Скачать или смотреть Deferred Tax Assets vs. Liabilities — UWorld CFA® Deep Dive

Tackle one of the most conceptually challenging topics in Financial Reporting & Analysis (FRA): Deferred Tax Assets (DTAs) vs. Deferred Tax Liabilities (DTLs).

UWorld instructor Andrew Kerai, CFA, will help you remember …
00:00 - Intro to DTA and DTL
01:29 - Exam Weighting and Error Rates
02:42 - Temporary vs Permanent Differences
05:34 - Defining DTA vs DTL
08:15 - Understanding Valuation Allowances
09:45 - Bank Loan Loss Provisions
13:33 - Depreciation and Liability Creation
16:23 - Financial Analysis and Leverage
19:54 - DTA/DTL Practice Question Review
24:24 - Key Takeaways and Summary

Maximize your points on the CFA® Exam by mastering the income tax reconciliation process: https://finance.uworld.com/