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Financial Reporting Part 1
Lessons
CFA Level 2: Financial Reporting Part 1 – Introduction
Financial Reporting: Important Definitions
FIFO and LIFO Methods for Inventory Expensing
Inventory Accounting and Financial Statements
Inflation/Deflation and Inventory Accounting Analysis
LIFO – Tax and Cash Flow Note
LIFO Reserve and Converting LIFO Net Income to FIFO Net Income
LIFO Liquidation
Inventory at Net Realizable Value
Impacts of LIFO and FIFO Inventory Methods on Selected Financial Ratios
Accounting of Long-lived Assets – Expensing vs. Capitalizing
Depreciation Methods for Property, Plant, and Equipment (PPE)
Impact of Depreciation Method
Depreciation – Important Points
Impairment of Long-lived Assets
Impact of Asset Impairment
Revaluation of Property, Plant, & Equipment (PPE)
Leasing versus Purchasing Assets
Traditional Lessee Accounting in US GAAP
Effects of Leases on Selected Financial Reporting Items for Lessees
Lessor Accounting for Leases
Lessors and Sales-Type Capital Leases
Lessors and Direct Financing Capital Leases
Effect of Leases on Financial Statements for Lessors
Future of Lease Accounting
CFA Level 2: Financial Reporting 1 – Recommendations
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