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Summary CFA Level 1 2023 - Financial Statement Analysis Cheatsheet $7.99   Add to cart
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Summary CFA Level 1 2023 - Financial Statement Analysis Cheatsheet
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  • Course
  • CFA
  • Institution
  • CFA (CFA)

Clear confusing concepts on - terminologies, eg. Carrying Amount vs Acquisition cost - when to capitalise vs expense, eg. R&D costs, Costs of intangibles - how to recognise assets like bond and leases on Balance Sheet, Income Statement and Cash Flow Statement - how to measure book value/ carry...

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Document information

  • February 16, 2023
  • 5
  • 2022/2023
  • Summary

Subjects

  • cfa level 1
  • cfa
  • financial statement analysis
  • financial reporting and analysis

Written for

  • CFA
All documents for this subject (260)

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Bankerinhongkong

Content preview

corrupts
1) carrying Amount =
Net Book Value → Value now on Balance sheet



Acquisition cost =
Historical cost → cost at
punhase
+
make
asset unable




a) Amounting policy change →
Retrospective
Amounting estimate change →
Prospect ne




)
s write -

down
of
asset → X
change of
4) Reversal lifts only)
d) Infantry write down to -
Nkv
Reversal limited to
original write down ( Reversal Iv was )
-




b) PPE Revaluation
Reversal
original
-




can > write -
down




c) PPE
Impairment
Reversal limited to losses
previously recognised impairment
-




5) Chef Disclosure
of
PPE under Ifrs &
GAAP

, Capitalize is
Expense
1) Internally developed intangible)
R&D costs (


capitalized Expensed.
( IFRS)
costs Research costs
Development
(
GAAP)

Only software development costs
R&D costs




2) Costs
of Intangibles
capitalized Exposed
↳
Internally developed ccfo)
copy
b)
Individually acquired
a) Acquired in business combination loft)


3)
Borrowing of
costs PPE
constructing
capitalized until PPE
ready for use & earned
is minus income on
-




investing loan
proceeds

4) PPE


capitalised Expensed
if PPE use > 1
year if PPE won't have use
future
in

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