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Certified Financial Manager (2026) - 1. Financial Accounting Part 3: Investment Property, Financial Assets

This course covers the Investment Property and Financial Assets units of the Financial Accounting section of the Certified Financial Manager qualification exam. It explores the theory and accounting practices under the Korean International Financial Reporting Standards (K-IFRS) and develops the financial accounting skills needed in professional practice. You can systematically study the key topics needed to prepare for the exam.

1 learners are taking this course

Level Basic

Course period 12 months

Financial Management
Financial Management
Accounting
Accounting
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kalman-filter
Financial Management
Financial Management
Accounting
Accounting
kalman-filter
kalman-filter

What you will gain after the course

  • Apply accounting methods for investment property and financial assets in accordance with K-IFRS.

  • Can perform calculations for basic accounting accounts and specialized accounting based on financial accounting theory.

  • You can solve questions related to investment property and financial assets in the financial accounting section of the Certified Financial Manager qualification exam.

재경관리사 (2026) · 재무회계 Part.3

Investment Property and Financial Assets: Mastering the Essentials of K-IFRS Accounting Treatment

Investment Property: 2 Lessons + Financial Assets: 6 Lessons · Master K-IFRS Theory and Accounting Treatment

재경관리사 (2026) · 재무회계 Part.3 강의 대표 이미지

You will be able to accurately classify and account for investment property and financial assets in the Certified Management Accountant exam in accordance with K-IFRS.

TOOL

Tools covered

Key standards and study tools for preparing for the Certified Financial Manager exam

재경

Certified Financial Manager

재무

Financial Accounting

IF

K-IFRS

CURRICULUM

What you’ll learn

Key Concepts and Accounting Treatment for Investment Property and Financial Assets under K-IFRS

1~2강

Understanding and Accounting for Investment Property

Understand the concept and criteria for investment property, and learn accurate accounting methods under K-IFRS.

3~8강

Classification, Measurement, and Accounting Treatment of Financial Assets

Systematically learn the classification criteria and measurement methods for each type of financial asset, as well as accounting procedures based on K-IFRS.

NOTICE

Notes to Review Before Taking the Course

  • This lecture covers the investment property and financial assets units in the financial accounting section of the Certified Financial Manager exam.
  • Q&A responses are not provided, and questions about the lecture content are not accepted separately.
  • Viewing at 1.25x–1.5x speed is recommended. Repeated study will help you become familiar with the flow of accounting procedures.
  • The content covers K-IFRS as of the time of filming, and some details may change when the standards are revised.
  • Please be sure to check the official guidance from the Korean Institute of Certified Public Accountants for the Certified Financial Manager exam schedule and question trends.

Recommended for
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Who is this course right for?

  • Working-level professionals responsible for corporate finance and accounting, tax, cost accounting, and management control functions.

  • Learners preparing for the Financial Management Specialist certification exam after earning Accounting Management Level 1 and Level 2 certifications.

  • An accounting professional seeking to focus on the investment property and financial assets sections of financial accounting.

Need to know before starting?

  • Understanding the fundamental concepts of accounting principles and financial accounting

  • Possesses accounting knowledge at the Accounting Manager Level 1 standard.

  • Basic tax knowledge at the Level 2 Computerized Tax Accounting standard.

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9 lectures ∙ (5hr 58min)

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