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Contents 1. Learning Outcome Statements (LOS) 2. Reading 13: Intercorporate Investments 1. Exam Focus 2. Module 13.1: Classifications 3. Module 13.2: Investments in Financial Assets (IFRS 9) 4. Module 13.3: Investment in Associates, Part 1—Equity Method 5. Module 13.4: Investment in Associates, Part 2 6. Module 13.5: Business Combinations: Balance Sheet 7. Module 13.6: Business Combinations: Income Statement 8. Module 13.7: Business Combinations: Goodwill 9. Module 13.8: Joint Ventures 10. Module 13.9: Special Purpose Entities 11. Key Concepts 12. Answer Key for Module Quizzes 3. Reading 14: Employee Compensation: Post-Employment and Share-Based 1. Exam Focus 2. Module 14.1: Types of Plans 3. Module 14.2: Defined Benefit Plans—Balance Sheet 4. Module 14.3: Defined Benefit Plans, Part 1—Periodic Cost 5. Module 14.4: Defined Benefit Plans, Part 2—Periodic Cost Example 6. Module 14.5: Plan Assumptions 7. Module 14.6: Analyst Adjustments 8. Module 14.7: Share-Based Compensation 9. Key Concepts 10. Answer Key for Module Quizzes 4. Reading 15: Multinational Operations 1. Exam Focus 2. Module 15.1: Transaction Exposure 3. Module 15.2: Translation 4. Module 15.3: Temporal Method 5. Module 15.4: Current Rate Method 6. Module 15.5: Example 7. Module 15.6: Ratios 8. Module 15.7: Hyperinflation 9. Module 15.8: Tax, Sales Growth, Financial Results 10. Key Concepts 11. Answer Key for Module Quizzes 5. Reading 16: Analysis of Financial Institutions 1. Exam Focus 2. Module 16.1: Financial Institutions 3. Module 16.2: Capital Adequacy and Asset Quality 4. Module 16.3: Management Capabilities and Earnings Quality 5. Module 16.4: Liquidity Position and Sensitivity to Market Risk 6. Module 16.5: Other Factors 7. Module 16.6: Insurance Companies 8. Key Concepts 9. Answer Key for Module Quizzes
6. Reading 17: Evaluating Quality of Financial Reports 1. Exam Focus 2. Module 17.1: Quality of Financial Reports 3. Module 17.2: Evaluating Earnings Quality, Part 1 4. Module 17.3: Evaluating Earnings Quality, Part 2 5. Module 17.4: Evaluating Cash Flow Quality 6. Module 17.5: Evaluating Balance Sheet Quality 7. Key Concepts 8. Answer Key for Module Quizzes 7. Reading 18: Integration of Financial Statement Analysis Techniques 1. Exam Focus 2. Module 18.1: Framework for Analysis 3. Module 18.2: Earnings Sources and Performance 4. Module 18.3: Asset Base and Capital Structure 5. Module 18.4: Capital Allocation 6. Module 18.5: Earnings Quality and Cash Flow Analysis 7. Module 18.6: Market Value Decomposition 8. Key Concepts 9. Answer Key for Module Quizzes 8. Topic Assessment: Financial Reporting and Analysis 9. Topic Assessment Answers: Financial Reporting and Analysis 10. Reading 19: Capital Budgeting 1. Exam Focus 2. Module 19.1: Cash Flow Estimation 3. Module 19.2: Evaluation of Projects and Discount Rate Estimation 4. Module 19.3: Real Options and Pitfalls in Capital Budgeting 5. Key Concepts 6. Answer Key for Module Quizzes 11. Reading 20: Capital Structure 1. Exam Focus 2. Module 20.1: Theories of Capital Structure 3. Module 20.2: Factors Affecting Capital Structure 4. Key Concepts 5. Answer Key for Module Quizzes 12. Reading 21: Analysis of Dividends and Share Repurchases 1. Exam Focus 2. Module 21.1: Theories of Dividend Policy 3. Module 21.2: Stock Buybacks 4. Key Concepts 5. Answer Key for Module Quizzes 13. Reading 22: Corporate Governance and Other ESG Considerations in Investment Analysis 1. Exam Focus 2. Module 22.1: Global Variations in Ownership Structures 3. Module 22.2: Evaluating ESG Exposures 14. Reading 23: Mergers and Acquisitions 1. Exam Focus 2. Module 23.1: Merger Motivations 3. Module 23.2: Defense Mechanisms and Antitrust 4. Module 23.3: Target Company Valuation 5. Module 23.4: Bid Evaluation
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6. Key Concepts 7. Answer Key for Module Quizzes Topic Assessment: Corporate Finance Topic Assessment Answers: Corporate Financ