Analysis of Long-Term Assets (2024/2025 CFA® Level I Exam – FSA – Learning Module 7)

Ace CFA Level I FSA Learning Module 7 with a focused walkthrough of long-term assets. We compare purchased, internally developed, and acquired intangibles, cover goodwill, patents, copyrights, software costs, amortization vs indefinite-life treatment, and impairment and derecognition under IFRS and US GAAP. Then we review disclosures and key ratios such as ROA, asset turnover, profit margin, debt to equity, fixed-asset turnover, and average age/remaining life.
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Topic 5 – Financial Statements Analysis
Learning Module 7 – Analysis of Long-Term Assets
LOS : Compare the financial reporting of the following types of intangible assets: purchased, internally developed, and acquired in a business combination.
LOS : Explain and evaluate how impairment and derecognition of property, plant, and equipment and intangible assets affect the financial statements and ratios.
LOS : Analyze and interpret financial statement disclosures regarding property, plant, and equipment and intangible asset.

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