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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
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