CFA 1级财报Reading 22 Balance Sheet

本思维导图是对CFA 1级财报相关知识的整理，主要包括FORMAT、COMPONENTS、Common-size B/S、Financial instruments等内容。

Reading 22 Balance Sheet

• FORMAT
  • classified B/S
    • curent和 noncurrent分别有小计
  • liquidity-based
• COMPONENTS
  • ASSETS
    • 1、future economic benefits 2、controlled by entity 3、result of previous transaction
      • current assets
      • non-current assets
  • LIABILITIES
    • 1、outflow of economic benefits in the future 2、obligation owned 3、result of previous transaction
      • current liabilities
      • long-term liabilities
  • STOCKHOLDER'S EQUITY
    • residual interest
      • capital
      • additional paid-in capital
      • treasury stocks
        • 抵减项
      • R/E
      • OCI
      • Minority interest
        • 即non-controlling interest
• Common-size B/S
  • 所有项目占total assets比重
• Financial instruments
  • IFRS
    • FVTOCI
      • 放入OCI
    • FVTPL
      • 放入I/S
    • Amortized costs
      • 放入I/S
  • US GAAP
    • HTM
      • 放入I/S
    • AFS
      • 放入OCI
    • Trading securities
      • 放入I/S
  • unrealized的部分放入OCI，realized的部分放入I/S
• Equity investment
  • FV
• bond
  • historical cost