MindMap Gallery CFA Level II
This is a mind map talking about CFA Level II. You can create a mind map like this effortlessly.
Edited at 2020-09-28 08:03:45Halloween has many faces. The theme you envision should influence how you decorate the party space. Jack-o'-lanterns and friendly ghosts are more lighthearted Halloween characters. Zombies, witches, and vampires are much darker. If you want to celebrate all the fun sides of Halloween, then it’s okay to mesh the cute with the frightening. Here is a mind map which lists down the 39 Cutest Couples Halloween Costumes of 2021.
Halloween simply wouldn't be Halloween without the movies that go along with it. There's nothing like a movie night filled with all the greatest chainsaw-wielding, spell-binding, hair-raising flicks to get you in the spooky season spirit. So, break out the stash of extra candy, turn off all the lights, lock every last door, and settle in for the best of the best Halloween movies. Here are the 35 Halloween movies listed on the mind map based on the year of release.
This mind map contains lots of interesting Halloween trivia, great tips for costumes and parties (including food, music, and drinks) and much more. It talks about the perfect Halloween night. Each step has been broken down into smaller steps to understand and plan better. Anybody can understand this Halloween mind map just by looking at it. It gives us full story of what is planned and how it is executed.
Halloween has many faces. The theme you envision should influence how you decorate the party space. Jack-o'-lanterns and friendly ghosts are more lighthearted Halloween characters. Zombies, witches, and vampires are much darker. If you want to celebrate all the fun sides of Halloween, then it’s okay to mesh the cute with the frightening. Here is a mind map which lists down the 39 Cutest Couples Halloween Costumes of 2021.
Halloween simply wouldn't be Halloween without the movies that go along with it. There's nothing like a movie night filled with all the greatest chainsaw-wielding, spell-binding, hair-raising flicks to get you in the spooky season spirit. So, break out the stash of extra candy, turn off all the lights, lock every last door, and settle in for the best of the best Halloween movies. Here are the 35 Halloween movies listed on the mind map based on the year of release.
This mind map contains lots of interesting Halloween trivia, great tips for costumes and parties (including food, music, and drinks) and much more. It talks about the perfect Halloween night. Each step has been broken down into smaller steps to understand and plan better. Anybody can understand this Halloween mind map just by looking at it. It gives us full story of what is planned and how it is executed.
CFA Level II
inventory
- inventory cost
- in cost(for production)
- physical goods cost
- freight in
- storage cost?
- conversion cost
- fixed production overhead
- out of cost
- allocated overheads
- SG&A
- abnormal waste
- inventory value
- physical flow of inventory
- cost flow(cost fomula IFRS)
- FIFO
- LIFO
- WAC
- formula
- EI=BI+purchase-COGS
- pricelevel
- inflationary
- LIFO
- Better for economic cost
- Low inventory balance
- low wc
- low R/E
- high CFO
- High COGS
- tax liability increase
- FIFO
- inventory balance for economic view
- deflationary
- record change
- perpetual
- periodic
- LIFO reserve
- inflationary & qunatity stable or increase
->0
- increase
- B/S
- inventory -=InvF-InvL
- DTL (fifo)=accumulated LIFO reserve*t
- CashF-CashL=LIFO reserve*t
- R/Ef-R/El=LIFO reserve * (1-t)
- IS
- COGSf-COGSl=dLIFO reserve
- GPf-GPl=dLIFO reserve
- Taxf-Taxl=dLIFO reserve*t
- NIf-NIl=dLIFO reserve*(1-t)
- decline
- price failling
- inventory quantity declining
- LIFO liquidation
- overstatement earning
- COGS declining
- paper profit
- COGS down
- Tax up
- adjustment
- US GAAP(lower cost or market)
- ceiling=NRV
- flooring = NRV-normal profit margin
- replacement cost
- IFRS(cost NRV)
- NRV=sales price - selling cost
- inventory allowence (negative effect)
- B/S
- inventory -
- Current Asset -
- Total Asset -
- activity ratio : inventory turnover +
- IS
- COGS -
- NI -
- permanent
- US GAAP
- prohibit
- reversal
- argricultural,forest,minirals andminiral product
- commodity broker
- bullion
- IFRS
- reversal
- analysis
- raw/in progress +,inventory +
- demand+ sales+
- finish goods + in progress - inventory -
- read strategy
- growth rate at finish goods vs sales
- MD & A
- with inventory allowence and not
Long live asset
- cap an expense
- NI *,equity +,CFO +
- asset +
- IS
- profitablity in early year
- profitablity in later year
- income variablity
- B/S
- capitalized
- asset+
- solvency +
- equity +
- r/e +
- ROA ROE
- early year +
- later year -
- Cash Flow
- capitalized
- CFO+
- CFI-
- on-going purchase
- profit enhancing effect
- Capitalized Interest
- constructed asset(fixed asset)
- planet or building
- depreciation
- inventory(current asset)
- build for sales
- COGS
- coverage ratio
- EBIT/I +, t=0
- EBIT/interest payment
- High aset to lower NI t=T
- Capitalized tangible asset
- Capitalized intangible asset
- impairment
- cost model
- expected future cash flow <carry value
- No: no impairment
- yes: impairment loss
- US GAAP
- recoverablity test
- CV vs undiscounted CF(economic benefit)
- measurement loss
- CV vs FV
- loss prohibit recoveries ,exceptheld for sales
- IFRS
- CV vs recoverable amount
- recoverable amount = max(FVselling cost , value in use)
- value in use= discount CF
- Can be reserved not over historical cost
- impact
- this year
- fixed asset -,NI-
- ROE ROA-
- subsquent year
- depreciation -
- NI +,ROE,ROA +
- revaluation(IFRS)
- fair value
- downward
- =impairment loss
- upward
- Asset ,Equity +
- D/E, A/E
- A/E >1 A/E -
- subsquent year
- NI- ROE,ROA-
- disclosure
- useful life
- SV
- depreciation method
- calculator
- average age
- accumulate dep/every dep
- ave dep life
- remain useful life
- net pp & e/dep exp
Lease
- Capital leasee
- criteria
- transfer title
- bargin purchase option
low than the price in the market
- 75% economic life
- 90% FV
- indicator
- A+ Liable+
- NI - this year,NI + later year
- total exp
- interest
- dep
- EBIT+
- operation earning部分early和later
- CF
- total
- same
- CFO
- higher
- CFF
- lower
- coverage ratio
- EBIT/(interest expense+lease payment)
- current ratio
- leaser
- sales type
- PV&lt;CV of COGS
- direct financing lease
inter-corporate investment
- basic categories
- influence not significate(0-20%)
- financial asset (passive investment)
- cost or market
- held to maturity
- concept
- intent
- ability
- type
- debt securities
- I/S(subsequence date)
- amortized expense
- interest income
- realized G/L
- B/S
- this year
- cash-,invest+
- subsequence date
- amortized cost
- US GAAP
- cost with transaction cost
- IFRS
- FV with transaction cost
- fair value(carry value)-parvalue+transaction cost
- realized G/L=(FV-CV) CV= amortized cost
- trading securities(held for trading)
- concept
- short term
- trading gain
- type
- debt
- B/S
- FV
- no transaction cost
- I/S(subsequence date)
- realized G/L FVt-CV CV=FVt-1
- amortized exp
- interest income
- equity
- I/S
- unrealized G/L
- dividend income
- Avaliable for sale
- concept
- not HTM not TS
- type
- debt
- B/S
- this year
- transaction cost
- FV
- subsquence date
- unrealized G/L
- (US GAAP)OCI,net of tax
- FX (IFRS) to I/S
- I/S(subsequence date)
- realized G/L
- amortized exp
- interest income
- equity
- I/S
- dividend income FVt-CV CV=FVt-1
- designated FV
- =TS
- new standard
- yes:biz mode & cash flow mode
- amortized cost
- No:
- Designated at FVPL(fair value,interest income)
- change in FV recognized in PL
- Designated at FVOCI(fair value,unrealized GL)
- change in FV recognized in OCI
- reclassification
- IFRS
- prohibit in/out designated
- restrict TS
- HTM->AFS,ability or intent
- US GAAP
- TS->AFS
- unrealized G/L->OCI
- any ->TS
- unrealized G/L-I/S
- AFS->HTM
- unrealized G/L ->amortized
- HTM->AFS
- amortized->unrealized G/L->OCI
- new standard(no restatement)
- equity
- FVOCI FVPL is prohibit
- debt
- FVPL->amortized based on bizmodel change
- FV->CV
- amortize->FVPL
- asset->FV
- G/L>P/L
- impairment
- type
- debt
- equity
- environment
- sig decline FV below cost
- accounting
- HTM
- realized loss in I/S
- AFS
- OCI->I/S
- TS
- reversal
- US GAAP
- prohibit
- IFRS
- Debt
- reversal->I/S (HTM & AFS)
- equity
- reversal->B/S (AFS) prohibit
- unrealized gain
- OCI
- significate influence(20%-50%)
- associate
- condition
- representation of board director
- participate in policy making
- equity method
- basic
- I/S
- investment income=div+NI*%-div(share results)
- B/S
- Invt=Invt-1+NI*%-div
- Cash=-purchase cost+accumulated div *%
- Investment=Cost+NI*%-accumulated div*%
- good will
- purchase- FV of NA
- acquisition cost(consideration)=bv of na + fv appreciate+gw
- fair value of net identifiable asset
- PP&E:
- USGAAP
- cost method
- IFRS
- cost method
- FV method
- FV app
- I/S
- investment income-
- land
- have no additional dep
- B/S
- investment account
- summary
- B/S
- CV=initial invest cost+(NI-div)*%-add dep
- I/S
- invest income=NI*%-add dep
- impairment (investment account)
- GW is not amortized or impairment
- IFRS(US GAAP)
- CV like asset impairment
- no reversal
- US GAAP
- FV vs CV
- no reversal
- fair value model
- elect to use at initial
- after ,no irevocable
- cost > fair value ,no amortized no good will
- No fair value: mutual,VC,unit trust
- transaction with association
- upstream
- downstream
- share
- join venture
- US GAAP
- Equity method
- IFRS
- proportionate console or equity
- Control
- subsidiary
- consolidation
- minority interest(non-controlling interest)
- Equity
- liability(analyst)