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CFA level 1 exam book (2025) 100 % boost you knowledge| CFA level 1

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Ready to conquer the CFA Level 1 Exam with the must-have guide? Join us as we dive deep into the CFA Level 1 Exam Book 2 (2025 Edition)! Discover insider tips, crucial concepts, and expert strategies that will elevate your study game and help you ace this essential finance exam. Whether you're a first-time candidate or looking to improve your score, this video is packed with valuable information to boost your confidence and knowledge. Don’t miss out—subscribe and hit the bell for more CFA insights that will ensure your success! #CFA #Level1 #FinanceExam #StudyTips

Voorbeeld van de inhoud

,Book 3: Financial Statement Analysis
and Equity Investments

SchweserNotes™ 2024
Level I CFA®

,SCHWESERNOTES™ 2024 LEVEL I CFA® BOOK 3: FINANCIAL STATEMENT ANALYSIS AND EQUITY
INVESTMENTS

©2023 Kaplan, Inc. All rights reserved.

Published in 2023 by Kaplan, Inc.

ISBN: 978-1-0788-3539-8


These materials may not be copied without written permission from the author. The
unauthorized duplication of these notes is a violation of global copyright laws and the CFA
Institute Code of Ethics. Your assistance in pursuing potential violators of this law is greatly
appreciated.



Required CFA Institute Disclaimer: “Kaplan Schweser is a CFA Institute Prep Provider. Only CFA
Institute Prep Providers are permitted to make use of CFA Institute copyrighted materials which
are the building blocks of the exam. We are also required to create/use updated materials every
year and this is validated by CFA Institute. Our products and services substantially cover the
relevant curriculum and exam and this is validated by CFA Institute. In our advertising, any
statement about the numbers of questions in our products and services relates to unique,
original, proprietary questions. CFA Institute Prep Providers are forbidden from including CFA
Institute official mock exam questions or any questions other than the end of reading questions
within their products and services.

CFA Institute does not endorse, promote, review or warrant the accuracy or quality of the product
and services offered by Kaplan Schweser. CFA Institute®, CFA® and “Chartered Financial Analyst®”
are trademarks owned by CFA Institute.”

Certain materials contained within this text are the copyrighted property of CFA Institute. The
following is the copyright disclosure for these materials: “© Copyright CFA Institute”.

Disclaimer: The Schweser study tools should be used in conjunction with the original readings as
set forth by CFA Institute. The information contained in these study tools covers topics contained
in the readings referenced by CFA Institute and is believed to be accurate. However, their accuracy
cannot be guaranteed nor is any warranty conveyed as to your ultimate exam success. The
authors of the referenced readings have not endorsed or sponsored these study tools.

, CONTENTS
Learning Outcome Statements (LOS)

FINANCIAL STATEMENT ANALYSIS

READING 29
Introduction to Financial Statement Analysis
Module 29.1: Financial Statement Roles
Key Concepts
Answer Key for Module Quizzes

READING 30
Analyzing Income Statements
Module 30.1: Revenue Recognition
Module 30.2: Expense Recognition
Module 30.3: Nonrecurring Items
Module 30.4: Earnings Per Share
Module 30.5: Ratios and Common-Size Income Statements
Key Concepts
Answer Key for Module Quizzes

READING 31
Analyzing Balance Sheets
Module 31.1: Intangible Assets and Marketable Securities
Module 31.2: Common-Size Balance Sheets
Key Concepts
Answer Key for Module Quizzes

READING 32
Analyzing Statements of Cash Flows I
Module 32.1: Cash Flow Introduction and Direct Method CFO
Module 32.2: Indirect Method CFO
Module 32.3: Investing and Financing Cash Flows and IFRS/U.S. GAAP
Differences
Key Concepts
Answer Key for Module Quizzes

READING 33
Analyzing Statements of Cash Flows II
Module 33.1: Analyzing Statements of Cash Flows II
Key Concepts
Answer Key for Module Quizzes

Inhoudsopgave

  1. 01 Learning Outcome Statements (LOS) 8
  2. 02 Reading 29 Introduction to Financial Statement Analysis 12
    1. Module 29.1: Financial Statement Roles 12
    2. Key Concepts 20
    3. Answer Key for Module Quizzes 21
  3. 03 Reading 30 Analyzing Income Statements 23
    1. Module 30.1: Revenue Recognition 23
    2. Module 30.2: Expense Recognition 27
    3. Module 30.3: Nonrecurring Items 37
    4. Module 30.4: Earnings Per Share 40
    5. Module 30.5: Ratios and Common-Size Income Statements 47
    6. Key Concepts 49
    7. Answer Key for Module Quizzes 51
  4. 04 Reading 31 Analyzing Balance Sheets 54
    1. Module 31.1: Intangible Assets and Marketable Securities 54
    2. Module 31.2: Common-Size Balance Sheets 61
    3. Key Concepts 64
    4. Answer Key for Module Quizzes 65
  5. 05 Reading 32 Analyzing Statements of Cash Flows I 66
    1. Module 32.1: Cash Flow Introduction and Direct Method CFO 66
    2. Module 32.2: Indirect Method CFO 73
    3. Module 32.3: Investing and Financing Cash Flows and IFRS/U.S. GAAP Differencies 78
    4. Key Concepts 89
    5. Answer Key for Module Quizzes 90
  6. 06 Reading 33 Analyzing Statements of Cash Flows II 93
    1. Module 33.1: Analyzing Statements of Cash Flows II 93
    2. Key Concepts 99
    3. Answer Key for Module Quizzes 100
  7. 07 Reading 34 Analysis of Inventories 101
    1. Introduction 101
    2. Module 34.1: Inventory Measurement 101
    3. Module 34.2: Inflation Impact on FIFO and LIFO 104
    4. Module 34.3: Presentation and Disclosure 109
    5. Key Concepts 115
    6. Answer Key for Module Quizzes 116
  8. 08 Reading 35 Analysis of Long-Term Assets 119
    1. Introduction 119
    2. Module 35.1: Intangible Long-Lived Assets 119
    3. Module 35.2: Impairment and Derecognition 122
    4. Module 35.3: Long-Term Asset Disclosures 127
    5. Key Concepts 130
    6. Answer Key for Module Quizzes 132
  9. 09 Reading 36 Topics in Long-Term Liabilities and Equity 135
    1. Module 36.1: Leases 135
    2. Module 36.2: Deferred Compensation and Disclosures 144
    3. Key Concepts 151
    4. Answer Key for Module Quizzes 154
  10. 10 Reading 37 Analysis of Income Taxes 157
    1. Introduction 157
    2. Module 37.1: Differences Between Accounting Profit and Taxable Income 157
    3. Module 37.2: Deferred Tax Assets and Liabilities 162
    4. Module 37.3: Tax Rates and Disclosures 167
    5. Key Concepts 171
    6. Answer Key for Module Quizzes 173
  11. 11 Reading 38 Financial Reporting Quality 176
    1. Module 38.1: Reporting Quality 176
    2. Module 38.2: Accounting Choices and Estimates 182
    3. Module 38.3: Warning Signs 186
    4. Key Concepts 187
    5. Answer Key for Module Quizzes 189
  12. 12 Reading 39 Financial Analysis Techniques 191
    1. Introduction 191
    2. Module 39.1: Introduction to Financial Ratios 191
    3. Module 39.2: Financial Ratios, Part 1 197
    4. Module 39.3: Financial Ratios, Part 2 202
    5. Module 39.4: DuPont Analysis 210
    6. Module 39.5: Industry-Specific Financial Ratios 213
    7. Key Concepts 216
    8. Answer Key for Module Quizzes 217
  13. 13 Reading 40 Introduction to Financial Statement Modeling 219
    1. Module 40.1: Financial Statement Modeling 219
    2. Key Concepts 226
    3. Answer Key for Module Quiz 227
  14. 14 Topic Quiz: Financial Statement Analysis 229
  15. 15 Reading 41 Market Organization and Structure 230
    1. Module 41.1: Markets, Assets, and Intermediaries 230
    2. Module 41.2: Positions and Leverage 238
    3. Module 41.3: Order Execution and Validity 242
    4. Key Concepts 251
    5. Answer Key for Module Quizzes 254
  16. 16 Reading 42 Security Market Indexes 256
    1. Module 42.1: Index Weighting Methods 256
    2. Module 42.2: Uses and Types of Indexes 263
    3. Key Concepts 269
    4. Answer Key for Module Quizzes 271
  17. 17 Reading 43 Market Efficiency 273
    1. Module 43.1: Market Efficiency 273
    2. Key Concepts 281
    3. Answer Key for Module Quiz 282
  18. 18 Reading 44 Overview of Equity Securities 284
    1. Module 44.1: Types of Equity Investments 284
    2. Module 44.2: Foreign Equities and Equity Risk 287
    3. Key Concepts 292
    4. Answer Key for Module Quizzes 294
  19. 19 Reading 45 Company Analysis: Past and Present 296
    1. Module 45.1: Company Research Reports 296
    2. Module 45.2: Revenue, Profitability, and Capital 298
    3. Key Concepts 302
    4. Answer Key for Module Quizzes 303
  20. 20 Reading 46 Industry and Competitive Analysis 304
    1. Module 46.1: Industry Analysis 304
    2. Module 46.2: Industry Structure and Competitive Positioning 310
    3. Key Concepts 316
    4. Answer Key for Module Quizzes 317
  21. 21 Reading 47 Company Analysis: Forecasting 319
    1. Module 47.1: Forecasting in Company Analysis 319
    2. Key Concepts 326
    3. Answer Key for Module Quizzes 327
  22. 22 Reading 48 Equity Valuation: Concepts and Basic Tools 329
    1. Module 48.1: Dividends, Splits, and Repurchases 329
    2. Module 48.2: Dividend Discount Models 332
    3. Module 48.3: Relative Valuation Measures 341
    4. Key Concepts 350
    5. Answer Key for Module Quizzes 354
  23. 23 Topic Quiz: Equity Investments 357
  24. 24 Formulas 358
  25. 25 Index 364

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