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2016cfa一级notes变化,小伙伴来围观啦

来源:财萃网 | 更新:2016-04-01 16:12:02 | 关键词:2016cfa一级notes变

摘要:CFA六月考试没多少天啦,小伙伴们造不造。CFA一级考试240个选择题,上午120个,下午120个,考试时间还是挺紧张的,不过三选一的概率让你不会也有33.33%击中答案的概率。在紧张的备考中,财萃萌编不辞辛劳,整理了2016年CFA一级notes变化详解,小伙伴们速来围观领走。

CFA六月考试没多少天啦,小伙伴们造不造。CFA一级考试240个选择题,上午120个,下午120个,考试时间还是挺紧张的,不过三选一的概率让你不会也有33.33%击中答案的概率。在紧张的备考中,财萃萌编不辞辛劳,整理了2016年CFA一级notes变化详解,小伙伴们速来围观领走。

 

2016cfa一级notes变化,小伙伴来围观啦


变动部分:

 

1.财务报告及分析 Financial Reporting and Analysis

 

SS7,R23.Financial Reporting Mechanics

 

新增考点:

 

1、describe how business activities are classified for financial reporting purposes

 

SS8,R25.Understanding Income Statements

 

新增考点:

 

1、describe key aspects of the converged accounting standards issued by the International Accounting Standards Board and Financial Accounting Standards Board in May 2014;

 

SS9,Reading 29: Inventories

 

调整考点:

 

1、calculate and compare cost of sales, gross profit, and ending inventory using different inventory valuation methods and using perpetual and periodic inventory systems;

 

新增考点:

 

1、calculate and explain how inflation and deflation of inventory costs affect the financial statements and ratios of companies that use different inventory valuation methods;

 

2、explain LIFO reserve and LIFO liquidation and their effects on financial statements and ratios;

 

3、convert a company’s reported financial statements from LIFO to FIFO for purposes of comparison;

 

4、describe implications of valuing inventory at net realisable value for financial statements and ratios;

 

5、explain issues that analysts should consider when examining a company’s inventory disclosures and other sources of information;

 

6、calculate and compare ratios of companies, including companies that use different inventory methods;

 

7、analyze and compare the financial statements of companies, including companies that use different inventory methods.

 

删除考点:

 

1、calculate and compare cost of sales, gross profit, and ending inventory using perpetual

 

and periodic inventory systems;

 

2、compare cost of sales, ending inventory, and gross profit using different inventory valuation methods;

 

3、calculate and interpret ratios used to evaluate inventory management.

 

SS9,Reading 30: Long-lived Assets

 

调整考点:

 

1、describe the different depreciation methods for property, plant, and equipment and calculate depreciation expense;

 

2、describe the different amortisation methods for intangible assets with finite lives and calculate amortisation expense;

 

3、describe how the choice of amortisation method and assumptions concerning useful life and residual value affect amortisation expense, financial statements, and ratios;

 

新增考点:

 

1、explain and evaluate how capitalising versus expensing costs in the period in which they are incurred affects financial statements and ratios;

 

2、describe how the choice of depreciation method and assumptions concerning useful life and residual value affect depreciation expense, financial statements, and ratios;

 

3、explain and evaluate how impairment, revaluation, and derecognition of property, plant, and equipment and intangible assets affect financial statements and ratios;

 

4、analyze and interpret financial statement disclosures regarding property, plant, and equipment and intangible assets;

 

5、explain and evaluate how leasing rather than purchasing assets affects financial statements and ratios;

 

6、explain and evaluate how finance leases and operating leases affect financial statements and ratios from the perspective of both the lessor and the lessee.

 

SS9,Reading 31: Income Taxes

 

调整考点:

 

1、explain recognition and measurement of current and deferred tax items;

 

2.投资组合管理 Portfoio Management

 

SS12,Reading 42. Risk Management: An Introduction

 

新增考点:

 

1、define risk management;

 

2、describe features of a risk management framework;

 

3、define risk governance and describe elements of effective risk governance;

 

4、explain how risk tolerance affects risk management;

 

5、describe risk budgeting and its role in risk governance;

 

6、identify financial and non-financial sources of risk and describe how they may interact;

 

7、describe methods for measuring and modifying risk exposures and factors to consider in choosing among the methods.

 

3.权益 Equity

 

SS14,Reading 50: Introduction to Industry and Company Analysis

 

调整考点:

 

1、explain how a company’s industry classification can be used to identify a potential “peer group” for equity valuation;

 

2、explain the effects of barriers to entry, industry concentration, industry capacity, and market share stability on pricing power and price competition;

 

3、describe industry life cycle models, classify an industry as to life cycle stage, and describe limitations of the life-cycle concept in forecasting industry performance;

 

SS14,Reading 51: Equity Valuation: Concepts and Basic Tools

 

调整考点:

 

1、explain the rationale for using price multiples to value equity, how the price to earnings multiple relates to fundamentals, and the use of multiples based on comparables;

 

4.固定收益 Fixed Incomne

 

SS15,Reading 53: Fixed-Income Markets: Issuance, Trading, and Funding

 

调整考点:

 

1、describe repurchase agreements (repos) and the risks associated with them.

 

SS15,Reading 55. Introduction to Asset-Backed Securities

 

调整考点:

 

1、describe securitization, including the parties involved in the process and the roles they play;

 

2、describe typical structures of securitizations, including credit tranching and time tranching;

 

3、describe types and characteristics of residential mortgage-backed securities, including mortgage pass-through securities and collateralized mortgage obligations, and explain the cash flows and risks for each type;

 

4、describe types and characteristics of non-mortgage asset-backed securities, including the cash flows and risks of each type;

 

5、describe collateralized debt obligations, including their cash flows and risks.

 

新增考点:

 

1、define prepayment risk and describe the prepayment risk of mortgage-backed securities;

 

SS16,Reading 57. Fundamentals of Credit Analysis

 

调整考点:

 

1、explain the four Cs (Capacity, Collateral, Covenants, and Character) of traditional credit analysis;

 

新增考点:

 

1、describe default probability and loss severity as components of credit risk;

 

5.另类投资 Alternatives

 

SS18,Reading 64.Introduction to Alternative Investments

 

调整考点:

 

1、describe issues in valuing and calculating returns on hedge funds, private equity, real estate, commodities, and infrastructure;

 

删除部分:

 

SS9,Reading 29: Inventories

 

1、calculate and compare cost of sales, gross profit, and ending inventory using perpetual and periodic inventory systems;

 

2、compare cost of sales, ending inventory, and gross profit using different inventory valuation methods;

 

3、calculate and interpret ratios used to evaluate inventory management.

 

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