- CFA Exams
- 2022 Level I
- Study Session 7. Financial Reporting and Analysis (3)
- Reading 23. Income Taxes
- Subject 6. Presentation and Disclosure
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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 Statementsi. 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, Reading 23
User Contributed Comments 12
|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|
|ldfrench||HELL YEAH, GILL15! STICK IT TO THE MAN!|
|farhan92||even the guys at Analyst Notes have had enough of the tax section|
|jfermin315||farhan92 is right think they had enough of financial reporting and analysis in general this is the second time|
|seansye18||Obviously, this was the hardest subject in all of Readying 27.|