LevelUp CFA

Intercorporate Investments

📊 Financial Statement Analysis - Reading 1

Overall Progress

0 / 7 LOS

describe the classification, measurement, and disclosure of investments in financial assets, investments in associates, and joint ventures.

distinguish between IFRS and US GAAP in the classification and measurement of intercorporate investments.

analyze how the classification of intercorporate investments affects a company’s financial statements and ratios.

describe business combinations and their accounting treatment.

describe the accounting for goodwill, non-controlling interests, and the different forms of acquisition.

distinguish between IFRS and US GAAP in the accounting for business combinations.

analyze the effects of a business combination on the acquirer’s financial statements and ratios.