I do not get how the operating lease expense would be greater than the annual depreciation expense for a capital lease. How would they be different amounts (in the income statement) if the par value for the operating or the capital lease were the same amount?
How can the use of stock options increase CFO?
I get how exercision of these options will produce a tax benefit for the firm, but does taxes payables decrease as well, which would result in CFO decreasing for the company?
Why does Volvo or any company for that matter track maintain a record of an “Allowance for Inventory Obsolescence”. Why not just track the change for a given a year alone?
In the event that the value of inventory declines below the carrying amount on the balance sheet, the inventory carrying amount must be written down to its net realisable value
Institute, CFA. 2016 CFA Level I Volume 3 Financial Reporting and Analysis. CFA Institute, 07/2015. VitalBook file.
The citation provided is a guideline. Please check each citation for accuracy before use.
What’s the difference between the two? To me they are the same… no?
hellow bros ans sisters
i would ask about the example 7 in the book of corporate finance page 179,
firstly i understood that the all-in cost is when a firm needs $5 millions for 1 month, anf got a 6.75% interest rate, so it will get a $4,974,875 and it must return it $5 millions at the end of month, is it right?
why they not subtracted the backup costs in the denominator?
Hi, Consider this hypothetical question
Company A has net income= 100,000 , pays dividend to PS holders 50,000
1 Jan - outstanding in the beginning = 10,000
1 April- shares issued = 4000
1 July- 10% stock dividend
1 Sept- Stock repurchased = 3000
1 Nov - Again 10% stock dividend
Year end on 31 dec
Assume two stocks have normally distributed returns. The smaller the standard the deviation the more concentrated. So for instance the probabilty of of negative return is higher when the standard deviation is smaller? But both curves integrate to the same value - 1 ?
I’m very please to give all of you the Mind Map for level 1. I hope they can help you come closer to the goal of passing the CFA level 1 exam.
If you have any question, plz contact me via email address: firstname.lastname@example.org
I’ve kind of known this for a while but I think now is the time for me to change things.
Basically, the way I approached learning in the past relied solely on rote learning, now however, I have realised it’s time to change and become more analytical. I was wondering, how you might suggest I go about this? I’m pretty hopeless at the moment and don’t know how to get better.