- CFA Exams
- 2024 Level I
- Topic 3. Financial Statement Analysis
- Learning Module 23. Long-lived Assets
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Learning Outcome Statements PDF Download
1. Capitalizing versus Expensing identify and contrast costs that are capitalised and costs that are expensed in the period in which they are incurred; explain and evaluate how capitalising versus expensing costs in the period in which they are incurred affects financial statements and ratios; | |
2. Intangible Assets compare the financial reporting of the following types of intangible assets: purchased, internally developed, acquired in a business combination; describe the different amortisation methods for intangible assets with finite lives and calculate amortisation expense; describe how the choice of amortisation method and assumptions concerning useful life and residual value affect amortisation expense, financial statements, and ratios; | |
3. Depreciation Methods describe the different depreciation methods for property, plant, and equipment and calculate depreciation expense; describe how the choice of depreciation method and assumptions concerning useful life and residual value affect depreciation expense, financial statements, and ratios; | |
4. The Revaluation Model describe the revaluation model; | |
5. Impairment of Assets explain the impairment of property, plant, and equipment and intangible assets; | |
6. Derecognition explain the derecognition of property, plant, and equipment and intangible assets; explain and evaluate how impairment, revaluation, and derecognition of property, plant, and equipment and intangible assets affect financial statements and ratios; | |
7. Presentation and Disclosures describe the financial statement presentation of and disclosures relating to property, plant, and equipment and intangible assets; analyze and interpret financial statement disclosures regarding property, plant, and equipment and intangible assets; | |
8. Investment Property compare the financial reporting of investment property with that of property, plant, and equipment; |
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