注册金融分析师(CFA)二级基础班讲义-Financial statement anal

注册金融分析师(CFA)二级基础班讲义-Financial statement analysis

Reading 21 Analysis of Intercorporate Investments
Reading 22 Mergers, Acquisitions, and Other Intercorporate
Investments
Reading 23 Variable Interest Entities, Intercompany Debt,
Consolidated Cash Flow, and Other Issues
Reading 24 Pension and Other Postretirement Benefits

Reading 27 Accounting Shenanigans on the Cash Flow
Statement
Reading 28 Financial Reporting Quality: Red Flags and
Accounting Warning Signs
Reading 29 The Lessons We Learn
Reading 30 Analysis of Financial Statements: A Synthesis

Financial Statements Analysis
Reading 21: Analysis of Inter-corporate
Investments

This classification below only apply to debt or equity investment with
no significant influence (Ownership level < 20%)
Debt securities held-to-maturity:
are securities of which a company has the positive intent and
ability to hold to maturity.
This classification applies only to debt securities; it does not
apply to equity investments.
Debt and equity securities available-for-sale
may be sold to address the liquidity and other needs of a
company.
Debt and equity trading securities
are securities acquired for the purpose of selling them in the
near term

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