2025 CFA Level I Exam: Topic 4. Financial Statement Analysis - Learning Module 7. Analysis of Long-Term Assets

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	1. Acquisition of Intangible Assets compare the financial reporting of the following types of intangible assets: purchased, internally developed, and acquired in a business combination
	2. Impairment of Assets explain and evaluate how impairment and derecognition of property, plant, and equipment and intangible assets affect the financial statements and ratios
	3. Derecognition of Assets explain and evaluate how impairment and derecognition of property, plant, and equipment and intangible assets affect the financial statements and ratios
	4. Presentation and Disclosure analyze and interpret financial statement disclosures regarding property, plant, and equipment and intangible assets
	5. Using Disclosures in Analysis analyze and interpret financial statement disclosures regarding property, plant, and equipment and intangible assets
	6. Depreciation Methods analyze and interpret financial statement disclosures regarding property, plant, and equipment and intangible assets

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