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Financial Reporting Part 2

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Course Syllabus

01

CFA Level 2: Financial Reporting Part 2 – Introduction

02

Intercorporate Investments Accounting - Ownership Categories

03

Minority Passive Investments – Accounting Classes

04

Minority Active Investments and the Equity Method for Financial Reporting

05

Joint Venture Investments

06

Controlling Interest Investments: Accounting for Business Combinations

07

Purchase Method of Accounting for Controlling Interest Investments or Acquisitions

08

Pooling of Interests Method to Account for Controlling Interest Investments

09

Purchase Method vs. Pooling of Interest Method

10

Acquisition Method to Account for Controlling Interest Investments

11

GAAP Purchase Method, IFRS Purchase Method, and GAAP Acquisition Method Accounting

12

Variable Interest Entities (VIEs) and Special Purpose Entities (SPEs)

13

Defined Benefits Plans vs. Defined Contribution Plans

14

Measuring the Defined Benefit Obligation

15

Pension Expense (both GAAP & IFRS) for the Income Statement

16

Defined Benefit Plans & the Company Balance Sheet

17

The Role of Actuarial Assumptions in DB Plan Accounting

18

Economic Pension Expense

19

Pensions and the Statement of Cash Flows

20

Accounting for Stock (or Share) Based Compensation

21

Financial Statement Consolidation of Multinational Operations

22

Consolidation: Presentation Currency vs. Functional Currency vs. Local Currency

23

Foreign Currency Translation

24

Temporal Method for Translation of Foreign Statements

25

Current Rate Method for Translation of Foreign Statements

26

Consolidating Financial Statements: Determining the Functional Currency

27

Translation Methods and Financial Statement Effects

28

Accounting for Subsidiaries in Hyperinflationary Economies

29

CFA Level 2: Financial Reporting 2 - Recommendations

30

MBS Weighted Average Life

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Financial Analysis

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