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Chapter 17: Specialized Financial Entities

In this section

  • Asset Management Firms: Fee Structures
    A deep dive into how asset managers earn revenue through management fees, performance-based incentives, and the accounting implications of these compensation models.
  • Non-Bank Financials: Leasing and Consumer Finance
    Explore the role of non-bank financial institutions in leasing and consumer finance, focusing on IFRS 16, ASC 842, risk management, loan loss provisions, and revenue recognition.
  • IFRS vs. US GAAP: Regulatory Overlaps
    Explore the evolving regulatory environment for specialized financial entities, focusing on IFRS vs. U.S. GAAP classifications, consolidations, revenue recognition, and more.
  • Vignette Drills: Mixed Financial Entities
    Explore item-set style questions merging asset management, leasing, and consumer finance, emphasizing IFRS vs. US GAAP differences and real exam complexity.
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Chapter 16: Insurance Companies—Core Analysis
Chapter 18: Evaluating Reporting Quality—Overview