Analyzing Balance Sheets (2024/2025 CFA® Level I Exam – FSA – Learning Module 3)

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Topic 4 – Financial Statements Analysis
Learning Module 3 – Analyzing Balance Sheets
- LOS : Explain the financial reporting and disclosures related to intangible assets.
- LOS : Explain the financial reporting and disclosures related to goodwill.
- LOS : Explain the financial reporting and disclosures related to financial instruments.
- LOS : Explain the financial reporting and disclosures related to non-current liabilities.
- LOS : Calculate and interpret common-size balance sheets and related
financial ratios.

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