Topics in Long-Term Liabilities and Equity (2024/2025 CFA® Level I Exam – FSA – Learning Module 8)

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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.