2025 CFA Level I Exam: Learning Outcome Statements

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2023 Level I > Topic 3. Financial Statement Analysis
3. The International Financial Reporting Standards Framework
4. General Requirements for Financial Statements
7. Comprehensive Income
1. Components and Format of the Balance Sheet
2. Measurement Bases of Assets and Liabilities
4. Equity
4. Ratios Used in Equity Analysis, Credit Analysis, and Segment Analysis
8. Investment Property
5. Recognition and Measurement of Current and Deferred Tax
7. Comparison of IFRS and U.S. GAAP
1. Accounting for Bond Issuance, Bond Amortization, Interest Expense, and Interest Payments
2. Accounting for Bonds at Fair Value
3. Derecognition of Debt
4. Debt Covenants
5. Presentation and Disclosure of Long-Term Debt
11. Leverage and Coverage Ratios
1. Evaluating Past Financial Performance
2. Projecting Future Financial Performance
3. Assessing Credit Risk
4. Screening for Potential Equity Investments