- CFA Exams
- 2025 Level I
- Topic 4. Financial Statement Analysis
- Learning Module 8. Topics in Long-Term Liabilities and Equity
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Learning Outcome Statements PDF Download
| 1. Advantages of Leasing explain the financial reporting of leases from the perspectives of lessors and lessees | |
| 2. Lease Classification explain the financial reporting of leases from the perspectives of lessors and lessees | |
| 3. Accounting and Reporting by the Lessee explain the financial reporting of leases from the perspectives of lessors and lessees | |
| 4. Accounting and Reporting by the Lessor explain the financial reporting of leases from the perspectives of lessors and lessees | |
| 5. Financial Reporting for Post-Employment and Share-Based Compensation Plans explain the financial reporting of defined contribution, defined benefit, and stock-based compensation plans | |
| 6. Presentation and Disclosure describe the financial statement presentation of and disclosures relating to long-term liabilities and share-based compensation |
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