Learning Module 8 of Financial Statement Analysis 11–14% of the exam
Topics in Long-Term Liabilities and Equity
3 lessons. About 0 minutes in cram mode, 0 minutes in full.
Lessons for this module are being written. The outcomes and lesson plan below are final.
Lessons
- 1 Leases
Coming soon
- 2 Financial Reporting for Postemployment and Share-Based Compensation Plans
Coming soon
- 3 Presentation and Disclosure
Coming soon
What the exam expects you to do
- Explain the financial reporting of leases from the perspectives of lessors and lessees.
- Explain the financial reporting of defined contribution, defined benefit, and stock-based compensation plans.
- Describe the financial statement presentation of and disclosures relating to long-term liabilities and share-based compensation.