Accounting for financial instruments (for the CFA Level 1 exam) discusses the financial statements consequences of measuring financial assets at:
- amortised cost,
- fair value through OCI (Other Comprehensive Income), and
- fair value through P&L (Profit and Loss)
This video explores topics covered in Lesson 4, Learning Module 3 of the Financial Statements Analysis section of the 2024 and 2025 CFA Level 1 Curriculum.
Негізгі бет Accounting for financial instruments (for the CFA Level 1 exam)
Пікірлер: 4