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CFA Level 1 FRA - Reading 22

CFA Level 1 FRA - Reading 22 Mindmap

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Trà My Nguyễn
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128 views1 page

CFA Level 1 FRA - Reading 22

CFA Level 1 FRA - Reading 22 Mindmap

Uploaded by

Trà My Nguyễn
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Assets resources controlled by the company

Components Liabilities obligations of a company

Equity the owners’ residual interest


Components
and formats classified balance sheet current and non-current
Formats
liquidity-based format often used by banks

Cash and cash equivalents (reported at


either amortized cost or fair value)

Marketable securities

Accounts receivable (reported at net


Current assets realizable value)

Inventories (reported at the lower of cost or


net realizable value)

Other current assets (e.g., prepaid expenses)

Accounts payable

Short-term financial liabilities and current


portion of long-term liabilities
Current liabilities
Accrued liabilities (e.g., wages payable,
income taxes payable)

Unearned revenue

Property, plant, and equipment (PPE)

Investment property

Intangible assets

Goodwill

measured at amortized cost

IFRS measured at FVOCI


22.
measured at FVPL
Understanding
Non
current
Classifying assets Classification
Balance Sheet
held to maturity
(measured at amortized cost)

trading (measured at FVPL)


USGAAP
Financial
assets available for sale
(measured at FVOCI)

Interest income / Dividend income

Accounting Realized gains or losses

Unrealized gains or losses

Deferred tax assets

Long-term financial liabilities (loans and


notes or bonds payable)
Non current liabilities
Deferred tax liabilities

Number of authorized shares

Contributed capital Number of issued shares

Number of outstanding shares

Preferred shares

Equity Minority (noncontrolling) interest

Retained earnings

Treasury shares

Accumulated other comprehensive income

Common-size balance sheet

Analysis Liquidity and solvency ratios

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