2026 CFA Level I Exam: Topic 4. Financial Statement Analysis - Learning Module 8. Topics in Long-Term Liabilities and Equity

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	1. Advantages of Leasing explain the financial reporting of leases from the perspectives of lessors and lessees
	2. Lease Classification explain the financial reporting of leases from the perspectives of lessors and lessees
	3. Accounting and Reporting by the Lessee explain the financial reporting of leases from the perspectives of lessors and lessees
	4. Accounting and Reporting by the Lessor explain the financial reporting of leases from the perspectives of lessors and lessees
	5. Financial Reporting for Post-Employment and Share-Based Compensation Plans explain the financial reporting of defined contribution, defined benefit, and stock-based compensation plans
	6. Presentation and Disclosure describe the financial statement presentation of and disclosures relating to long-term liabilities and share-based compensation

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