Samenvatting
CFA Level 1 Summary - Balance sheet items measurement bases: IFRS vs US GAAP
An in-depth summary of the measurement bases of different balance sheet items with a focus on differences between IFRS and US GAAP.

Items include:

- Cash and cash equivalent

- Marketable securities

- Inventories

- Accounts receivable

- Other current assets

- Property, plant & equipment

- Assets held for sale

- Investment property

- Deferred tax assets and liabilities

- Intangible assets

- Accounts payable

- Notes payable

- Accrued liabilities

- Unearned revenue

- Long-term financ...