2021年CFA考试你CFA考纲知道多少呢?在CFA科目inancial Reporting And Analysis中你知道它的考纲变化吗?
2021年CFA一级考试继续沿用2020年的考纲变化,所以,考生可以看看2020年CFA考纲变化就行了,那是怎么的呢?小编给你说说说考纲!
(2019)
Reading22 Financial Reporting Standards中删除LOSc、LOSf、LOSg、LOSi以及LOS
b、LOS d中部分内容
Reading23 Understanding Income Statements中删除LOS d,关于revenue recognition Reading28 Long-lived Assets中删除LOS o、LOS p,删除内容是关于经营租赁和融资租赁的,在后边长期负债中有所涉及
改(2020)
Reading21 Understanding Income Statements 中原LOS b改为 Describe general principles of revenue recognition and accounting standards for revenue recognition;Reading28 Non-current(Long-term)Liabilities中原LOSa、LOSg、LOSi
explain the financial reporting of leases from a lessee's perspective;
explain the financial reporting of leases from a lessor's perspective;
点评
总体而言,财务部分是在内部做了微调,并且删除了一些内容。Reading21修改的部分仍是在考察revenue recognition:2020 Reading28 Non-current(Long-term)Liabilities中增加的考点基本上是原2019 Long-lived Assets中删除的考点。
所以,2021年CFA一级考纲中财报分析的考纲是这样的,备考前一定要将CFA考纲弄清楚哦!
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