Cfa level 1 financial reporting and analysis pdf free download

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This summarize is just wonderful! Introduction to Financial Statement Analysis. Discusses the scope and framework of financial statement analysis, introduces the major financial statements as a starting point. Financial Reporting Standards. Understanding Income Statements. Understanding Balance Sheets. Walks through each component of the balance sheet in detail: assets current and long term , liabilities current and long term and equity.

Understanding Cash Flow Statements. Explains the connection of cash flow to income and balance sheet, while introducing a myriad of ratios for analysis which serves as an exam question favorite. Financial Analysis Techniques. This is a broader, more theoretical chapter which gives an overview of the tools an analyst could use in analyzing a company.

Long-lived Assets. Income Taxes. This is a section you need to master, as many exam questions tests your knowledge of the difference between taxable and accounting profit, and what contributes to a deferred tax liability or asset DTL or DTA.

Non-current Long-term Liabilities. Looks at the accounting, presentation and disclosure of long-term debt and introduces leverage and coverage ratios in evaluating solvency of a company. Discusses conservative and aggressive accounting practices and some tips on how to detect them.

This chapter covers a few working examples of typical analyst adjustments to financial reports in investment analysis, tying together the knowledge learned from this topic area into everyday applications. This is issued when the financial statements presented are free of material misstatements and are in accordance with GAAP. This is issued when one or two situations encountered did not comply with GAAP.

However, the rest of the financial statements are fairly presented. An adverse audit opinion is the opposite of an unqualified opinion.

This means that the financial statements of the company audited are materially misstated and generally do not comply with GAAP. A disclaimer opinion is issued when the auditor could not form, and consequently refuses to present, an opinion on the financial statements. Provide financial information about reporting entity that is useful in making decision about providing resources to the entity.

Generally categorized as operating. A portion can be categorized as financing or investing if attributable to these areas. Both direct and indirect formats are allowed, but direct is preferred. A reconciliation of net income to cash flow from operating activities must be provided for any method. Created when income tax payable exceeds income tax expense due to temporary difference.

This means that taxable income is higher than accounting profit. Created when income tax payable is less than income tax expense due to temporary difference. This means that taxable income is lower than accounting profit. IFRS does not allow operating lease classification. For finance lease : at inception, the PV of future lease payments is recognized as an asset and related debt as a liability.

Asset is depreciated on a straight line basis. Lease payable is amortized. Asset and liability portion differ over the lifetime of the lease. Similar treatment as IFRS for finance lease. For operating lease like a rental agreement : at inception, the PV of future lease payments is recognized as an asset and the related debt as a liability.

Both asset and lease payable are amortized the same way. Hence, asset and liability portion will always equal each other. Finance lease: similar treatment as IFRS. Operating lease: interest and amortization expense is reported as one single lease payment not separated out , treated as an operating expense. James sir explains the concept so well that rather than memorising it, you tend to intuitively understand and absorb them.

Thank you! Grateful I saw this at the right time for my CFA prep. Very well explained and gives a great insight about topics in a very short time.

Glad to have found Professor Forjan's lectures. Great support throughout the course by the team, did not feel neglected. QBank is huge, videos are great. Would recommend to a friend. Professor Forjan is brilliant. He gives such good explanations and analogies. And more than anything makes learning fun. A big thank you to Analystprep and Professor Forjan. Watching these cleared up many of the unclarities I had in my head. Highly recommended. Trustpilot rating score: 4. Sep 12, Classification of Accounts Business activities can be reflected in any one of the five broad categories

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Hi, are the PDF versions of the cheat sheets already available? Cheers Reply. Thank you! Hello Sophie, Thank you for the summaries. Ooh yes, thanks for spotting that Ank! This summarize is just wonderful! Introduction to Financial Statement Analysis.

Discusses the scope and framework of financial statement analysis, introduces the major financial statements as a starting point. Financial Reporting Standards. Understanding Income Statements. Understanding Balance Sheets. Walks through each component of the balance sheet in detail: assets current and long term , liabilities current and long term and equity. Understanding Cash Flow Statements.

Explains the connection of cash flow to income and balance sheet, while introducing a myriad of ratios for analysis which serves as an exam question favorite. Financial Analysis Techniques. This is a broader, more theoretical chapter which gives an overview of the tools an analyst could use in analyzing a company.

Long-lived Assets. Income Taxes. This is a section you need to master, as many exam questions tests your knowledge of the difference between taxable and accounting profit, and what contributes to a deferred tax liability or asset DTL or DTA. Non-current Long-term Liabilities. Looks at the accounting, presentation and disclosure of long-term debt and introduces leverage and coverage ratios in evaluating solvency of a company.

Discusses conservative and aggressive accounting practices and some tips on how to detect them. This chapter covers a few working examples of typical analyst adjustments to financial reports in investment analysis, tying together the knowledge learned from this topic area into everyday applications.

This is issued when the financial statements presented are free of material misstatements and are in accordance with GAAP. This is issued when one or two situations encountered did not comply with GAAP. However, the rest of the financial statements are fairly presented. An adverse audit opinion is the opposite of an unqualified opinion. This means that the financial statements of the company audited are materially misstated and generally do not comply with GAAP. A disclaimer opinion is issued when the auditor could not form, and consequently refuses to present, an opinion on the financial statements.

Provide financial information about reporting entity that is useful in making decision about providing resources to the entity. Generally categorized as operating. A portion can be categorized as financing or investing if attributable to these areas.

Both direct and indirect formats are allowed, but direct is preferred. A reconciliation of net income to cash flow from operating activities must be provided for any method. Created when income tax payable exceeds income tax expense due to temporary difference.

This means that taxable income is higher than accounting profit. Created when income tax payable is less than income tax expense due to temporary difference. This means that taxable income is lower than accounting profit. IFRS does not allow operating lease classification. For finance lease : at inception, the PV of future lease payments is recognized as an asset and related debt as a liability.

Asset is depreciated on a straight line basis. Lease payable is amortized. Asset and liability portion differ over the lifetime of the lease. Similar treatment as IFRS for finance lease. Grateful I saw this at the right time for my CFA prep. Very well explained and gives a great insight about topics in a very short time. Glad to have found Professor Forjan's lectures.

Great support throughout the course by the team, did not feel neglected. QBank is huge, videos are great. Would recommend to a friend. Professor Forjan is brilliant. He gives such good explanations and analogies. And more than anything makes learning fun. A big thank you to Analystprep and Professor Forjan. Watching these cleared up many of the unclarities I had in my head. Highly recommended. Trustpilot rating score: 4.

Sep 12, Classification of Accounts Business activities can be reflected in any one of the five broad categories Oct 08, Conditions to Low-quality Financial Re Sep 12, Recording Business Transactions An accounting system allows a company to translate its business activities into usable