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CFA一级网课李老师:2021年CFA一级考纲变动对比

2020/07/0313:24来源:未知作者:admin

摘要:2020年CFA一级考试大纲对比去年的产生了比较大的变化,同学们在备考的时候一定要多加注意,下面泽稷财经将为大家带来CFA一级网课李老师总结的2021年CFA一级考纲变动对比。

  2020年CFA一级考试大纲对比去年的产生了比较大的变化,同学们在备考的时候一定要多加注意,下面泽稷财经将为大家带来CFA一级网课李老师总结的2021年CFA一级考纲变动对比。
 
CFA一级网课李老师
 

  一、道德

 
  1.R1-Ethics and Trust in the Investment Profession
 
  删除:
 
  e.distinguish between ethical and legal standards.
 
  增加:
 
  c.describe professions and how they establish trust;
 
  e.explain professionalism in investment management
 
  g.distinguish between ethical and legalstandards;
 

  二、数量

 
  1.原 SS2 R7-Discount Cash Flow Application 整章删除
 
  2.R8-Probability Concepts
 
  删除:
 
  k.calculate and interpret covariance and correlation;
 
  增加: k.calculate and interpret covariance and correlation and interpret a scatterplot;
 
  3.原 SS3 R13-Technical Analysis 整章移到【组合】
 
  4.R11-Hypothesis Testing
 
  【增加】:
 
  k.formulate a test of the hypothesis that the population correlation coefficient equals zero and determine whether the hypothesis is rejected at a given level ofsignificance;
 

  三、财报

 
  1.R20-Financial Reporting Standards
 
  【删除】
 
  c.describe the status of global convergence of accounting standards and ongoing barriersto developing one universally accepted set of financial reporting standards;
 
  f.compare key concepts of financial reporting standards under IFRS and US generally accepted accounting principles (US GAAP) reporting systems;
 
  g.identify characteristics of a coherent financial reporting framework and the barriers to creating such a framework;
 
  i.analyze company disclosures of significant accounting policies
 
  2.R21-Understanding Income Statements
 
  【删除】:
 
  d.describe key aspects of the converged accounting standards for revenue recognition issued by the International Accounting Standards Board and Financial Accounting Standards Board in May 2014;
 
  b.describe general principles of revenue recognition and accrual accounting, specific revenue recognition applications (including accounting for long-term contracts, installment sales, barter transactions, gross and net reporting of revenue), and implications of revenue recognition principles for financial analysis;
 
  【增加】:
 
  b.describe general principles of revenue recognition and accounting standards for revenue recognition;
 
  3.R26-Long-lived Assets
 
  【删除】:
 
  o.explain and evaluate how leasing rather than purchasing assets affectsfinancial statements and ratios;
 
  p.explain and evaluate how finance leases and operating leases affect financial statements and ratios from the perspective of both the lessor and the lessee.
 
  4.R28-Non-current Liabilities
 
  【删除】:
 
  g.distinguish between a finance lease and an operating lease from the perspectives of the lessor and the lessee;
 
  h.determine the initial recognition, initial measurement, and subsequent measurement of finance leases;
 
  i.compare the disclosures relating to finance and operating leases;
 
  【增加】:
 
  g.explain the financial reporting of leases from a lessee’s perspective;
 
  h.explain the financial reporting of leases from a lessor’s perspective;
 
  2020年CFA考试将采用全新大纲进行考试,泽稷财经为大家整理了丰富的备考资料,电子版方便随时查看。》》点击免费领取2020年CFA考试电子版学习资料
 
CFA一级网课李老师
 

  四、公司金融

 
  1.R32-Capital Budgeting
 
  【增加】:
 
  f.contrast the NPV decision rule to the IRR decision rule and identify problems associated with the IRR rule;
 
  固收:
 
  1.R44-Introduction to fixed-income valuation
 
  【增加】:
 
  f.calculate annual yield on a bond for varying compounding periods in a year;
 
  h.calculate and interpret yield measures for money market instruments;
 
  衍生品:
 
  1.R48-Drivative markets and instruments
 
  【增加】:
 
  d.determine the value at expiration and profit from a long or a short position in a call or put option;
 
  2.R49-Basics of derivative pricing and valuation
 
  【删减】:
 
  i.explain how the value of a European option is determined at expiration;
 
  【增加】:
 
  c.calculate a forward price of an asset with zero, positive, or negative net cost of carry;
 

  五、另类

 
  1.R50-Introduction to alternative investments
 
  【删减】:
 
  b.describe categories of alternative investments;
 
  组合: 1.R51-Portfolio management: an overview
 
  【增加】:
 
  e.describe aspects of the asset management industry;
 
  2.R52-Portfolio risk and return: part i
 
  【增加】:
 
  b.compare the money-weighted and time-weighted rates of return and evaluate the performance of portfolios based on these measures
 
  3.R54-Basics of portfolio planning and construction
 
  【增加】:
 
  h.describe how environmental, social, and governance (ESG) considerations may be integrated into portfolio planning and construction.
 
  4.R56-Technical Analysis: 由数量整章搬过来。
 
  以上就是CFA一级网课李老师总结的2021年CFA一级考纲变动对比,泽稷财经针对2020年CFA新考纲已经推出了全新系列课程,适合不同基础和专业背景的同学学习,点击了解详情
 

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