CFA L1 2025 Formulas (FSA)

(FSA) Account equation (BS)

(FSA) Income Statement Equation

(FSA) Financial statement analysis framework

(FSA) Revenue recognition principles (requiremetns and the five-step revenue recognition model)

(FSA) Expense recogntion principles

(FSA) Basic EPS

(FSA) Diluted EPS (*if-coverted method, if-coverted method with convertible debt, treasury stock method)

(FSA) comprehensive income

(FSA) financial asset measurement

(FSA) IFRS vs US GAAP (interest/dividends received/paid)

(FSA) direct vs indirect method

(FSA) free cas flow to firm (FCFF)

(FSA) free cash flow to equity

(FSA) activity ratios

(FSA) liquidity ratios

(FSA) solvency ratios

(FSA) coverage ratios

(FSA) profitability ratios

(FSA) Du Pont Analysis

(FSA) dividend related ratios

(FSA) weighted average cost per unit

(FSA) COGS (LIFO/FIFO)

(FSA) LIFO TO FIFO CONVERSION

(FSA) LIFO VS FIFO

(FSA) Inventory measure

NRV = expected sales price - estimated selling costs - completion costs

(FSA) Depreciation methods

(FSA) revaluation of long-lived assets

(FSA) capitalizing vs expensing

(FSA) income tax expense

(FSA) income tax expense

(FSA) effective tax rate

(FSA) Deferred tax asset (DTA)

(FSA) Deferred tax liability (DTL)

(FSA) permanent differences

(FSA) temporary differences

(FSA) interest expense

(FSA) effective interest metod

(FSA) leasing vs purchasing

(FSA) finance lease vs operating lease

(FSA) pension plans