CFA level 1

CFA LEVEL 1

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CFA Level 1 Summary - Balance sheet items measurement bases: IFRS vs US GAAP

Summary

CFA Level 1 Summary - Balance sheet items measurement bases: IFRS vs US GAAP

CFA Level 1
CFA Level 1

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...

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7 pages
Written in 2022/2023
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