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Subject 6. Presentation and Disclosure PDF Download
The best way to approach this subject is to study the example presented in the reading.

Learning Outcome Statements

i. analyze disclosures relating to deferred tax items and the effective tax rate reconciliation and explain how information included in these disclosures affects a company's financial statements and financial ratios;

CFA® 2022 Level I Curriculum, Volume 3, Module 23

User Contributed Comments 12

User Comment
geok I guess so too. There's no way to summarize this subject ....
stupee I don't think you need to study for this subject at all: how can CFAI test us on this with a multiple choice question? Impossible. This subject (and its reading) is for your reading pleasure only. Understanding the concepts presented before this will be enough for the test.
chris12345 i really think that presentation and disclosure can just be ignored.
thekobe hahahahah chris12345 good advice
gill15 Ignoring. Done
praj24 AMEN!!!!
farhan92 even the guys at Analyst Notes have had enough of the tax section
mdejesus like
jfermin315 farhan92 is right think they had enough of financial reporting and analysis in general this is the second time
MattG @farhan92 lmfao
seansye18 Obviously, this was the hardest subject in all of Readying 27.
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I am using your study notes and I know of at least 5 other friends of mine who used it and passed the exam last Dec. Keep up your great work!


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