CFA Level 1

AAA

Liabilities - Introduction

This chapter will focus on the liability side of the balance sheet, particularly current and long-term liabilities including capital and operating leases. Pay close attention to the section concerning the classification of leases as capital vs. operating, and how each classification affects other accounts. This concept is tested heavily in the CFA Level 1 exam.

Current Liability Basics
comments powered by Disqus
Related Articles
  1. Top 6 Ways To Recession-Proof Your Job
    Personal Finance

    Top 6 Ways To Recession-Proof Your Job

  2. A Guide To Financial Designations
    Personal Finance

    A Guide To Financial Designations

  3. The Claritas Investment Certificate: ...
    Professionals

    The Claritas Investment Certificate: ...

  4. 10 Steps To A Career In Hedge Funds
    Professionals

    10 Steps To A Career In Hedge Funds

  5. Study Does Not End After The CFA
    Professionals

    Study Does Not End After The CFA

Trading Center