Topics in Long-Term Liabilities and Equity – 2025 CFA® Level I Exam – FSA – Learning Module 8

2025 CFA® Level I — FSA | Topics in Long-Term Liabilities & Equity (Learning Module 8)
Master CFA® Level I FSA Learning Module 8 with AnalystPrep. Jim explains lease accounting (lessee vs. lessor; finance vs. operating), IFRS vs. US GAAP presentation, pensions (defined contribution vs. defined benefit), stock-based compensation (grants, RSUs, options), and key disclosures—using clear examples and exam-style tables you can replicate on test day.

What you’ll learn in this video:
• Lease classification & five tests
• Right-of-use asset, lease liability, effective interest method
• IFRS vs. US GAAP treatment across B/S, I/S, and C/F
• DC vs. DB plans, DBO intuition, OCI items (US GAAP)
• Stock grants vs. options, vesting, dilution & EPS effects
• Required disclosures for leases, pensions, and SBC

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Topic 5 – Financial Statements Analysis
Learning Module 8 – Topics in Long-Term Liabilities and Equity
LOS : Explain the financial reporting of leases from the perspectives of lessors and lessees.
LOS : Explain the financial reporting of defined contribution, defined benefit, and stock-based compensation plans.
LOS : Describe the financial statement presentation of and disclosures relating to long-term liabilities and share-based compensation.

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