Level I CFA: FRA Financial Reporting Quality-Lecture 3

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  • เผยแพร่เมื่อ 8 พ.ย. 2024

ความคิดเห็น • 17

  • @IFT-CFA
    @IFT-CFA  3 ปีที่แล้ว

    Want to join IFT STUDY GROUP and the LIVE CLASSES? Visit: ift.world/live/

  • @ScienceOffinancee
    @ScienceOffinancee 3 หลายเดือนก่อน +1

    When a company purchases another company and the acquiring company pays more than the fair value of net assets then goodwill is created , initially the value of goodwill would be good but over time company would need to periodically test for impairment

  • @izabeladeryo4675
    @izabeladeryo4675 6 ปีที่แล้ว +14

    The courses are so well prepared and easy to understand Thank you!

    • @IFT-CFA
      @IFT-CFA  6 ปีที่แล้ว

      Dear Izabela,
      You are welcome. Thank you for liking IFT course material.
      IFT Support Team

  • @pat53787
    @pat53787 6 ปีที่แล้ว +12

    YOU ARE TOO GOOD PROFESSOR , IT HELPED ME A LOT.THANKYOU

    • @IFT-CFA
      @IFT-CFA  6 ปีที่แล้ว +1

      Dear Pratik,
      Thank you for you kind words.
      IFT Support Team

  • @raykibet6541
    @raykibet6541 4 ปีที่แล้ว +2

    Great Lecture....Just wondering how an increase in Accounts Payable affects the CFO.....Would Buying goods on Credit really represent a Cash Inflow?

    • @IFT-CFA
      @IFT-CFA  4 ปีที่แล้ว +2

      Decrease in accounts payables is a use of cash. Similarly, CFO increase if account payables are delayed i.e. account payables increases.
      IFT support team

    • @ishaaittoo9293
      @ishaaittoo9293 3 ปีที่แล้ว +1

      I think it is because you already deducted purchases while calculating income

    • @raykibet6541
      @raykibet6541 3 ปีที่แล้ว

      Thanks

  • @mayankagrawal4222
    @mayankagrawal4222 6 ปีที่แล้ว +5

    Good info

    • @IFT-CFA
      @IFT-CFA  6 ปีที่แล้ว

      Dear Mayank,
      Thanks a lot.
      IFT Support Team

  • @Ramkishor-bu5tx
    @Ramkishor-bu5tx 3 ปีที่แล้ว +3

    Didn't get payable management example. If firm can pay later, then it should pay later, how this is a manipulation. Pls explain.

    • @IFT-CFA
      @IFT-CFA  3 ปีที่แล้ว +1

      External: by manipulation it is meant that the Company delays payment intentionally to improve its cash flows.
      IFT Support Team

  • @arunabhsharma6036
    @arunabhsharma6036 4 ปีที่แล้ว

    presentation choices are different in 2020 curriculum ????

  • @parthmishra7303
    @parthmishra7303 17 วันที่ผ่านมา

    imp at 7:00

  • @lucatintor4896
    @lucatintor4896 2 ปีที่แล้ว

    In point 2 how they can reconcile cash without any breaks?