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2020年CFA®一级考试考纲有哪些变化?

作者:ZEJIcfa 来源:未知 2019-09-09 13:43 标签:CFA一级考试,CFA考试,CFA
 
  同学们在进行CFA®一级考试备考时有了解到20年CFA®一级考试考纲的变化情况吗?如果还不清楚的话可要好好的看看泽稷小编本次为同学们整理的CFA®一级考试考纲的信息了,相信它会对同学们的备考有很大的帮助的!
 
  相较于2019年,各科目的考试比重未发生变化。
 
  其次,考纲内容上,除了经济学(Economics)、权益投资(Equity Investment)、其他类投资(Alternative Investments)无变化,其他部分细节调整较多。具体而言:
 
  1.伦理道德与专业准则(Ethical and Professional Standards)部分:
 
  ★Reading 1.Ethics And Trust In The Investment Profession中:
 
  √新增考纲: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)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整体移动到组合管理(Portfolio Management)部分。
 
  3.公司财报分析(Financial Reporting Analysis)
 
  ★Reading 20.Financial Reporting Standards中:
 
  √删除4条考纲要求,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.

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  √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)部分:
 
  ★Reading 32.Capital Budgeting,新增考纲:f contrast the NPV decision rule to the IRR decision rule and identify problems associated with the IRR rule;
 
  5.固定收益投资(Fixed income)部分:
 
  ★Reading 44.Introduction to Fixed-Income Valuation中,新增考纲:f calculate annual yield on a bond for varying compounding periods in a year;
 
  6.衍生工具(Derivatives)部分:
 
  ★Reading 48.Derivative Markets and Instruments中,新增考纲d determine the value at expiration and profit from a long or a short position in a call or put option;
 
  ★Reading 49.Basics of Derivative Pricing and Valuation中,
 
  √新增考纲c.calculate a forward price of an asset with zero,positive,or negative net cost of carry;
 
  √删除原考纲i.explain how the value of a European option is determined at expiration;
 
  7.投资组合(Portfolio Management)部分整体移动到其他类投资之后:
 
  ★Reading 51.Portfolio Management:An Overview中,新增考纲:b describe the steps in the portfolio management process;
 
  ★Reading 52.Portfolio Risk and Return:Part I中,新增考纲:b.compare the money-weighted and time-weighted rates of return and evaluate the performance of portfolios based on these measures
 
  ★Reading 54.Basics of Portfolio Planning and Construction中,新增考纲:h describe how environmental,social,and governance(ESG)considerations may be integrated into portfolio planning and construction.
 
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