CFA 2019 Schweser - Level 2 SchweserNotes Book 2: FINANCIAL REPORTING AND ANALYSIS AND CORPORATE FINANCE

391 Pages·2019·18.8 MB·English

by  Schweser, Kaplan

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Contents
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1. Learning Outcome Statements (LOS)
2. Study Session 5—Financial Reporting and Analysis (1)
1. Reading 14: Intercorporate Investments
1. Exam Focus
2. Module 14.1: Classifications
3. Module 14.2: Financial Assets, Part 1
4. Module 14.3: Financial Assets, Part 2—Impairments,
Reclassifications
5. Module 14.4: Investment in Associates, Part 1—Equity Method
6. Module 14.5: Investment in Associates, Part 2
7. Module 14.6: Business Combinations: Balance Sheet
8. Module 14.7: Business Combinations: Income Statement
9. Module 14.8: Business Combinations: Goodwill
10. Module 14.9: Joint Ventures
11. Module 14.10: Special Purpose Entities
12. Key Concepts
13. Answer Key for Module Quizzes
2. Reading 15: Employee Compensation: Post-Employment and Share-Based
1. Exam Focus
2. Module 15.1: Types of Plans
3. Module 15.2: Defined Benefit Plans—Balance Sheet
4. Module 15.3: Defined Benefit Plans, Part 1—Periodic Cost
5. Module 15.4: Defined Benefit Plans, Part 2—Periodic Cost Example
6. Module 15.5: Plan Assumptions
7. Module 15.6: Analyst Adjustments
8. Module 15.7: Share-Based Compensation
9. Key Concepts
10. Answer Key for Module Quizzes
3. Reading 16: Multinational Operations
1. Exam Focus
2. Module 16.1: Transaction Exposure
3. Module 16.2: Translation
4. Module 16.3: Temporal Method
5. Module 16.4: Current Rate Method
6. Module 16.5: Example
7. Module 16.6: Ratios
8. Module 16.7: Hyperinflation
9. Module 16.8: Tax, Sales Growth, Financial Results
10. Key Concepts
11. Answer Key for Module Quizzes
4. Reading 17: Analysis of Financial Institutions
1. Exam Focus
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2. Module 17.1: Financial Institutions
3. Module 17.2: Capital Adequacy and Asset Quality
4. Module 17.3: Management Capabilities and Earnings Quality
5. Module 17.4: Liquidity Position and Sensitivity to Market Risk
6. Module 17.5: Other Factors
7. Module 17.6: Insurance Companies
8. Key Concepts
9. Answer Key for Module Quizzes
3. Study Session 6—Financial Reporting and Analysis (2)
1. Reading 18: Evaluating Quality of Financial Reports
1. Exam Focus
2. Module 18.1: Quality of Financial Reports
3. Module 18.2: Evaluating Earnings Quality, Part 1
4. Module 18.3: Evaluating Earnings Quality, Part 2
5. Module 18.4: Evaluating Cash Flow Quality
6. Module 18.5: Evaluating Balance Sheet Quality
7. Key Concepts
8. Answer Key for Module Quiz
2. Reading 19: Integration of Financial Statement Analysis Techniques
1. Exam Focus
2. Module 19.1: Framework for Analysis
3. Module 19.2: Earnings Sources and Performance
4. Module 19.3: Asset Base and Capital Structure
5. Module 19.4: Capital Allocation
6. Module 19.5: Earnings Quality and Cash Flow Analysis
7. Module 19.6: Market Value Decomposition
8. Module 19.7: Off-Balance-Sheet Financing and Changing Accounting
Standards
9. Key Concepts
10. Answer Key for Module Quizzes 189
3. Topic Assessment: Financial Reporting and Analysis
4. Topic Assessment Answers: Financial Reporting and Analysis
4. Study Session 7—Corporate Finance (1)
1. Reading 20: Capital Budgeting
1. Exam Focus
2. Module 20.1: Cash Flow Estimation
3. Module 20.2: Evaluation of Projects and Discount Rate Estimation
4. Module 20.3: Real Options and Pitfalls in Capital Budgeting
5. Key Concepts
6. Answer Key for Module Quizzes
2. Reading 21: Capital Structure
1. Exam Focus
2. Module 21.1: Theories of Capital Structure
3. Module 21.2: Factors Affecting Capital Structure
4. Key Concepts
5. Answer Key for Module Quizzes
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3. Reading 22: Dividends and Share Repurchases: Analysis
1. Exam Focus
2. Module 22.1: Theories of Dividend Policy
3. Module 22.2: Stock Buybacks
4. Key Concepts
5. Answer Key for Module Quizzes
5. Study Session 8—Corporate Finance (2)
1. Reading 23: Corporate Performance, Governance, and Business Ethics
1. Exam Focus
2. Module 23.1: Corporate Performance, Governance, and Business
Ethics
3. Key Concepts
4. Answer Key for Module Quiz
2. Reading 24: Corporate Governance
1. Exam Focus
2. Module 24.1: Corporate Governance
3. Key Concepts
4. Answer Key for Module Quiz
3. Reading 25: Mergers and Acquisitions
1. Exam Focus
2. Module 25.1: Merger Motivations
3. Module 25.2: Defense Mechanisms and Antitrust
4. Module 25.3: Target Company Valuation
5. Module 25.4: Bid Evaluation
6. Key Concepts
7. Answer Key for Module Quizzes
4. Topic Assessment: Corporate Finance
5. Topic Assessment Answers: Corporate Finance
6. Formulas
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