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Financial Reporting Part 2

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Course Syllabus

01

CFA Level 2: Financial Reporting Part 2 – Introduction

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02

Intercorporate Investments Accounting - Ownership Categories

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03

Minority Passive Investments – Accounting Classes

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04

Minority Active Investments and the Equity Method for Financial Reporting

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05

Joint Venture Investments

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06

Controlling Interest Investments: Accounting for Business Combinations

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07

Purchase Method of Accounting for Controlling Interest Investments or Acquisitions

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08

Pooling of Interests Method to Account for Controlling Interest Investments

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09

Purchase Method vs. Pooling of Interest Method

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10

Acquisition Method to Account for Controlling Interest Investments

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11

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

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12

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

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13

Defined Benefits Plans vs. Defined Contribution Plans

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14

Measuring the Defined Benefit Obligation

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15

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

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16

Defined Benefit Plans & the Company Balance Sheet

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17

The Role of Actuarial Assumptions in DB Plan Accounting

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18

Economic Pension Expense

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19

Pensions and the Statement of Cash Flows

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20

Accounting for Stock (or Share) Based Compensation

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21

Financial Statement Consolidation of Multinational Operations

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22

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

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23

Foreign Currency Translation

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24

Temporal Method for Translation of Foreign Statements

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25

Current Rate Method for Translation of Foreign Statements

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26

Consolidating Financial Statements: Determining the Functional Currency

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27

Translation Methods and Financial Statement Effects

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28

Accounting for Subsidiaries in Hyperinflationary Economies

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29

CFA Level 2: Financial Reporting 2 - Recommendations

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30

MBS Weighted Average Life

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What's Included:

eBook in PDF format
All code files used in the book
All data files used in the book
All related book resources

Topics Covered

Financial Analysis