CFA Level 1 | Analyzing Balance Sheets: Key Concepts Explained

In this video, we dive deep into Learning Module 3 of CFA Level 1 - Analyzing Balance Sheets. Understanding the balance sheet is crucial for making informed financial decisions. In this session, we cover the fundamental concepts behind asset and liability measurements, including: Fair value accounting vs. historical cost Net realizable value (NRV) of assets Financial instruments like loans and bonds: held to maturity (HTM) and available for sale (AFS) Treatment of intangible assets and impairment tests Differences between IFRS and US GAAP in asset valuation and amortization Gain clarity on how companies report financial health and learn how to critically analyze balance sheets to uncover key financial insights. Whether you're preparing for the CFA exam or simply enhancing your financial analysis skills, this session is packed with practical knowledge. 00:00:00 - Intro 00:06:04 - Basics of Balance Sheet 00:23:40 - Chapter Breakdown 00:32:19 - Summarising Basics & Breakdown 00:43:45 - Financial Instruments: HTM, AFS, HFT 00:57:40 - Summarising the Basics & Breakdown (Contd.) 01:01:20 - Definition of Intangible Assets 01:16:00 - Types of Intangible Assets 01:24:00 - Interaction with Students 01:37:20 - Summarising Intangible Assets 01:55:34 - Conclusion 🔔 Don’t forget to subscribe for more CFA tips and in-depth finance tutorials! ----------------------------------------------------------------------------------- CFA Level 1 LIVE batch for 2025 curriculum, can be consumed by all audiences as it is available in multiple modes - Face to face in Kolkata - LIVE Online - Self-paced This is the best learning module globally which will differentiate your CFA prep journey.. - Focus on concepts - Complete coverage from the CFA Institute Core - Explanations incorporating real world case estudies - CBT Mock Test platform that mirrors the CFAI - Approved Prep Provider - 5,000 + questions repository - Most extensive learning ecosystem - State of the art doubt resolution platform It's plain and simple.. Success is just a natural outcome.. Learning is where we make the Difference.. For course details: https://www.ssei.co.in/products/CFA https://ulurn.in/category/cfa-level-1 Whatsapp: +91 7595053300 / 7595058006 For one to one counselling, please update Google form link below: https://forms.gle/4YW1hGr4AdWJMUd4A Do visit SSEI QForum for any and all academic query resolution and access to globally the best mocks for the CFA Program: https://mocktest.sseiqforum.com/learn ______________ YouTube Links for Important Videos for CFA Level 1: -Introduction to Derivatives: https://youtube.com/live/IteIlo34srQ -Introduction to Alternative Investments https://youtu.be/Tj2zY1E7xow - Introduction to FSA: https://youtu.be/S6xdlPmgL_M -Introduction to Digital Assets: https://youtu.be/Y5dknlBUjT8 General YouTube Links for Important Videos: CFA Level 1 Preparation Strategy: https://youtu.be/ALgU81cA4c8 Last 45 Days Prep Strategy for CFA Level 1: https://youtu.be/tEmsd9FgTsA CA vs CFA: https://youtu.be/pUAz9igSn98 CFA Course Details: https://youtu.be/RcdmOMvRceU CFA With Job or Articleship: https://youtu.be/NseLm5m6KcM Ideal Prep Time for CFA Level 1: https://www.youtube.com/watch?v=R7Ab_... CFA Course Explained: https://youtu.be/EtwxHCNOS-o 🔔 Subscribe for more financial insights and market analysis. 👍 Like this video if you found it helpful. 📢 Share with friends and colleagues who might benefit from this information. 💬 Comment below with your thoughts and questions! Stay connected with us: 🌐 Website: www.ssei.co.in 📱 Instagram: @sseieducation 🐦 X: @SSEI_Education #CFA #BalanceSheets #FinancialAnalysis #AssetValuation #CFALevel1 #FinanceTutorial #Investing