The most comprehensive educational resources for finance

Accounting for Leases

This video by Arif Irfanullah discusses the financial reporting aspects of leases which are a long-term liability, as a part of the CFA Level 1 syllabus. This video discusses: Leases Advantages of Operating Leases Finance Lease vs. Operating Lease Reporting by Lessee Financial Statement Impact of Lease Accounting for Lessee Ratio Impact of Lease Accounting

Financial Reporting for Bonds

This video by Arif Irfanullah discusses the financial reporting aspects of bonds which are a long-term liability, as a part of the CFA Level 1 syllabus. This video discusses: Long-term Liability Bonds and Bond Terminology Market Rate Vs. Coupon Rate Bond Issued at Par/Discount/Premium Zero-coupon Bonds Issuance Costs Amortization Methods Derecognition of Debt Debt Covenants

CFA Level 1: Long Lived Assets – Part 2

This video by Arif Irfanullah discusses the key aspects of long-lived assets, as a part of the CFA Level 1 syllabus. This video discusses: Depreciation Methods Amortization of Intangible Assets Revaluation Model Impairment Derecognition Presentation and Disclosure

CFA Level 1: Long Lived Assets – Part 1

This video by Arif Irfanullah discusses the key aspects of long-lived assets, as a part of the CFA Level 1 syllabus. This video discusses: Capitalize vs Expense Capitalization of Interest Expense Intangible Assets Accounting for Intangible Assets

CFA: Financial Analysis Techniques – Video

This video by Arif Irfanullah discusses the important ratios used in financial analysis, as a part of the CFA Level 1 syllabus. This video discusses: Categories of Financial Ratios Activity Ratios Liquidity Ratios Solvency Ratios Profitability Ratios DuPont Analysis Valuation Ratios

Understanding the Cash Flow Statement: Part 1 – Video

This video by Arif Irfanullah is the first part in the tutorial on Understanding the Cash Flow Statement, as a part of the CFA Level 1 syllabus. This video discusses: Cash Flow Statement Classification of Cash Flows (US GAAP) Differences between IFRS and US GAAP Noncash Activities CFO – Direct Format Direct Cash Flow Format

Understanding the Income Statement: Part 2 – Video

This video by Arif Irfanullah provides a overview of the Income Statement, in particular expense recognition as a part of the CFA Level 1 syllabus. This video discusses: Expense Recognition Doubtful Accounts Inventory Warranties Depreciation Amortization Discontinued Operation Extraordinary Items Unusual or Infrequent Items Operating and non-operating components

Understanding the Income Statement: Part 1 – Video

This video by Arif Irfanullah provides a overview of the Income Statement as a part of the CFA Level 1 syllabus. This video discusses: Overview of Income Statement Components of Income Statement Presentation of Income Statement Revenue Recognition Long term contracts Installment sales Barter transactions Gross vs net reporting

Financial Reporting Standards – Video

This video by Arif Irfanullah provides a very clear understanding of the Financial Reporting Standards as a part of the CFA Level 1 syllabus. This first video talks about: Objective of Financial Statements Importance of Reporting Standards Standard Setting Bodies IASB – Stated Goals International Organization of Securities COmmissions (IOSCO) Barriers to Developing One Standard

Financial Reporting Mechanics – Video

This video by Arif Irfanullah provides a very clear understanding of the Financial Reporting Mechanics as a part of the CFA Level 1 syllabus. This first video talks about: Business Activities Accounting Elements Link Between Balance Sheet and Income Statement Accounting Equations Recording Business Transactions Accrual Accounting Flow of Accounting Information Using Accounting Results in