考证小伙伴cfa备考大礼包2018cfa二级2018cfa二级notes配套cfa 2018 - level 2 schweser notes book 2.pdf

考试之家 .mykszj. 专业提供CFA FRM各级必威体育精装版全程课程 考试之家 .mykszj. 专业提供CFA FRM各级必威体育精装版全程课程 考试之家 .mykszj. 专业提供CFA FRM各级必威体育精装版全程课程 Table of Contents 1. Getting Started Flyer 2. Table of Contents 3. Page List 4. Book 2: Financial Reporting and Analysis and Corporate Finance 5. Readings and Learning Out e Statements 6. Intercorporate Investments 1. LOS 16.a: Describe the classification, measurement, and disclosure under International Financial Reporting Standards (IFRS) for 1) investments in financial assets, 2) investments in associates, 3) joint ventures, 4) business binations, and 5) special purpose and variable interest entities. 2. LOS 16.b: Distinguish between IFRS and US GAAP in the classification, measurement, and disclosure of investments in financial assets, investments in associates, joint ventures, business binations, and special purpose and variable interest entities. 3. LOS 16.c: Analyze how different methods used to account for intercorporate investments affect financial statements and ratios. 4. Key Concepts 1. LOS 16.a 2. LOS 16.b 3. LOS 16.c 5. Concept Checkers 1. Answers – Concept Checkers 6. Challenge Problems 1. Answers – Challenge Problems 7. Employee pensation: Post-Employment and Share-Based 1. LOS 17.a: Describe the types of post-employment benefit plans and implications for financial reports. 2. LOS 17.b: Explain and calculate measures of a defined benefit pension obligation (i.e., present value of