#cfaUnmoderated tagAll postsTrending CommunitiesSteemitCryptoAcademyNewcomers' Communityআমার বাংলা ব্লগKorea • 한국 • KR • KOSTEEM CN/中文Steem AllianceWORLD OF XPILARAVLE 일상Beauty of CreativitySteem POD TeamItalySCT.암호화폐.CryptoExplore Communities...#cfaTrendingHotNewPayoutsMutedaoddl94 (69)in #cfa • 8 months agotestingTax deferred DTA DTLaoddl94 (69)in #methods • 11 months agoMethods for Dealing with OutliersMethods for Dealing with Outliers trimmed mean -> 절사평균 ; Excludes a stated percentage of the most etreme…haejin (88)in #cfa • last year CFA Advisors on BTC ETFThey'll take their long time to hem and haw.....let's see what their clients say to them.aoddl94 (69)in #derivitaives • 2 years ago파생상품 종류Forward Futures Swap Option Fowrad, Futures, Swap은 쌍방의무 (Biliteral Obliation = Commitments) Option은 일방의무…aoddl94 (69)in #income • 2 years agoIncome StatementRevenue (CGS) = Gross Profit (SG&A Exp) (Depreciation Exp) = Operating Profit(=EBIT)…aoddl94 (69)in #fixed • 2 years ago채권 종류들Floating-Rate Notes 변동금리채권; 금리:LIBOR(변동) + Margin(고정) cap rate 금리상한(발행자에게 유리)과 floor rate금리하한(투자자에게 유리) 설정…aoddl94 (69)in #restriction • 2 years agoGoal of foreign capital restrictionImposing restrictions on foreign capital flows To decrease domestic asset price volatility To Keep domestic…aoddl94 (69)in #giffengoods • 2 years agoGiffen goodsGiffen goods are theoretical and would have an upward-sloping demand curve. Has postive suubstitution effect and…aoddl94 (69)in #fsa • 2 years agoPPE의 RevaluationRevaluation: IRFS only USGAAP: not allowed 시가평가 (FV) class별로 할 수 있지만 class 안의 individual 대상들은 동일하게…aoddl94 (69)in #cfa • 2 years agoROEROE = Net Income / Avg. Equity ROE= (Net Income/Revenue) x (Revenue/Average Total Assets) x (Average Total…aoddl94 (69)in #derivatives • 2 years ago파생상품의 리스크Implicit Risk: 레버리지 효과가 있는 경우가 존재함 -> 예상치 못한 높은 리스크를 실현할 수 있다 Basis Risk : 일반적으로 기초자산 가격의 변동과 선물가격의 변동이 일치하지 않아…aoddl94 (69)in Korea • 한국 • KR • KO • 2 years agoRisk of derivatives Risk of derivatives Risk of derivatives Risk of derivatives The underlying of a derivatives might not fully match…aoddl94 (69)in #cogs • 2 years agoCoGSCoGS = Beg Inv + Purchase - End Inv.aoddl94 (69)in #dol • 2 years agoDOL DFL DTLDOL = (sales - tvc) / (Sales - TVC -F) : 회사 영업비용 중 고정비가 얼마나 많이 DFL = EBIT / (EBIT-Interest) DTL = DOL x DFLaoddl94 (69)in #dr • 2 years ago주식예탁증서 [ depository receipt ]주식예탁증서 [ depository receipt ] 국내 기업이 외국투자자들을 대상으로 유상증자를 할 때 유통편의를 위해 발행주식을 예탁기관에 맡기고 예탁기관이 발행주식(원주)을 근거로 발행, 유통하는…aoddl94 (69)in #cfa • 2 years agoCorporate IssuerCorporate's Liquidity 1 Primary Source of liquidity -> Operation 상의 사업 소득 cash (A/R, A/P) 및 단기금융상품 (MMF) 2…aoddl94 (69)in #bond • 2 years ago사채 발행채권의 현재가치를 Market interest rate = R(할인율)을 이용하며, Market Interest Rate = Coupon Rate -> PV = 액면가 FV -> par bond…aoddl94 (69)in #valuation • 2 years agoValuation Allowance회계 계정과목 중 V/A 는 USGAPP 에서 인정 DTA 10,000 V/A (4,000) IFRS에서는 인정 x DTA 6,000aoddl94 (69)in #cfa • 2 years agoDeferred Tax Assets (DTA) 와 Deferred Tax Liabilities (DTL)Asset on Book (Financial Reporting) > Asset on Tax --> DTA 나중에 공제 받을 것 Liabilities on Book < Liabilities…manish5502 (25)in #funding • 2 years agoWhat is Funding Rate? How to Arbitrage Using Funding Rate on WEEX?Some people claim that funding rate arbitrage can achieve an annualized return of 30%-40% with no risk. Is funding…
