2020年cfa®考试最新考纲出炉,有重大变化,快看看!伴随着2020年6月CFA报考时间的出炉,可想而知当然有2020年CFA®考试考试大纲!2020年CFA®考试三个级别的考试大纲,均已经新鲜出炉。相比2019年,所有级别都是有很大的变动。CFA®考试俱乐部的小编为大家讲解考试大纲变动,令你及时建立复习方向标,撑握考试动态,不做无用功!2020年cfa®考试最新考纲出炉,有重大变化,快看看!
在CFA一级考试大纲持续很多年出现较多变动后,相对于2019年,2020年CFA®一级考试大纲总体变动幅度较小,实质性更改偏少但细节变动较多。
第一,相对于2019年,各科目的考试占比未产生变化。
第二,考试大纲内容上,除去经济学(Economics)、权益投资(Equity Investment)、其余类投资(Alternative Investments)无变动,其余一部分细节变动较多。具体而言:
1.伦理道德与专业准则(Ethical and Professional Standards)一部分:
Reading 1.投资行业的道德和信任中:
√新增考试大纲:c.describe professions and how they establish trust;
√取消了对framework for ethical decision making的应用(apply)要求。
2.数量方法(Quantitative Methods)一部分:
删除整个Reading.Discounted Cash Flow Applications
Reading 7.Statistical Concepts and Market Returns中,19相比18年考试大纲取消了对夏普比率(Sharpe ratio)的计算和解释要求。
Reading 11.Hypothesis Testing中,新增考试大纲: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 of significance;
原Reading 13.Technical Analysis总体移动到组合管理(Portfolio Management)一部分。
3.公司财报分析(Financial Reporting Analysis)
Reading 20.Financial Reporting Standards中:
√删除4条考试大纲要求,分别为:
1.c.describe the status of global convergence of accounting standards and ongoing barriers to developing one universally accepted set of financial reporting standards;
2.f.compare key concepts of financial reporting standards under IFRS and US generally accepted accounting principles(US GAAP)reporting systems;
3.g.identify characteristics of a coherent financial reporting framework and the barriers to creating such a framework;
4.i.analyze company disclosures of significant accounting policies.
√取消财报准则设置机构的描述、对国际证监会组织的角色描述、财报的目标描述、财报的前提准备等要求。
Reading 21.Understanding Income Statements中,删除原考试大纲要求:
√b.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;
√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;
Reading 26.Long-lived Assets中,删除原考试大纲要求:
√o.explain and evaluate how leasing rather than purchasing assets affects financial 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.
Reading 30.Non-current(Long-term)Liabilities中,删除原考试大纲要求:
√h.determine the initial recognition,initial measurement,and subsequent measurement of finance leases;
√i.compare the disclosures relating to finance and operating leases;
4.公司金融(Corporate Finance)一部分:
Reading 32.Capital Budgeting,新增考试大纲:f contrast the NPV decision rule to the IRR decision rule and identify problems associ
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