CFA Level 1 () - 3Just because cash is received, it has not necessarily been earned. Accrual accounting requires the reporting to reflect the timing of the economic transaction. The main sources of confusion for candidates are with the following four terms:. The preferred dividends are not subtracted like in the basic EPS formula. However, this assumes that the preferred shares are dilutive AND convertible. Also, be careful to make sure that the question specifies that the preferred are convertible. If not, the preferred dividends should be subtracted to the earnings.
CFA Level 1 (2019) Reading 22 – Financial Reporting Standards
SchweserNotes. 2011 CFA exam. Level 1 Book 3 - Financial Reporting and Analysis
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Cfa Books Free Download. You are embarking on a program noted for its high. Vivek discloses his non-executive salary to his employer but not the groceries as he considers them a private matter. Yes free information is always available on the internet. Prepare for the CFA exam wherever you go with this handy, compact book that offers a clear, concise review of the core elements of the CFA curriculum.