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Financial Reporting and Analysis - CFA Program Curriculum 2016 - Level 2 - Volume 2
416 pages, Paperback
Published January 1, 2015
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January 17, 2016
Frustrating with IFRS chapters not being more updated. E.g. IFRS 9 are planning two other phases that was issued in 2013 and 2014. Especially when the effective date mentioned in the reading was not published until July 2014. The impairment and hedge accounting part is quite relevant for financial analysts as well as IFRS 15 - the new way of revenue recognition. This is also true for IFRS 16 regarding operational leases on the balance sheet that was issued in the beginning of 2016.
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