300Hours | IMFM | Activity https://300hours.com/members/imfm/activity/ Activity feed for IMFM. Sun, 08 Mar 2026 21:28:28 +0000 https://buddypress.org/?v= en-US 30 hourly 2 ab88490e0069c0d78ee92e65c3cb780c IMFM started the topic “lumpiness” of security issuance (?.?) in the forum CFA Level 1 https://300hours.com/f/cfa/level-1/t/lumpiness-of-security-issuance/ Thu, 19 Aug 2021 15:19:54 +0100 Hi All,

Could anyone please explain to me on below –>

C is incorrect. A company does not necessarily raise more funds according to its target capital structure because of the economies of scale in raising new capital and market conditions. These short-run deviations are due to the “lumpiness” of security issuance. The marginal cost of cap…Read more

]]> 3859d9f6792ddfe72e7021910bd07888 IMFM earned the award Forum Visitor: https://300hours.com/activity/p/6138/ Sun, 08 Aug 2021 02:14:42 +0100 Forum Visitor

]]> 0 7cf8697fb632187c4dd47894f60f8bf7 IMFM reached the rank Jr Portfolio Manager: New Post https://300hours.com/activity/p/6136/ Sun, 08 Aug 2021 02:14:28 +0100 Forum Level 4New Post

]]> 0 5822438fbb48670278e7cf96e2c3f579 IMFM started the topic Why Cost related to Preferred Shares cannot be capitalised? in the forum CFA Level 1 https://300hours.com/f/cfa/level-1/t/why-cost-related-to-preferred-shares-cannot-be-capitalised/ Sun, 08 Aug 2021 02:14:23 +0100 Hi All,

Why Cost related to Preferred Shares cannot be capitalised?

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Question:
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Q. On 1 January, a company that prepares its financial statements according to International Financial Reporting Standards (IFRS) arranged financing for the construction of a new…Read more

]]> 928fc93d2fcc2596e3599972e3eca510 IMFM replied to the topic Goodwill is no longer considered an intangible asset under IFRS? in the forum CFA Level 1 https://300hours.com/f/cfa/level-1/t/goodwill-is-no-longer-considered-an-intangible-asset-under-ifrs/#post-110295 Sun, 08 Aug 2021 02:11:05 +0100 Hi Zee,

Gotcha. Glad I have some confirmation that Goodwill is an intangible asset.

Maybe it was an error…

Thank you!

]]> 874874c852f89734e131ab347ce0f5e2 IMFM replied to the topic Goodwill is no longer considered an intangible asset under IFRS? in the forum CFA Level 1 https://300hours.com/f/cfa/level-1/t/goodwill-is-no-longer-considered-an-intangible-asset-under-ifrs/#post-109356 Sat, 31 Jul 2021 17:02:18 +0100 Hi Zee Tan Sir,

This statement was found when I was doing my practice questions in my CFA Resource Portal.

I can’t attach the screenshot. So I just copy and paste as per below.

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Question:
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After reading the financial statements and footnotes…Read more

]]> 8a913355a54239cd21132b7f0bcc85b5 IMFM started the topic Goodwill is no longer considered an intangible asset under IFRS? in the forum CFA Level 1 https://300hours.com/f/cfa/level-1/t/goodwill-is-no-longer-considered-an-intangible-asset-under-ifrs/ Sat, 31 Jul 2021 03:32:49 +0100 Hi All,

When I’m doing my practice questions for CFA Level 1, I changed upon a question which states in the answer that “Goodwill is no longer considered an intangible asset under IFRS”.

Where could I find the source to validate this? I tried searching for this and it seems that all the information I found states that Goodwill is an intangible…Read more

]]> ba055ecc35a706fd6e111358b460dbb1 IMFM reached the rank Sr Associate: Posts specific to the CFA Level 1 exam. https://300hours.com/activity/p/5210/ Thu, 08 Jul 2021 13:42:44 +0100 Forum Level 3Posts specific to the CFA Level 1 exam.

]]> 0 76cd2a36747155c8e5d34100ac037279 IMFM started the topic Need help to understand on "Reinvestment Coverage Ratio" in the forum CFA Level 1 https://300hours.com/f/cfa/level-1/t/need-help-to-understand-on-reinvestment-coverage-ratio/ Thu, 08 Jul 2021 13:42:43 +0100 <span style=”text-decoration: underline;”>Question
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<div class=”cfa-p”>The following partial common-size cash flow statement and coverage ratio information is available for a company:
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Cash Flow Statement for the Year Ended 31 December

</div>
<div id=”MAX17012-MC-Tdl”…Read more

]]> 3d64062e5d1995a9ae4d2a1a37cfa21c IMFM earned the award First Vote Received: https://300hours.com/activity/p/4829/ Sun, 27 Jun 2021 20:12:53 +0100 First Vote Received

]]> 0 37bc336ec43bf8afb5bade6f5cfa0f8c IMFM replied to the topic Need help with Cross Currency Question in the forum CFA Level 1 https://300hours.com/f/cfa/level-1/t/need-help-with-cross-currency-question/#post-104966 Sun, 27 Jun 2021 17:06:01 +0100 Thank you, KajalDighe!

]]> 2f23c39418e5c04f7e25e88e11b39391 IMFM earned the award First Post: New Post https://300hours.com/activity/p/4815/ Sun, 27 Jun 2021 15:59:06 +0100 First TopicNew Post

]]> 0 e480b49d58802ee8e64cc65ce14be811 IMFM started the topic Need help with Cross Currency Question in the forum CFA Level 1 https://300hours.com/f/cfa/level-1/t/need-help-with-cross-currency-question/ Sun, 27 Jun 2021 15:59:05 +0100 <span style=”text-decoration: underline;”>Question</span>

A New Zealand traveler returned from Singapore with SGD7,500 (Singapore dollars). A foreign exchange dealer provided the traveler with the following quotes:

Ratio
Spot Rates

USD/SGD
1.2600

NZD/USD
0.7670

USD: US dollar; NZD: New Zealand dollar

The amount of New Zealand dollars…Read more

]]> 641825802324a19f786f32d379fccfdc IMFM became a registered member https://300hours.com/activity/p/4813/ Sun, 27 Jun 2021 15:48:57 +0100 0