Intercorporate Investments (2024 Level II CFA® Exam –FRA–Module 1)

Опубликовано: 14 Октябрь 2024
на канале: AnalystPrep

22,304

212

Level II CFA® Program Video Lessons offered by AnalystPrep
For Level II Practice Cases and Mock Exams: https://analystprep.com/shop/practice...

For Level I Video Lessons, Study Notes, Question Bank, CBT Mock Exams & More: https://analystprep.com/shop/cfa-leve...

For FRM (Part I & Part II) Video Lessons, Study Notes, Question Bank, CBT Mock Exams & More: https://analystprep.com/shop/unlimite...

Topic 3 – Financial Reporting and Analysis
Module 1– Intercorporate Investments
0:00 Introduction and Learning Outcome Statements
3:43 LOS: describe the classification, measurement, and disclosure under
International Financial Reporting Standards (IFRS) for 1) investments in financial assets, 2) investments in associates, 3) joint ventures, 4) business combinations, and 5) special purpose and variable interest entities
39:57 LOS: distinguish between IFRS and US GAAP in the classification, measurement, and disclosure of investments in financial assets, investments in associates, joint ventures, business combinations, and special purpose and variable interest entities
44:50 LOS: analyze how different methods used to account for intercorporate investments affect financial statements and ratios