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Tài liệu hướng dẫn ôn thi CFA Level 1 phần Financial Reporting and Analysis: An Introduction | BOOK 3 - FINANCIAL REPORTING and Analysis Readings and Learning Outcome Statements.3 Study Session 7 - Financial Reporting and Analysis An Introduction.11 Study Session 8 - Financial Reporting and Analysis The Income Statement Balance Sheet and Cash Flow Statement.47 Study Session 9 - Financial Reporting and Analysis Inventories Long-Term Assets Deferred Taxes and On- and Off-Balance-Sheet Debt. 173 Study Session 10 Financial Reporting and Analysis Applications and International Standards Convergence.288 Self-Test - Financial Reporting and Analysis.329 Formulas.337 Index.342 LEVEL 1 BOOK 3 FINANCIAL REPORTING AND ANALYSIS 2009 Kaplan Inc. All rights reserved. Published in 2009 by Kaplan Schweser Printed in the United States of America. ISBN 1-4277-9494-4 PPN 4550-0107 If this book does not have the hologram with the Kaplan Schweser logo on the back cover it was distributed without permission of Kaplan Schweser a Division of Kaplan Inc. and is in direct violation of global copyright laws. Your assistance in pursuing potential violators of this law is greatly appreciated. Required CFA Institute disclaimer CFA and Chartered Financial Analyst are trademarks owned by CFA Institute. CFA Institute formerly the Association for Investment Management and Research does not endorse promote review or warrant the accuracy of the products or services offered by Kaplan Schweser. Certain materials contained within this text are the copyrighted property of CFA Institute. The following is the copyright disclosure for these materials Copyright 2010 CFA Institute. Reproduced and republished from 2010 Learning Outcome Statements Level 1 2 and 3 questions from CFA Program Materials CFA Institute Standards of Professional Conduct and CFA Institute s Global Investment Performance Standards with permission from CFA Institute. All Rights Reserved. These materials may not be copied without written permission from the author. The unauthorized duplication of these notes is a violation of global