7. Presentation and Disclosures
l. describe the financial statement presentation of and disclosures relating to property, plant, and equipment and intangible assets;
## m. analyze and interpret financial statement disclosures regarding property, plant, and equipment and intangible assets;
There is a big list of disclosure requirements and application standards for different kinds of assets. Does not lend itself well to flash cards.
Source:
CFA
Graph:
- 115.040.08 Financial Analysis - Reading 26. Long-lived Assets to 115.040.08.07 - Financial Analysis - Reading 26 - 7. Presentation and Disclosures