- CFA Exams
- 2024 Level I
- Topic 5. Financial Statement Analysis
- Learning Module 7. Analysis of Long-Term Assets
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Learning Outcome Statements PDF Download
| 1. Acquisition of Intangible Assets compare the financial reporting of the following types of intangible assets: purchased, internally developed, and acquired in a business combination | |
| 2. Impairment of Assets explain and evaluate how impairment and derecognition of property, plant, and equipment and intangible assets affect the financial statements and ratios | |
| 3. Derecognition of Assets explain and evaluate how impairment and derecognition of property, plant, and equipment and intangible assets affect the financial statements and ratios | |
| 4. Presentation and Disclosure analyze and interpret financial statement disclosures regarding property, plant, and equipment and intangible assets | |
| 5. Using Disclosures in Analysis analyze and interpret financial statement disclosures regarding property, plant, and equipment and intangible assets | |
| 6. Depreciation Methods analyze and interpret financial statement disclosures regarding property, plant, and equipment and intangible assets |
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