CFA Level 1 Financial Statement Analysis (FSA) – Long Term Assets (Part 2) | Impairment of Assets

Описание: 📘 CFA Level 1 – Financial Statement Analysis (FSA): Long Term Assets – Part 2 (Impairment)

In this video, CA Nikhil Jobanputra explains one of the most important topics in CFA Level 1 Financial Statement Analysis – Long-Term Tangible Assets - Impairment of Assets.

This session covers:
• Impairment meaning and concept
• Recognition and Measurement of Impairment Losses
• Impairment as per IFRS Vs Impairment as per US GAAPs
• Measurement after recognition of Impairment Losses
• Impairment adjustments

This topic is extremely important for CFA exams because it directly impacts:
✔ Balance Sheet Presentation
✔ Income Statement Impairment
✔ Equity through revaluation surplus
✔ Financial ratios such as ROA, Asset Turnover, and Leverage

If you want conceptual clarity without confusion, this lecture will help you understand the logic behind accounting standards rather than memorising rules.
📌 Subject: Financial Statement Analysis
📌 Exam Level: CFA Level 1
📌 Topic Area: Long-Term Assets (Tangible Assets – PPE)

🎯 This lecture is useful for:
CFA Level 1 students
Finance professionals
CA / CMA students studying IFRS-based accounting
Anyone who wants strong conceptual clarity in asset accounting
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►►About CA Nikhil Jobanputra:


CA NIKHIL JOBANPUTRA is a highly respected & accomplished professional educator with a demonstrated trajectory in the field of training CA, CFA and CMA students, known for his proficiency, dedication, and commitment in delivering top quality professional training and proven results. With over 20 years of experience, he has coached over 40,000 students across India. His expertise lies in teaching CA, CFA and CMA students, notably in Strategic Financial Management, Financial Reporting, IFRS & Ind AS.

He realized his penchant for teaching in 1997, when he started his Institute, post that there was no stopping him and the journey still continues as a Founder Faculty of Incito Academy. He is the founder and core faculty of SFM Guru, an institution that is known for making the learning experience interesting and engaging.
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