- 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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