CFA Level 1

AAA

Assets - Introduction

LOS 29.a: Discuss the roles of financial reporting and financial statement analysis

Chapter 8 focuses on the asset side of the balance sheet. We will discuss current and long term assets, including inventory analysis. We have provided many examples throughout the section that will aid your learning experience. Note how changes in these accounts affect the ratios - pay careful attention as to what constitutes a credit vs. debit.

In Chapter 9 we will discuss the liability side of the balance sheet. Choosing the Appropriate Accounting Method For Investment Securities
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