2025 CFA Level I Exam: Topic 4. Financial Statement Analysis - Learning Module 3. Analyzing Balance Sheets

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	1. Intangible Assets explain the financial reporting and disclosures related to intangible assets
	2. Goodwill explain the financial reporting and disclosures related to goodwill
	3. Financial Instruments explain the financial reporting and disclosures related to financial instruments
	4. Non-Current Liabilities explain the financial reporting and disclosures related to non-current liabilities
	5. Ratios and Common-Size Analysis calculate and interpret common-size balance sheets and related financial ratios

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