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