- CFA Exams
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Learning Outcome Statements
| 2016 Level II > Study Session 5. FRA: Inventories and Long-Lived Assets > Reading 16. Long-lived Assets: Implications for Financial Statements and Ratios |
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| 1. Capitalizing versus expensing |
| 2. Depreciation |
| 3. Impairment and revaluation of long-lived assets |
| 4. Financial statement disclosures: analysis and disclosure |
| 5. Leasing |