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Are you a California CNA?
This course can benefit financial planners that want to understand how financial ratios and other forms of analyses can be used to evaluate a business. This course also covers the investment classifications and investment accounting used by companies to record investments within their financial statements.
Course Publication Date: July 20, 2023
This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or can be purchased for $40.00!
| Author: | CPE Academy LLC |
| Course No: | CFP-INVEST-1523 |
| Recommended CPE: | 3.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Intermediate |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Financial Planning & Investing
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Learning Objectives
- Describe the various company evaluation techniques including vertical, horizontal, and ratio analysis that can be used.
- Demonstrate an understanding of various company ratios for liquidity and efficiency, solvency, profitability, and market prospects.
- Compute various company ratios for liquidity and efficiency, solvency, profitability, and market prospects.
- Compute the DuPont Analysis given the appropriate company information.
- Demonstrate an understanding of basic bond valuation including recording a bond acquisition and interest revenue.
- Describe the various accounting classifications including held-to-maturity, trading, and available-for-sale for debt securities.
- Demonstrate an understanding of sales and impairments of debt investments.
- Demonstrate an understanding of the financial statements’ presentations, international reporting standards, and the fair value option of debt investments.
- Discuss what is meant by significant influence and how it effects the accounting classification of equity investments.
- Explain the recording of the purchase of equity investments.
- Demonstrate an understanding of how dividends, changes in fair value, impairment, and the sale of an equity investment are recorded under the fair value through the net income approach.
- Explain the financial statement presentation under the fair value through the net income approach.
- Demonstrate an understanding of the recording of investment revenue, receipt of dividends, and additional adjustments under the equity method approach.
- Explain the financial statement presentation under the equity method approach.
- Discuss the fair value option under the equity method approach.
- Demonstrate an understanding of the recording of investment revenue, receipt of dividends, and recording of additional adjustment under the equity method approach.
- Demonstrate an understanding of the consolidation method including the concept of noncontrolling interest and the consolidated financial statements.
- Explain where various investment types are presented within the financial statements.
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