Cfa level 1
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CFA Level 1 1
Latest notes & summaries Cfa level 1
An in-depth summary of the measurement bases of different balance sheet items with a focus on differences between IFRS and US GAAP. 
Items include: 
- Cash and cash equivalent 
- Marketable securities 
- Inventories 
- Accounts receivable 
- Other current assets 
- Property, plant & equipment 
- Assets held for sale 
- Investment property 
- Deferred tax assets and liabilities 
- Intangible assets 
- Accounts payable 
- Notes payable 
- Accrued liabilities 
- Unearned revenue 
- Long-term financ...
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- Summary
- • 7 pages's •
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CFA Level 1•CFA Level 1
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SchweserNotes 2022 • • ISBN 9781078817080
Preview 2 out of 7 pages
An in-depth summary of the measurement bases of different balance sheet items with a focus on differences between IFRS and US GAAP. 
Items include: 
- Cash and cash equivalent 
- Marketable securities 
- Inventories 
- Accounts receivable 
- Other current assets 
- Property, plant & equipment 
- Assets held for sale 
- Investment property 
- Deferred tax assets and liabilities 
- Intangible assets 
- Accounts payable 
- Notes payable 
- Accrued liabilities 
- Unearned revenue 
- Long-term financ...