2022 CFA Program Curriculum Level I Volume 3 Financial Statement Analysis and Corporate Issuers

May 9, 2026

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CFA Program Curriculum 2022 Level I Volume 3 focuses on core skills for analyzing corporate financial statements. The material guides learners through income statement structure, revenue recognition and expense recognition principles, including key issues such as doubtful accounts, warranties, depreciation and amortization, non-recurring and non-operating items, and the mechanics of basic and diluted earnings per share. It further covers how to interpret balance sheets by components, current versus non-current classification, liquidity-based presentation, equity and common-size approaches, plus practice problems and solutions. It also introduces cash flow statement concepts, IFRS versus US GAAP differences, and direct versus indirect reporting methods.

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May 9, 2026