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Accounting

Home Courses FINANCE Accounting Page 10

CFA Level 2 Supplements

CFA Level 2 Updates 2020: Pending Target Customers: Pending Pre-Requisites:

US GAAP 2024: ASC 810 – Consolidation

US GAAP 2022: ASC 810 - Consolidation: Pending Target

IFRS 7 (2024): FI-Disclosures

IFRS 7: FI-Disclosures: Pending Target Customers: Pending Pre-Requisites:

US GAAP 2024: ASC 705 and 740 – Cost of Sales and Income Taxes

US GAAP 2022: ASC 705 and 740 - Cost of Sales and Income Taxes: Pending Target

US GAAP 2024

US-GAAP: Pending Target Customers: Pending Pre-Requisites: Pending Back

US GAAP 2024: ASC 605 and 606 – Revenue Recognition

US GAAP 2022: ASC 605 and 606 – Revenue Recognition: Pending Target

US GAAP 2024: ASC 505 – Equity

US GAAP 2022: ASC 505 – Equity: Pending Target

US GAAP 2024: ASC 470 – Debt

US GAAP 2022: ASC 470 - Debt: Pending Target

US GAAP 2024: ASC 360 – Property, Plant, and Equipment

US GAAP 2022: ASC 360 - Property, Plant, and Equipment: Pending Target

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