2021年CFA一级考纲中对财报分析(Financial Reporting Analysis)的变化是怎样的?删除了哪些考纲新增了哪些考纲呢?今天小编给你说说具体的要求是怎样的,让你知道2021年有哪些变化!
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.
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.
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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;
所以你知道了2021年CFA一级科目财报的大纲变化了吧!赶紧备考吧!2021年2月16日是CFA一级的第 一天考试哦!