focus 2. Module 25.1: Cash Flow Introduction 3. Module 25.2: The Direct and Indirect Methods 4. Module 25.3: Converting Direct to Indirect 需要最新CFA、FRM、ACCA、AQF资料欢迎添加微信286982279 需要最新CFA、FRM、ACCA、AQF资料欢迎添加微信286982279 需要最新CFA、FRM、ACCA、AQF资料欢迎添加微信286982279 5. Module 25.4: Free Cash Flow and Ratios 6. Key Concepts 7. Answer Key for Module Quizzes 4. Reading 26: Financial Analysis Techniques 1. Exam Focus 2. Module 26.1: Introduction to Financial Ratios 3. Module 26.2: Financial Ratios, Part 1 4. Module 26.3: Financial Ratios, Part 2 5. Module 26.4: DuPont Analysis 6. Module 26.5: More Financial Ratios 7. Key Concepts 8. Answer Key for Module Quizzes 4. Study Session 8—Financial Reporting and Analysis (3) 1. Reading 27: Inventories 1. Exam Focus 2. Module 27.1: Cost Flow Methods 3. Module 27.2: Inventory Systems 4. Module 27.3: Converting LIFO to FIFO 5. Module 27.4: Inventory Valuation 6. Module 27.5: Inventory Analysis 7. Key Concepts 8. Answer Key for Module Quizzes 2. Reading 28: Long-Lived Assets 1. Exam Focus 2. Module 28.1: Capitalization vs. Expensing 3. Module 28.2: Depreciation 4. Module 28.3: Impairment and Revaluation 5. Module 28.4: Leases and Fixed Asset Disclosures 6. Key Concepts 7. Answer Key for Module Quizzes 3. Reading 29: Income Taxes 1. Exam Focus 2. Module 29.1: Tax Terms 3. Module 29.2: Deferred Tax Liabilities a