Deep Dive: CFA® Level I Prep 2026

FSA – Analysis of Long-Term Assets


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PP&E, intangibles, leases—track the asset life-cycle from acquisition to impairment.

  • Purchased vs. internally developed intangibles.
  • IFRS & GAAP impairment tests and reversals.
  • Derecognition and key disclosure nuggets.
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Deep Dive: CFA® Level I Prep 2026By Deep Dive Prep