CFA L1 Financial Statement Analysis: Analyzing Balance Sheetsp
Call Kai
Learn
Practice Test
Spaced Repetition
Match
Flashcards
Knowt Play1/30
There's no tags or description
Looks like no tags are added yet.
Name | Mastery | Learn | Test | Matching | Spaced | Call with Kai |
|---|
No analytics yet
Send a link to your students to track their progress
31 Terms
What are three properties of intangible assets?
How are intangible assets recognized in IFRS and US GAAP?
Finite vs indefinite intangible assets
How are internally created intangibles work in IFRS and US GAAP?
Are purchased intangibles capitalized or expensed?
How do analysts adjust intangibles if they don’t want to include them in the balance sheet?
When does goodwill happen?
How is goodwill calculated?
What are physical attributes about goodwill that is represented?
How often is goodwill tested for impairment?
How might analysts make adjustments to goodwill?
Definition of financial instruments
Measure of financial assets: fair value (other comprehensive income)
Measure of financial assets: amortized costs
IFRS and US GAAP amortized cost method
IFRS and US GAAP fair value through OCI
IFRS and US GAAP Fair value through p&l
Non-current liabilities: long term financial liabilities
Deferred tax liabilities
Vertical common size analysis
Liquidity ratios
Current ratio
Quick ratio
Cash ratio
Solvency ratios
Long-Term Debt-to-Equity ratio
Debt-to-Equity ratio
Total debt ratio
Financial leverage ratio
