Tutorial lessons
04 Financial Statement Analysis
Learn CFA Level 2 Financial Statement Analysis with tutorials on intercorporate investments, employee compensation, multinational operations, and reporting quality.
Lessons
Tutorial lessons
FSA 1 – Intercorporate Investments
Study intercorporate investments for CFA Level 2, covering financial assets, the equity method, consolidation, goodwill, and IFRS versus US GAAP differences.
FSA 2 – Employee Compensation_ Post-Employment and Share-Based
Study employee compensation for CFA Level 2, covering post-employment benefits, pension accounting, share-based payments, stock options, and financial analysis.
FSA 3 – Multinational Operations
Study multinational operations for CFA Level 2, covering foreign currency translation, functional currency, temporal and current rate methods, and ratio effects.
FSA 4 – Analysis of Financial Institutions
Study analysis of financial institutions for CFA Level 2, covering CAMELS, bank capital, liquidity, asset quality, and insurance company performance measures.
FSA 5 – Evaluating Quality of Financial Reports
Learn how to evaluate financial report quality for CFA Level 2, covering earnings quality, accounting manipulation, cash flow analysis, and warning signs.
FSA 6 – Integration of Financial Statement Analysis Techniques
Study integration of financial statement analysis techniques for CFA Level 2, covering earnings quality, cash flow, balance sheets, ratios, and a Nestlé case study.