investopedia cfa level 1 financial statements

... the financial statements analysts can verify the accuracy of financial statements by using a firm's detailed accounting system information Trang 15further analysis of a firm's financial statements ... particular Trang 17Calculate Wichita's cash and total assets as of December 31, 2007 based only on these entries.Cash Total assets $32,800 $113,600 $16,000 $129,600 $32,800 $129,600 Which of ... contain audited data? Interim financial statements filed with the SEC Footnotes to the annual financial statements Management's commentary Regarding the use of financial statements in security analysis

Ngày tải lên: 18/10/2021, 19:38

... interestexpense over the life of the bond? Value in 1-Year Total Interest Expense 11,099,495 2,437,893 10,181,495 2,437,893 10,181,495 2,962,107 For a given lease payment and term, which of the ... company record for the year ending December 31, 20X1? $116.29 $106.40 $66.29 Trang 16Question #51 of 143 Question ID: 414644Which of the following statements regarding finance and operating leases ... deferred taxes on the balance sheet for years 1 and 2? Trang 32Question #111 of 143 Question ID: 414549For the year ended 31 December 2004, Pick Co's pretax financial statement income was $400,000

Ngày tải lên: 18/10/2021, 19:38

... 4Question #12 of 51 Question ID: 492019A spectrum for assessing financial reporting quality should consider: quality of financial reports only quality of earnings only both quality of financial ... preparing the financial statements management must attest to the effectiveness of the firm's internal controls financial statements must be audited by an independent party Jane Epworth, CFA, is preparing ... lease payments total $1,600 million Discounted at 10%,the present value of the remaining payments is $1,000 million Company B owns its manufacturing plant To make the firms financials ratios comparable,

Ngày tải lên: 18/10/2021, 19:38

... Curriculum, Volume 3 (CFA Institute, 2010) STUDY SESSION 10 Reading Assignments Financial Reporting and Analysis, CFA Program Curriculum, Volume 3 (CFA Institute, 2010) 40 Financial Reporting ... property of CFA Institute The following is the copyright disclosure for these materials: “Copyright, 2010, CFA Institute Reproduced and republished from 2010 Learning Outcome Statements, Level 1, 2, ... Reading Assignments Financial Reporting and Analysis, CFA Program Curriculum, Volume 3 (CFA Institute, 2010) STUDY SESSION 8 Reading Assignments Financial Reporting and Analysis, CFA Program Curriculum,

Ngày tải lên: 14/12/2013, 10:15

... / 12 The bonds are weighted by 4 / 12 and are not affected by the stock dividend Basic shares = {[100,000 x (12 / 12)] + [30,000 x (8 / 12)]} x 1.10 = 132,000 Diluted shares = 132,000 + [21,000 ... $2,100 Under LIFO, the first 42 units purchased would be in inventory: (40 x $30) + (2 x $40) = $1,280 10 B) Year 1: (2/ 4) x 25,000 = $12,500 Year 2: (2 / 4) x (25,000 — 12,500) = $6,250 11 ... 2,000(6) = 12,000 Weighted average shares = 132,000 / 12 = 11,000 shares net income — pref div $10,000 — $1,000 = $0.82 wt avg shares of common 11,000 Basic EPS = Professor's Note: Remember,

Ngày tải lên: 14/12/2013, 10:15

... for an assumed $10,000 ~~ Class A shares would be: 10,000 (1 — 0.04) (1.09) 2 (1 — 0.01)? = $11,178.79 Class B shares would be: 10,000 (1.09) 2 (1 — 0.015) 2 (1 — 0.03) = $11,181.43 Class C ... be: 10,000 (1 — 0.04)(1.09)> (1 — 0.01)° = $14,046.87 Class B shares would be: 10,000 (1.09)? (1 — 0.015)? = $14,266.38 Class C shares would be: 10,000 (1.09)> (1 — 0.02) > = $13,907.94 ... regression model is the: ¢ Utilities and maintenance $21,000 A $173,500 B $193,500 C $211,000 Trang 2510 11 12 13 Cross-Reference to CFA Institute Assigned Reading #73 — Alternative Investments

Ngày tải lên: 21/01/2014, 04:20

... owed at maturity for a 90-day loan of $1.5 million at LIBOR + 1.3%? A $17,612 B $18,300 C $32,925 A company treasurer needs to borrow 10 million euros for 180 days, 60 days from now The type ... than the contract rate at settlement 10 B (0.06 — 0.05) x (60 / 360) x $2 million x 1 / (1 + 0.06 / 6) = $3,300.33 11 A ($0.98 — $0.97) x 10 million = $100,000 loss The long, Party A, is obligated ... they are only worth $0.97 and must pay $0.01 x 10 million = $100,000 12 B- The actual discount has decreased by: 128 (0.0315 — 0.0307) “sp = 0.0284% of $1,000,000 or $284 A decrease in the discount

Ngày tải lên: 21/01/2014, 04:20

... five years at a price of 110 (110% of par), with the call price declining to 105 after ten years and 100 in the 15th year Trang 15Study Session 15 Cross-Reference to CFA Institute Assigned Reading ... property of CFA Institute The following is the copyright disclosure for these materials: “Copyright, 2010, CFA Insticute Reproduced and republished from 2010 Learning Outcome Statements, Level 1, 2, ... Hy 11 Study Session 16 — Fixed Income: Analysis and Valuation .« -<<« 84 Self-Test — Fixed Íncome Ïnvestmennts Ăn HH ng 154 Study Session 17 — DerivatIV€$ - TH ng 159 Study Session 18

Ngày tải lên: 26/01/2014, 06:20

... S,)? = (1 + S,)?(1 + ,f,) must hold Substituting values for S, and S., we have: (1.12) = (1.08)? x (1 + ,f,) Trang 35so that the 1-year forward rate two years from now is: (1.12) (1.08)2 112 => ... Given that both bonds have par values of $1,000, the prices of these two bonds would be: BondA BondB A $1,216.15 $913.54 B $1,216.15 $944.41 C $746.61 $913.54 Use the following data to answer ... Securities 11 B) PMT=0,N=2x17=34, LY ==" = 4.11, FV =100,000 CPT - PV = 25,424.75, of 100,000 041) = $25,424.76 Trang 15Page 98 YIELD MEASURES, SPOT RATES, AND FORWARD RATES Study Session 16

Ngày tải lên: 26/01/2014, 06:20

... Trang 1CFA Level 1 - LOS Changes 2014 - 2015Topic LOS Level I - 2014 (532 LOS) LOS Level I - 2015 (529 LOS) Compared Ethics 1.1.a describe the structure of the CFA Institute Professional ... Quantitative 3.11.b distinguish between one-tailed and two-tailed tests of hypotheses 3.11.b distinguish between one-tailed and two-tailed tests of hypotheses Quantitative 3.11.c explain a test ... significance level, and how significance levels are used in hypothesis testing 3.11.c explain a test statistic, Type I and Type II errors, a significance level, and how significance levels are

Ngày tải lên: 06/06/2015, 16:02

... −5 / 47.5 = -0.105 or -10.5% The percent change in price is = (1,200 − 1,000) / [(1,000 + 1,200) / 2] = 200 / 1,100 = 0.1818 or 18.2% The price elasticity of demand is -10.5 / 18.2 = -0.58 This ... $41,000) / $47,000 = 25.53% 30.30% / 25.53% = 1.18 1.18 > 1 so Tskitishvili would conclude that computers are a luxury good This question tested from Session 4, Reading 13, LOS a, (Part 1) ... A) luxury good with income elasticity of 1.01 Trang 13Your answer: A was incorrect The correct answer was B) luxury good with income elasticity of 1.18 % change in computers demanded = ( 0.57-

Ngày tải lên: 06/06/2015, 16:36

... III, CFA, Chair Christopher C Loop, CFA, Terence E Burns, CFA Guy G Rutherfurd, Jr., CFA Samuel B Jones, Jr., CFA Wenliang (Richard) Wang, CFA Ulrike Kaiser- Boeing, CFA Peng Lian Wee, CFA Jinliang ... or integrity of CFA Institute or the CFA designation or the integrity, validity, or security of CFA Institute programs B Reference to CFA Institute, the CFA Designation, and the CFA Program When ... broader financial markets; and candidates preparing for the Chartered Financial Analyst (CFA) examinations Recent events in the global financial markets have tested the ethical mettle of financial

Ngày tải lên: 24/05/2016, 19:33

... into fifths into tenths Percentile (100) Statistical Concepts and Market Rerurns - CFA Mind Maps Level - 2016 - Copyright by WAY TO FINANCE SUCCESS Ly =(n+1) x y /100 WAY TO FINANCE SUCCESS - Website: ... potential employees 2.1 Standard I PROFESSIONALISM - CFA Mind Maps Level - 2016 - Copyright by WAY TO FINANCE SUCCESS WAY TO FINANCE SUCCESS - Website: http://waytofinancesuccess.com a1 Why were the ... Conflict of interest Responsibilities as a CFA Institute member or CFA Candidate Code Of Ethics And Standards Of Professional Conduct - CFA Mind Maps Level - 2016 - Copyright by WAY TO FINANCE SUCCESS

Ngày tải lên: 28/03/2018, 16:43

... [(1+rt,1)× (1+rt,2)×… (1+rt,n)] -1 • Annualized TWR (when investment is for more than one year) = _ 1 + D O1 + D`… + 1 + D3 Pbc_1 • TWR (for the year) = rTWR = [(1+R1)× (1+R2)×… (1+R365)] -1 ... from 0 to T 12.Price relative = Ending price / Beginning price = St+1/ St=1 + Rt, t+1 where, R t, t+1 = holding period return on the stock from t to t + 1 Trang 10Formula Sheet Volume 1: Quantitative ... Methods 13.Continuously compounded return associated with a holding period from t to t + 1: rt, t+1= ln(1 + holding period return) or rt, t+1 = ln(price relative) = ln (St+1 / St) = ln (1 + Rt,t+1)

Ngày tải lên: 28/03/2018, 16:44

... ~signmenu uonom;t:f. CFA Program Level I 2014 Curriculum Volume 2 (CFA Institute, 2013) Reading Assignments UDnDm;t:f.CFA Program Level I 2014 Curriculum Volume 2 (CFA Instirute, 2013) , Reading ~signmenu ... uonom;t:f. CFA Program Level I 2014 Curriculum Volume 2 (CFA Institute, 2013) 02013 Kaplan Inc Trang 6Book 2 - EalnomiaIUading Auignmenu and UamiAg OutcOme StatementS LEARNING OUTCOME STATEMENTS ... go the bidders who bid a discount of0.1117% Since there arc bids for S8billion in bills at the discount of0.1117%, and only $2billion unsold at a yield of0.1104% each bidder receives2/8 of the

Ngày tải lên: 28/03/2018, 16:50

... ElementSbonds is increased by 1% from SI,OOO to $1,010, and the six-month coupon of 1.5% is calculated as 1.5% of the new (adjwted) principal value ofSI,010 (i.e., 1.010 x 1.5% .SI5.15) With this structure ... Credit Analysis page 79page 108 STUDY SESSION 17 Reading Assignments D<,ivaliws andAlt<matiw lnvntmtnts. CFA Program Level 12014 Curriculum Volume 6 (CFA Institute, 2013) 57 Derivative Markets ... rating agencies (page 111) e explain the components of traditional credit an:alysis (page 112) f calculate and interpret financial ratios used in credit analysis (page 114) g evaluate the credit

Ngày tải lên: 28/03/2018, 16:50

... Market demandis: O-Dgas=107,500-12,500Pgas+2001+1,200PBT-100Pauto Inserting the values given,wehave: Qyjgas=107,5°0—12,500p +200X50+ 1,200 X20- 100x30 QD gas=138,500- 12,500P Inverting thisfunction,we ... of $3pergallonas 138,500 12,500(3)=101,000.Substituting 3 forPQ,101,000forQQ,and-12,500for , we cancalculate the price elasticity of demandas: ' = — - — lx (-12,500) =-0.37 1101,000J v ' %AQ %APForthis ... bidadiscountof0.1117% Sincetherearebidsfor $8billion inbillsatthediscountof0.1117%,andonly$2 billionunsoldat ayield of0.1104%, eachbidderreceives2/8of the faceamountof billstheybidfor Figure11,thisis

Ngày tải lên: 28/03/2018, 17:02

... been1% overthe period, the principal value of the Trang 19bondsisincreased by1%from$1,000to$1,010,and the six-month coupon of 1.5%iscalculatedas1.5% of thenew(adjusted)principal value of$1,010 ... DerivativesandAlternativeInvestments,CFA Program Level I 2015Curriculum, Volume 6(CFA Institute,2014) Trang 4LEARNING OUTCOME STATEMENTS (LOS)The CFAInstituteLearning Outcome Statementsarelisted below Thesearerepeatedineachtopicreview; ... 56.Fundamentalsof Credit Analysis page 103 page133 STUDY SESSION 17 Reading Assignments Derivativesand AlternativeInvestments,CFAProgram LevelI2015Curriculum, Volume 6(CFA Institute,2014) 57.DerivativeMarkets

Ngày tải lên: 28/03/2018, 17:03

... Trang 1n '•I I1m 2 Schweser’s Secret Sauce Trang 2LEVEL I SCHWESER’S SECRET SAUCE®Fixed Income: SS 15 & 16 Trang 3©2013 Kaplan, Inc. All rights reserved.Published in 2013 by Kaplan ... of this law is greatly appreciated. Required CFA Institute disclaimer: “CFA® and Chartered Financial Analyst® are trademarks I owned by CFA Institute CFA Institute (formerly the Association for ... PRACTICE HANDBOOK Cross-Reference to CFA Institute Assigned Readings #1 & 2 m recommend you read the original Standards of Practice Handbook ( , 2010). (1) You are a CFA® candidate. As such, you

Ngày tải lên: 16/08/2018, 14:33

... their probabilities 0.18 x 1.80 + 0.42 x 1.70 + 0.24 x 1.30 + 0.16 x 1.00 = $1.31 The (conditional) expectation of EPS, given that the economy is good, is $1.73 = 0.3(1.80) + 0.7(1.70) Expected EPS, ... Income: SS 15 & 16 220 Derivatives: SS 17 251 Alternative Investments: SS 18 271 Essential Exam Strategies 279 Index 293 Trang 4SCHW ESER’S SECRET SAUCE®: 2017 LEVEL I CFA® ©2017 Kaplan, ... not? 1 1 Bidhan L Parmar, PhD, Dorothy C Kelly, CFA, and David B Stevens, CFA, “Ethics and Trust in the Investment Profession,” CFA Program 2017 Level I Curriculum, Volume 1 (CFA Institute, 2016)

Ngày tải lên: 05/09/2018, 16:40