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Understanding Income Statements (2023 Level I CFA® Exam – FRA – Module 3)

Prep Packages for the CFA® Program offered by AnalystPrep (study notes, video lessons, question bank, mock exams, and much more): Level I: https://analystprep.com/shop/cfa-leve... Level II: https://analystprep.com/shop/learn-pr... Levels I, II & III (Lifetime access): https://analystprep.com/shop/cfa-unli... Prep Packages for the FRM® Program: FRM Part I & Part II (Lifetime access): https://analystprep.com/shop/unlimite... Topic 3 – Financial Reporting & Analysis Module 3 – Understanding Income Statements 0:00 Introduction and Learning Outcome Statements 1:27 LOS : Describe the components of the income statement and alternative presentation formats of that statement. 9:14 LOS : Describe general principles of revenue recognition and accounting standards for revenue recognition. 14:05 LOS : Calculate revenue given information that might influence the choice of revenue recognition method. 18:06 LOS : Describe general principles of expense recognition, specific expense recognition applications, and implications of expense recognition choices for financial analysis. 24:32 LOS : Describe the financial reporting treatment and analysis of non-recurring items (including discontinued operations, unusual or infrequent items) and changes in accounting policies. 28:32 LOS : Contrast operating and non-operating components of the income statement. 33:39 LOS : Describe how earnings per share is calculated and calculate and interpret a company’s earnings per share (both basic and diluted earnings per share) for both simple and complex capital structures. 40:53 LOS : Contrast dilutive and antidilutive securities and describe the implications of each for the earnings per share calculation. 42:09 LOS : Formulate income statements into common-size income statements. 43:40 LOS : Evaluate a company’s financial performance using common-size income statements and financial ratios based on the income statement. 45:48 LOS : Describe, calculate, and interpret comprehensive income. 48:13 LOS : Describe other comprehensive income and identify major types of items included in it.