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<rss xmlns:itunes="http://www.itunes.com/dtds/podcast-1.0.dtd" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:podcast="https://podcastindex.org/namespace/1.0" xmlns:media="http://search.yahoo.com/mrss/" version="2.0"><channel><title>CFA In The Car</title><link>https://www.spreaker.com/podcast/cfa-in-the-car--4972407</link><description><![CDATA[CFA in the Car is your high-yield mobile prep companion for the CFA® Level I, II, and III exams. Turn your daily commute, workouts, or errands into focused study sessions with clear breakdowns of core topics: Ethical and Professional Standards, Quantitative Methods, Economics, Financial Statement Analysis, Corporate Issuers, Equity Investments, Fixed Income, Derivatives, Alternative Investments, and Portfolio Management. Get practice questions, formula shortcuts, vignette strategies, ethics deep dives, and expert tips from charterholders and recent passers. Whether you’re a busy professional juggling work and study or aiming for all three levels, we make CFA prep efficient, practical, and sustainable — one drive at a time. Earn your charter without the burnout.]]></description><atom:link href="https://www.spreaker.com/show/4972407/episodes/feed" rel="self" type="application/rss+xml"/><language>en</language><category>Business</category><copyright>Copyright Circle Of Insight Productions</copyright><image><url>https://d3wo5wojvuv7l.cloudfront.net/t_rss_itunes_square_1400/images.spreaker.com/original/e4af81b5c31d22f01c1c1e6770e42b30.jpg</url><title>CFA In The Car</title><link>https://www.spreaker.com/podcast/cfa-in-the-car--4972407</link></image><lastBuildDate>Mon, 02 Nov 2026 13:04:09 +0000</lastBuildDate><itunes:author>Circle Of Insight Productions</itunes:author><itunes:owner><itunes:name>Circle Of Insight Productions</itunes:name><itunes:email>feeds@spreaker.com</itunes:email></itunes:owner><itunes:image href="https://d3wo5wojvuv7l.cloudfront.net/t_rss_itunes_square_1400/images.spreaker.com/original/e4af81b5c31d22f01c1c1e6770e42b30.jpg"/><itunes:subtitle>CFA in the Car is your high-yield mobile prep companion for the CFA® Level I, II, and III exams. Turn your daily commute, workouts, or errands into focused study sessions with clear breakdowns of core topics: Ethical and Professional Standards,...</itunes:subtitle><itunes:summary><![CDATA[CFA in the Car is your high-yield mobile prep companion for the CFA® Level I, II, and III exams. Turn your daily commute, workouts, or errands into focused study sessions with clear breakdowns of core topics: Ethical and Professional Standards, Quantitative Methods, Economics, Financial Statement Analysis, Corporate Issuers, Equity Investments, Fixed Income, Derivatives, Alternative Investments, and Portfolio Management. Get practice questions, formula shortcuts, vignette strategies, ethics deep dives, and expert tips from charterholders and recent passers. Whether you’re a busy professional juggling work and study or aiming for all three levels, we make CFA prep efficient, practical, and sustainable — one drive at a time. Earn your charter without the burnout.]]></itunes:summary><itunes:category text="Business"/><itunes:category text="Business"><itunes:category text="Investing"/></itunes:category><itunes:category text="Business"><itunes:category text="Management"/></itunes:category><itunes:explicit>false</itunes:explicit><podcast:guid>f3012d7a-d149-57f1-8a8c-3112e4d66b3c</podcast:guid><itunes:type>episodic</itunes:type><item><title>CFA Financial Statement Analysis: Deferred Taxes, DTA vs. DTL, and the Accounting Traps Candidates Miss</title><link>https://www.spreaker.com/episode/cfa-financial-statement-analysis-deferred-taxes-dta-vs-dtl-and-the-accounting-traps-candidates-miss--76087443</link><description><![CDATA[Deferred tax assets and deferred tax liabilities are essential concepts in CFA Financial Statement Analysis, particularly when evaluating differences between accounting income and taxable income. This episode explains how deferred taxes arise, how to distinguish temporary from permanent differences, and why depreciation methods can create deferred tax liabilities. Through practical calculations and common exam scenarios, listeners will learn how to identify deferred tax assets and liabilities, interpret their financial statement effects, and avoid frequent CFA examination mistakes.]]></description><guid isPermaLink="false">https://api.spreaker.com/episode/76087443</guid><pubDate>Mon, 02 Nov 2026 13:04:02 +0000</pubDate><enclosure url="https://dts.podtrac.com/redirect.mp3/api.spreaker.com/download/episode/76087443/podcast_1793371809.mp3" length="2949537" type="audio/mpeg"/><podcast:transcript url="https://transcription.spreaker.com/starship/efc88e46-452a-4abc-9cfd-9e999f509de0/efc88e46-452a-4abc-9cfd-9e999f509de0.srt" type="application/x-subrip" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/efc88e46-452a-4abc-9cfd-9e999f509de0/efc88e46-452a-4abc-9cfd-9e999f509de0.txt" type="text/plain" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/efc88e46-452a-4abc-9cfd-9e999f509de0/efc88e46-452a-4abc-9cfd-9e999f509de0.vtt" type="text/vtt" language="en"/><itunes:author>Circle Of Insight Productions</itunes:author><itunes:subtitle>Deferred tax assets and deferred tax liabilities are essential concepts in CFA Financial Statement Analysis, particularly when evaluating differences between accounting income and taxable income. This episode explains how deferred taxes arise, how to...</itunes:subtitle><itunes:summary><![CDATA[Deferred tax assets and deferred tax liabilities are essential concepts in CFA Financial Statement Analysis, particularly when evaluating differences between accounting income and taxable income. This episode explains how deferred taxes arise, how to distinguish temporary from permanent differences, and why depreciation methods can create deferred tax liabilities. Through practical calculations and common exam scenarios, listeners will learn how to identify deferred tax assets and liabilities, interpret their financial statement effects, and avoid frequent CFA examination mistakes.]]></itunes:summary><itunes:duration>185</itunes:duration><itunes:explicit>false</itunes:explicit><itunes:image href="https://d3wo5wojvuv7l.cloudfront.net/t_rss_itunes_square_1400/images.spreaker.com/original/e4af81b5c31d22f01c1c1e6770e42b30.jpg"/><itunes:episodeType>full</itunes:episodeType></item><item><title>CFA Level II Podcast: Earnings Quality — When Net Income Looks Better Than Cash Flow</title><link>https://www.spreaker.com/episode/cfa-level-ii-podcast-earnings-quality-when-net-income-looks-better-than-cash-flow--76078339</link><description><![CDATA[A company reports record profits, but its operating cash flow tells a very different story. This episode examines how CFA Level II candidates can evaluate earnings quality through accruals, revenue recognition, working capital, and the relationship between net income and cash flow. Learn how to identify financial reporting warning signs, interpret key ratios, and avoid common exam traps involving aggressive accounting practices.]]></description><guid isPermaLink="false">https://api.spreaker.com/episode/76078339</guid><pubDate>Sun, 01 Nov 2026 16:59:01 +0000</pubDate><enclosure url="https://dts.podtrac.com/redirect.mp3/api.spreaker.com/download/episode/76078339/podcast_1793320834.mp3" length="4640600" type="audio/mpeg"/><podcast:transcript url="https://transcription.spreaker.com/starship/56406e2c-70af-4860-9456-fdf961f7e835/56406e2c-70af-4860-9456-fdf961f7e835.srt" type="application/x-subrip" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/56406e2c-70af-4860-9456-fdf961f7e835/56406e2c-70af-4860-9456-fdf961f7e835.txt" type="text/plain" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/56406e2c-70af-4860-9456-fdf961f7e835/56406e2c-70af-4860-9456-fdf961f7e835.vtt" type="text/vtt" language="en"/><itunes:author>Circle Of Insight Productions</itunes:author><itunes:subtitle>A company reports record profits, but its operating cash flow tells a very different story. This episode examines how CFA Level II candidates can evaluate earnings quality through accruals, revenue recognition, working capital, and the relationship...</itunes:subtitle><itunes:summary><![CDATA[A company reports record profits, but its operating cash flow tells a very different story. This episode examines how CFA Level II candidates can evaluate earnings quality through accruals, revenue recognition, working capital, and the relationship between net income and cash flow. Learn how to identify financial reporting warning signs, interpret key ratios, and avoid common exam traps involving aggressive accounting practices.]]></itunes:summary><itunes:duration>291</itunes:duration><itunes:explicit>false</itunes:explicit><itunes:image href="https://d3wo5wojvuv7l.cloudfront.net/t_rss_itunes_square_1400/images.spreaker.com/original/e4af81b5c31d22f01c1c1e6770e42b30.jpg"/><itunes:episodeType>full</itunes:episodeType></item><item><title>Material Nonpublic Information: Insider Trading and the CFA Ethics Rules</title><link>https://www.spreaker.com/episode/material-nonpublic-information-insider-trading-and-the-cfa-ethics-rules--75840674</link><description><![CDATA[What happens when an investment analyst discovers information that could move a company’s stock price before the public knows about it? This episode examines insider trading, material nonpublic information, and Standard II(A) of the CFA Institute Code and Standards. We’ll explore the mosaic theory, examine realistic investment scenarios, and explain how to distinguish legitimate financial research from unethical trading. An essential review for CFA Level I candidates, with connections to securities regulation, the SIE exam, and white-collar crime investigations.]]></description><guid isPermaLink="false">https://api.spreaker.com/episode/75840674</guid><pubDate>Sun, 18 Oct 2026 15:03:01 +0000</pubDate><enclosure url="https://dts.podtrac.com/redirect.mp3/api.spreaker.com/download/episode/75840674/podcast_1792273669.mp3" length="3586089" type="audio/mpeg"/><podcast:transcript url="https://transcription.spreaker.com/starship/79ba3287-fb3b-4d8d-8fab-ad129e787c4d/79ba3287-fb3b-4d8d-8fab-ad129e787c4d.srt" type="application/x-subrip" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/79ba3287-fb3b-4d8d-8fab-ad129e787c4d/79ba3287-fb3b-4d8d-8fab-ad129e787c4d.txt" type="text/plain" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/79ba3287-fb3b-4d8d-8fab-ad129e787c4d/79ba3287-fb3b-4d8d-8fab-ad129e787c4d.vtt" type="text/vtt" language="en"/><itunes:author>Circle Of Insight Productions</itunes:author><itunes:subtitle>What happens when an investment analyst discovers information that could move a company’s stock price before the public knows about it? This episode examines insider trading, material nonpublic information, and Standard II(A) of the CFA Institute Code...</itunes:subtitle><itunes:summary><![CDATA[What happens when an investment analyst discovers information that could move a company’s stock price before the public knows about it? This episode examines insider trading, material nonpublic information, and Standard II(A) of the CFA Institute Code and Standards. We’ll explore the mosaic theory, examine realistic investment scenarios, and explain how to distinguish legitimate financial research from unethical trading. An essential review for CFA Level I candidates, with connections to securities regulation, the SIE exam, and white-collar crime investigations.]]></itunes:summary><itunes:duration>225</itunes:duration><itunes:explicit>false</itunes:explicit><itunes:image href="https://d3wo5wojvuv7l.cloudfront.net/t_rss_itunes_square_1400/images.spreaker.com/original/e4af81b5c31d22f01c1c1e6770e42b30.jpg"/><itunes:episodeType>full</itunes:episodeType></item><item><title>Type I vs. Type II Errors: The Mistake That Changes Everything</title><link>https://www.spreaker.com/episode/type-i-vs-type-ii-errors-the-mistake-that-changes-everything--75694247</link><guid isPermaLink="false">https://api.spreaker.com/episode/75694247</guid><pubDate>Sun, 11 Oct 2026 16:10:02 +0000</pubDate><enclosure url="https://dts.podtrac.com/redirect.mp3/api.spreaker.com/download/episode/75694247/podcast_1791602110.mp3" length="3848568" type="audio/mpeg"/><podcast:transcript url="https://transcription.spreaker.com/starship/f0e0483e-a6f7-4d1b-b641-3fd6893378da/f0e0483e-a6f7-4d1b-b641-3fd6893378da.srt" type="application/x-subrip" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/f0e0483e-a6f7-4d1b-b641-3fd6893378da/f0e0483e-a6f7-4d1b-b641-3fd6893378da.txt" type="text/plain" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/f0e0483e-a6f7-4d1b-b641-3fd6893378da/f0e0483e-a6f7-4d1b-b641-3fd6893378da.vtt" type="text/vtt" language="en"/><itunes:author>Circle Of Insight Productions</itunes:author><itunes:duration>241</itunes:duration><itunes:explicit>false</itunes:explicit><itunes:image href="https://d3wo5wojvuv7l.cloudfront.net/t_rss_itunes_square_1400/images.spreaker.com/original/e4af81b5c31d22f01c1c1e6770e42b30.jpg"/><itunes:episodeType>full</itunes:episodeType></item><item><title>CFA Level I Ethics: The Code and Standards You Must Know</title><link>https://www.spreaker.com/episode/cfa-level-i-ethics-the-code-and-standards-you-must-know--75553889</link><description><![CDATA[Ethics is one of the most important areas of the CFA Level I exam, and it requires more than simply memorizing a list of rules. In this episode of CFA in the Car, we break down the CFA Institute Code of Ethics and introduce the Standards of Professional Conduct that candidates are expected to apply to real-world situations. You’ll learn the principles behind professionalism, integrity, independent judgment, and putting clients’ interests first. We’ll also look at the kinds of scenarios that can turn an apparently obvious ethical question into a difficult exam problem. By the end, you should have a framework for thinking through CFA ethics questions rather than relying on memorization alone.]]></description><guid isPermaLink="false">https://api.spreaker.com/episode/75553889</guid><pubDate>Sun, 04 Oct 2026 19:16:02 +0000</pubDate><enclosure url="https://dts.podtrac.com/redirect.mp3/api.spreaker.com/download/episode/75553889/podcast_1791061301.mp3" length="3170220" type="audio/mpeg"/><podcast:transcript url="https://transcription.spreaker.com/starship/a505a168-384a-4f83-bc69-fdcb52ce8846/a505a168-384a-4f83-bc69-fdcb52ce8846.srt" type="application/x-subrip" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/a505a168-384a-4f83-bc69-fdcb52ce8846/a505a168-384a-4f83-bc69-fdcb52ce8846.txt" type="text/plain" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/a505a168-384a-4f83-bc69-fdcb52ce8846/a505a168-384a-4f83-bc69-fdcb52ce8846.vtt" type="text/vtt" language="en"/><itunes:author>Circle Of Insight Productions</itunes:author><itunes:subtitle>Ethics is one of the most important areas of the CFA Level I exam, and it requires more than simply memorizing a list of rules. In this episode of CFA in the Car, we break down the CFA Institute Code of Ethics and introduce the Standards of...</itunes:subtitle><itunes:summary><![CDATA[Ethics is one of the most important areas of the CFA Level I exam, and it requires more than simply memorizing a list of rules. In this episode of CFA in the Car, we break down the CFA Institute Code of Ethics and introduce the Standards of Professional Conduct that candidates are expected to apply to real-world situations. You’ll learn the principles behind professionalism, integrity, independent judgment, and putting clients’ interests first. We’ll also look at the kinds of scenarios that can turn an apparently obvious ethical question into a difficult exam problem. By the end, you should have a framework for thinking through CFA ethics questions rather than relying on memorization alone.]]></itunes:summary><itunes:duration>199</itunes:duration><itunes:explicit>false</itunes:explicit><itunes:image href="https://d3wo5wojvuv7l.cloudfront.net/t_rss_itunes_square_1400/images.spreaker.com/original/e4af81b5c31d22f01c1c1e6770e42b30.jpg"/><itunes:episodeType>full</itunes:episodeType></item><item><title>ASC 740 on the CFA Exam: Temporary Differences, Deferred Taxes, and the Effective Rate Story</title><link>https://www.spreaker.com/episode/asc-740-on-the-cfa-exam-temporary-differences-deferred-taxes-and-the-effective-rate-story--75401845</link><description><![CDATA[This guide walks CFA candidates through the ASC 740 framework that sits behind U.S. GAAP income-tax notes. It separates differences that reverse from those that never do, then shows how those differences become deferred tax assets and liabilities. It explains when a valuation allowance is required, how intraperiod allocation splits the tax line, and how uncertain tax positions change both the provision and the footnotes. The goal is to turn a dense disclosure into usable analysis of earnings quality, cash taxes, and ratio distortion.]]></description><guid isPermaLink="false">https://api.spreaker.com/episode/75401845</guid><pubDate>Sun, 27 Sep 2026 21:06:25 +0000</pubDate><enclosure url="https://dts.podtrac.com/redirect.mp3/api.spreaker.com/download/episode/75401845/output.mp3" length="4964797" type="audio/mpeg"/><podcast:transcript url="https://transcription.spreaker.com/starship/02c5a08b-02d4-468e-ac25-1a6437a24e58/02c5a08b-02d4-468e-ac25-1a6437a24e58.srt" type="application/x-subrip" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/02c5a08b-02d4-468e-ac25-1a6437a24e58/02c5a08b-02d4-468e-ac25-1a6437a24e58.txt" type="text/plain" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/02c5a08b-02d4-468e-ac25-1a6437a24e58/02c5a08b-02d4-468e-ac25-1a6437a24e58.vtt" type="text/vtt" language="en"/><itunes:author>Circle Of Insight Productions</itunes:author><itunes:subtitle>This guide walks CFA candidates through the ASC 740 framework that sits behind U.S. GAAP income-tax notes. It separates differences that reverse from those that never do, then shows how those differences become deferred tax assets and liabilities. It...</itunes:subtitle><itunes:summary><![CDATA[This guide walks CFA candidates through the ASC 740 framework that sits behind U.S. GAAP income-tax notes. It separates differences that reverse from those that never do, then shows how those differences become deferred tax assets and liabilities. It explains when a valuation allowance is required, how intraperiod allocation splits the tax line, and how uncertain tax positions change both the provision and the footnotes. The goal is to turn a dense disclosure into usable analysis of earnings quality, cash taxes, and ratio distortion.]]></itunes:summary><itunes:duration>311</itunes:duration><itunes:explicit>false</itunes:explicit><itunes:image href="https://d3wo5wojvuv7l.cloudfront.net/t_rss_itunes_square_1400/images.spreaker.com/original/e4af81b5c31d22f01c1c1e6770e42b30.jpg"/><itunes:episodeType>full</itunes:episodeType></item><item><title>Master the Road to ASC 842: Essential Lessee &amp; Lessor Accounting for the Commute</title><link>https://www.spreaker.com/episode/master-the-road-to-asc-842-essential-lessee-lessor-accounting-for-the-commute--75308244</link><description><![CDATA[Turn your daily drive into high-yield study time with this audio breakdown of ASC 842 lease accounting fundamentals. This episode tackles the core distinctions between operating and finance leases, walks through initial right-of-use asset and liability measurements, and explains the subsequent accounting treatment for both lessees and lessors. You will discover exactly how these rules reshape corporate balance sheets, debt-to-equity ratios, and EBITDA across financial reporting frameworks. Finally, we highlight the most frequent Task-Based Simulation traps and disclosure rules tested on the exam so you can secure points without sitting at a desk.<br /> For financial analysts and candidates on the move, ASC 842 is one of the most critical accounting frameworks to master. By eliminating off-balance-sheet operating leases for lessees, the standard fundamentally altered how leverage, liquidity, and operational performance are assessed across global enterprises.]]></description><guid isPermaLink="false">https://api.spreaker.com/episode/75308244</guid><pubDate>Wed, 23 Sep 2026 02:45:31 +0000</pubDate><enclosure url="https://dts.podtrac.com/redirect.mp3/api.spreaker.com/download/episode/75308244/podcast_1790131231.mp3" length="2976705" type="audio/mpeg"/><podcast:transcript url="https://transcription.spreaker.com/starship/7731c1bb-3e36-4211-9503-d97aff20e642/7731c1bb-3e36-4211-9503-d97aff20e642.srt" type="application/x-subrip" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/7731c1bb-3e36-4211-9503-d97aff20e642/7731c1bb-3e36-4211-9503-d97aff20e642.txt" type="text/plain" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/7731c1bb-3e36-4211-9503-d97aff20e642/7731c1bb-3e36-4211-9503-d97aff20e642.vtt" type="text/vtt" language="en"/><itunes:author>Circle Of Insight Productions</itunes:author><itunes:subtitle>Turn your daily drive into high-yield study time with this audio breakdown of ASC 842 lease accounting fundamentals. This episode tackles the core distinctions between operating and finance leases, walks through initial right-of-use asset and...</itunes:subtitle><itunes:summary><![CDATA[Turn your daily drive into high-yield study time with this audio breakdown of ASC 842 lease accounting fundamentals. This episode tackles the core distinctions between operating and finance leases, walks through initial right-of-use asset and liability measurements, and explains the subsequent accounting treatment for both lessees and lessors. You will discover exactly how these rules reshape corporate balance sheets, debt-to-equity ratios, and EBITDA across financial reporting frameworks. Finally, we highlight the most frequent Task-Based Simulation traps and disclosure rules tested on the exam so you can secure points without sitting at a desk.<br /> For financial analysts and candidates on the move, ASC 842 is one of the most critical accounting frameworks to master. By eliminating off-balance-sheet operating leases for lessees, the standard fundamentally altered how leverage, liquidity, and operational performance are assessed across global enterprises.]]></itunes:summary><itunes:duration>187</itunes:duration><itunes:keywords>accountant,accounting,business,contracts,corporation,debt,education,finance,financial,income,leases,math,money,ratio,statement,two</itunes:keywords><itunes:explicit>false</itunes:explicit><itunes:image href="https://d3wo5wojvuv7l.cloudfront.net/t_rss_itunes_square_1400/images.spreaker.com/original/e4af81b5c31d22f01c1c1e6770e42b30.jpg"/><itunes:episodeType>full</itunes:episodeType></item><item><title>CFA Quant Core: TVM, DCF, and the Calculator Moves That Save 40 Seconds</title><link>https://www.spreaker.com/episode/cfa-quant-core-tvm-dcf-and-the-calculator-moves-that-save-40-seconds--75105581</link><description><![CDATA[Time value of money is the engine under almost every Level I valuation question. Ordinary vs. due annuities and NPV vs. IRR ranking conflicts are where most candidates lose easy points. The difference is often four keystrokes on the BA II Plus or HP 12C.]]></description><guid isPermaLink="false">https://api.spreaker.com/episode/75105581</guid><pubDate>Sun, 13 Sep 2026 18:58:08 +0000</pubDate><enclosure url="https://dts.podtrac.com/redirect.mp3/api.spreaker.com/download/episode/75105581/podcast_1789325365.mp3" length="6143164" type="audio/mpeg"/><podcast:transcript url="https://transcription.spreaker.com/starship/9f7aff1a-609c-4294-a6f4-93ca79dc2ed1/9f7aff1a-609c-4294-a6f4-93ca79dc2ed1.srt" type="application/x-subrip" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/9f7aff1a-609c-4294-a6f4-93ca79dc2ed1/9f7aff1a-609c-4294-a6f4-93ca79dc2ed1.txt" type="text/plain" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/9f7aff1a-609c-4294-a6f4-93ca79dc2ed1/9f7aff1a-609c-4294-a6f4-93ca79dc2ed1.vtt" type="text/vtt" language="en"/><itunes:author>Circle Of Insight Productions</itunes:author><itunes:subtitle>Time value of money is the engine under almost every Level I valuation question. Ordinary vs. due annuities and NPV vs. IRR ranking conflicts are where most candidates lose easy points. The difference is often four keystrokes on the BA II Plus or HP 12C.</itunes:subtitle><itunes:summary><![CDATA[Time value of money is the engine under almost every Level I valuation question. Ordinary vs. due annuities and NPV vs. IRR ranking conflicts are where most candidates lose easy points. The difference is often four keystrokes on the BA II Plus or HP 12C.]]></itunes:summary><itunes:duration>384</itunes:duration><itunes:keywords>accounting,analysis,business,cfa,economic,economics,education,exam,finance,financial,math,money</itunes:keywords><itunes:explicit>false</itunes:explicit><itunes:image href="https://d3wo5wojvuv7l.cloudfront.net/t_rss_itunes_square_1400/images.spreaker.com/original/e4af81b5c31d22f01c1c1e6770e42b30.jpg"/><itunes:episodeType>full</itunes:episodeType></item><item><title>FSA Core: Inventory Methods, LIFO Reserve, and Why COGS Is a Valuation Question in Disguise</title><link>https://www.spreaker.com/episode/fsa-core-inventory-methods-lifo-reserve-and-why-cogs-is-a-valuation-question-in-disguise--74928570</link><description><![CDATA[This study guide examines the core mechanics of inventory cost flow assumptions, dissecting how FIFO, LIFO, and weighted average methods directly reshape reported earnings and asset bases. We break down the mechanics of the LIFO reserve, the operational hazards of LIFO liquidation, and the standard treatment of lower of cost or net realizable value write-downs. Finally, we map how these inventory accounting choices flow mechanically through profitability and liquidity ratios to prevent common financial statement analysis pitfalls.]]></description><guid isPermaLink="false">https://api.spreaker.com/episode/74928570</guid><pubDate>Sun, 06 Sep 2026 21:59:02 +0000</pubDate><enclosure url="https://dts.podtrac.com/redirect.mp3/api.spreaker.com/download/episode/74928570/podcast_1788644259.mp3" length="7186390" type="audio/mpeg"/><podcast:transcript url="https://transcription.spreaker.com/starship/faa832b3-11f4-4d42-aeda-19ba513fd626/faa832b3-11f4-4d42-aeda-19ba513fd626.srt" type="application/x-subrip" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/faa832b3-11f4-4d42-aeda-19ba513fd626/faa832b3-11f4-4d42-aeda-19ba513fd626.txt" type="text/plain" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/faa832b3-11f4-4d42-aeda-19ba513fd626/faa832b3-11f4-4d42-aeda-19ba513fd626.vtt" type="text/vtt" language="en"/><itunes:author>Circle Of Insight Productions</itunes:author><itunes:subtitle>This study guide examines the core mechanics of inventory cost flow assumptions, dissecting how FIFO, LIFO, and weighted average methods directly reshape reported earnings and asset bases. We break down the mechanics of the LIFO reserve, the...</itunes:subtitle><itunes:summary><![CDATA[This study guide examines the core mechanics of inventory cost flow assumptions, dissecting how FIFO, LIFO, and weighted average methods directly reshape reported earnings and asset bases. We break down the mechanics of the LIFO reserve, the operational hazards of LIFO liquidation, and the standard treatment of lower of cost or net realizable value write-downs. Finally, we map how these inventory accounting choices flow mechanically through profitability and liquidity ratios to prevent common financial statement analysis pitfalls.]]></itunes:summary><itunes:duration>450</itunes:duration><itunes:keywords>account,accounting,business,cfa,economics,economy,educate,money,taxes</itunes:keywords><itunes:explicit>false</itunes:explicit><itunes:image href="https://d3wo5wojvuv7l.cloudfront.net/t_rss_itunes_square_1400/images.spreaker.com/original/e4af81b5c31d22f01c1c1e6770e42b30.jpg"/><itunes:episodeType>full</itunes:episodeType></item><item><title>CFA Level II FSA Core: Revenue Recognition, Earnings Quality, and IFRS vs. U.S. GAAP Traps</title><link>https://www.spreaker.com/episode/cfa-level-ii-fsa-core-revenue-recognition-earnings-quality-and-ifrs-vs-u-s-gaap-traps--74784914</link><description><![CDATA[Revenue recognition questions on the CFA Level II exam test more than memorization—they test whether you can identify when reported revenue faithfully reflects economic activity. This study guide reviews the five-step revenue model, bill-and-hold arrangements, channel stuffing, non-GAAP metrics, and the warning signs of weak earnings quality. It also explains which IFRS and U.S. GAAP differences can meaningfully affect financial ratios and which differences are unlikely to matter.]]></description><guid isPermaLink="false">https://api.spreaker.com/episode/74784914</guid><pubDate>Tue, 01 Sep 2026 15:51:30 +0000</pubDate><enclosure url="https://dts.podtrac.com/redirect.mp3/api.spreaker.com/download/episode/74784914/podcast_1788277494.mp3" length="5061485" type="audio/mpeg"/><podcast:transcript url="https://transcription.spreaker.com/starship/dbc6d184-ff69-4763-a539-c7f87a5e1208/dbc6d184-ff69-4763-a539-c7f87a5e1208.srt" type="application/x-subrip" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/dbc6d184-ff69-4763-a539-c7f87a5e1208/dbc6d184-ff69-4763-a539-c7f87a5e1208.txt" type="text/plain" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/dbc6d184-ff69-4763-a539-c7f87a5e1208/dbc6d184-ff69-4763-a539-c7f87a5e1208.vtt" type="text/vtt" language="en"/><itunes:author>Circle Of Insight Productions</itunes:author><itunes:subtitle>Revenue recognition questions on the CFA Level II exam test more than memorization—they test whether you can identify when reported revenue faithfully reflects economic activity. This study guide reviews the five-step revenue model, bill-and-hold...</itunes:subtitle><itunes:summary><![CDATA[Revenue recognition questions on the CFA Level II exam test more than memorization—they test whether you can identify when reported revenue faithfully reflects economic activity. This study guide reviews the five-step revenue model, bill-and-hold arrangements, channel stuffing, non-GAAP metrics, and the warning signs of weak earnings quality. It also explains which IFRS and U.S. GAAP differences can meaningfully affect financial ratios and which differences are unlikely to matter.]]></itunes:summary><itunes:duration>317</itunes:duration><itunes:keywords>accounting,balance,business,cfa,company,education,exam,gaap,ifrs,math,money,prep,revenue,sheets</itunes:keywords><itunes:explicit>false</itunes:explicit><itunes:image href="https://d3wo5wojvuv7l.cloudfront.net/t_rss_itunes_square_1400/images.spreaker.com/original/e4af81b5c31d22f01c1c1e6770e42b30.jpg"/><itunes:episodeType>full</itunes:episodeType></item><item><title>FAR Core: Subsequent Events, Contingencies, and Tricky Balance Sheet Disclosures</title><link>https://www.spreaker.com/episode/far-core-subsequent-events-contingencies-and-tricky-balance-sheet-disclosures--72098982</link><description><![CDATA[This episode equips CFA candidates with precise guidance on handling events occurring after the balance sheet date but before financial statements are issued, along with the strict recognition and disclosure rules for contingencies. You will master when to adjust the financial statements, when to disclose only, and how to avoid common Task-Based Simulation pitfalls related to loss contingencies and subsequent events. Clear explanations, layman’s summaries, three practice questions with detailed solutions, and one high-yield exam tip make this session essential for FAR mastery.]]></description><guid isPermaLink="false">https://api.spreaker.com/episode/72098982</guid><pubDate>Thu, 21 May 2026 15:05:29 +0000</pubDate><enclosure url="https://dts.podtrac.com/redirect.mp3/api.spreaker.com/download/episode/72098982/podcast_1779375417.mp3" length="6714096" type="audio/mpeg"/><podcast:transcript url="https://transcription.spreaker.com/starship/3cf033e9-ae6a-473c-8025-a4623939c864/3cf033e9-ae6a-473c-8025-a4623939c864.srt" type="application/x-subrip" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/3cf033e9-ae6a-473c-8025-a4623939c864/3cf033e9-ae6a-473c-8025-a4623939c864.txt" type="text/plain" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/3cf033e9-ae6a-473c-8025-a4623939c864/3cf033e9-ae6a-473c-8025-a4623939c864.vtt" type="text/vtt" language="en"/><itunes:author>Circle Of Insight Productions</itunes:author><itunes:subtitle>This episode equips CFA candidates with precise guidance on handling events occurring after the balance sheet date but before financial statements are issued, along with the strict recognition and disclosure rules for contingencies. You will master...</itunes:subtitle><itunes:summary><![CDATA[This episode equips CFA candidates with precise guidance on handling events occurring after the balance sheet date but before financial statements are issued, along with the strict recognition and disclosure rules for contingencies. You will master when to adjust the financial statements, when to disclose only, and how to avoid common Task-Based Simulation pitfalls related to loss contingencies and subsequent events. Clear explanations, layman’s summaries, three practice questions with detailed solutions, and one high-yield exam tip make this session essential for FAR mastery.]]></itunes:summary><itunes:duration>420</itunes:duration><itunes:keywords>accounting,balance,business,cfa,corporations,finance,financial,government,law,legal,money,sheet,taxes,wealth</itunes:keywords><itunes:explicit>false</itunes:explicit><itunes:image href="https://d3wo5wojvuv7l.cloudfront.net/t_rss_itunes_square_1400/images.spreaker.com/original/e4af81b5c31d22f01c1c1e6770e42b30.jpg"/><itunes:episodeType>full</itunes:episodeType></item><item><title>The FSA Core: Deconstructing Long-Lived Asset Capitalization vs. Expensing</title><link>https://www.spreaker.com/episode/the-fsa-core-deconstructing-long-lived-asset-capitalization-vs-expensing--72043870</link><description><![CDATA[This episode delivers a technical examination of one of the most critical and testable areas in CFA Level I Financial Statement Analysis: the decision to capitalize versus expense costs related to long-lived assets. It dissects the accounting mechanics, financial statement impacts, and resulting distortions to key ratios such as Return on Assets (ROA), debt-to-equity, and operating cash flow, highlighting opportunities for earnings manipulation by management. As the foundational deep dive into FSA, this content builds the analytical framework essential for later sections on corporate issuers and equity valuation.]]></description><guid isPermaLink="false">https://api.spreaker.com/episode/72043870</guid><pubDate>Sun, 17 May 2026 18:39:26 +0000</pubDate><enclosure url="https://dts.podtrac.com/redirect.mp3/api.spreaker.com/download/episode/72043870/podcast_1779042567.mp3" length="7646981" type="audio/mpeg"/><podcast:transcript url="https://transcription.spreaker.com/starship/a16694b7-189f-4e76-b074-6fd1fb5f12d5/a16694b7-189f-4e76-b074-6fd1fb5f12d5.srt" type="application/x-subrip" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/a16694b7-189f-4e76-b074-6fd1fb5f12d5/a16694b7-189f-4e76-b074-6fd1fb5f12d5.txt" type="text/plain" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/a16694b7-189f-4e76-b074-6fd1fb5f12d5/a16694b7-189f-4e76-b074-6fd1fb5f12d5.vtt" type="text/vtt" language="en"/><itunes:author>Circle Of Insight Productions</itunes:author><itunes:subtitle>This episode delivers a technical examination of one of the most critical and testable areas in CFA Level I Financial Statement Analysis: the decision to capitalize versus expense costs related to long-lived assets. It dissects the accounting...</itunes:subtitle><itunes:summary><![CDATA[This episode delivers a technical examination of one of the most critical and testable areas in CFA Level I Financial Statement Analysis: the decision to capitalize versus expense costs related to long-lived assets. It dissects the accounting mechanics, financial statement impacts, and resulting distortions to key ratios such as Return on Assets (ROA), debt-to-equity, and operating cash flow, highlighting opportunities for earnings manipulation by management. As the foundational deep dive into FSA, this content builds the analytical framework essential for later sections on corporate issuers and equity valuation.]]></itunes:summary><itunes:duration>478</itunes:duration><itunes:keywords>accounting,asset,balance,business,cash,cfa,depreciation,equity,finance,financial,income,money,sheet</itunes:keywords><itunes:explicit>false</itunes:explicit><itunes:image href="https://d3wo5wojvuv7l.cloudfront.net/t_rss_itunes_square_1400/images.spreaker.com/original/e4af81b5c31d22f01c1c1e6770e42b30.jpg"/><itunes:episodeType>full</itunes:episodeType></item><item><title>How to Pass the CFA Level 1 Exam on Your First Try: 2026 CFA Institute Blueprint + High-Yield 10-Topic Study Strategy</title><link>https://www.spreaker.com/episode/how-to-pass-the-cfa-level-1-exam-on-your-first-try-2026-cfa-institute-blueprint-high-yield-10-topic-study-strategy--72036779</link><description><![CDATA[While the CPA is a structured public accounting sprint, the CFA remains a rigorous global marathon built for investment professionals, with three sequential levels emphasizing analysis, valuation, and portfolio management. This complete guide breaks down the full CFA Institute 10 Core Curriculum Categories with exact 2026 weights — led by Ethical and Professional Standards (15–20%), Financial Statement Analysis (11–14%), Equity Investments (11–14%), and Fixed Income (11–14%) — plus Quantitative Methods, Economics, Derivatives, Alternatives, and Portfolio Management. Follow the smart chronological game plan that front-loads the Core Four (up to 62% of the exam) so you can efficiently master the CFA curriculum, crush multiple-choice and item-set questions, and advance toward your charter.]]></description><guid isPermaLink="false">https://api.spreaker.com/episode/72036779</guid><pubDate>Sun, 17 May 2026 00:45:21 +0000</pubDate><enclosure url="https://dts.podtrac.com/redirect.mp3/api.spreaker.com/download/episode/72036779/podcast_1778978340.mp3" length="3407203" type="audio/mpeg"/><podcast:transcript url="https://transcription.spreaker.com/starship/1f230ff5-ba9f-45c8-8398-3eaec9582eb4/1f230ff5-ba9f-45c8-8398-3eaec9582eb4.srt" type="application/x-subrip" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/1f230ff5-ba9f-45c8-8398-3eaec9582eb4/1f230ff5-ba9f-45c8-8398-3eaec9582eb4.txt" type="text/plain" language="en"/><podcast:transcript url="https://transcription.spreaker.com/starship/1f230ff5-ba9f-45c8-8398-3eaec9582eb4/1f230ff5-ba9f-45c8-8398-3eaec9582eb4.vtt" type="text/vtt" language="en"/><itunes:author>Circle Of Insight Productions</itunes:author><itunes:subtitle>While the CPA is a structured public accounting sprint, the CFA remains a rigorous global marathon built for investment professionals, with three sequential levels emphasizing analysis, valuation, and portfolio management. This complete guide breaks...</itunes:subtitle><itunes:summary><![CDATA[While the CPA is a structured public accounting sprint, the CFA remains a rigorous global marathon built for investment professionals, with three sequential levels emphasizing analysis, valuation, and portfolio management. This complete guide breaks down the full CFA Institute 10 Core Curriculum Categories with exact 2026 weights — led by Ethical and Professional Standards (15–20%), Financial Statement Analysis (11–14%), Equity Investments (11–14%), and Fixed Income (11–14%) — plus Quantitative Methods, Economics, Derivatives, Alternatives, and Portfolio Management. Follow the smart chronological game plan that front-loads the Core Four (up to 62% of the exam) so you can efficiently master the CFA curriculum, crush multiple-choice and item-set questions, and advance toward your charter.]]></itunes:summary><itunes:duration>213</itunes:duration><itunes:keywords>business,cfa,exam,finance,financial,investing,law,management,math,money,prep,statistics,wealth</itunes:keywords><itunes:explicit>false</itunes:explicit><itunes:image href="https://d3wo5wojvuv7l.cloudfront.net/t_rss_itunes_square_1400/images.spreaker.com/original/e4af81b5c31d22f01c1c1e6770e42b30.jpg"/><itunes:episodeType>full</itunes:episodeType></item></channel></rss>
