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[CFA实用资料] 2014至2015年CFA一级考纲LOS对照表

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发表于 2014-11-19 19:36:00 | 显示全部楼层 |阅读模式
对于2014年的CFA一级的考纲LOS,2015年CFA一级的考点变化还是比较大的。
首先,各科目的考试比重发生了一些变化:公司金融(Corporate Finance)从8%降到7%,固定收益投资(Fixed Income)从12%降到10%,投资组合(Portfolio Management)从5%升到7%,其他类投资(Alternative Investments)从3%升到4%。
具体到每一个科目,也有很大的变化,特别是衍生品这一部分内容,整个框架都发生了改变。
1.伦理道德与专业准则(Ethical and Professional Standards)考纲内容与2014年相比基本没有变化,但是Handbook由第10版本更新为第11版本,其中IV(C) Responsibility of supervisor这一条款变动较大。

2.数量方法(Quantitative Methods)、公司金融(Corporate Finance)、权益投资(Equity)、投资组合(Portfolio Management)、其他类投资(Alternative Investments)考纲内容与2014年相比基本没有变化

3.经济学(economics)增加了三个考点,具体内容没有发生改变,增加了考察内容,不会产生较大影响。

4.财务报表分析(FSA)reading 26删除一个考点,删除对分析资产负债表和权益变动表的要求,section 10中删除了reading 34, reading 33财务报表质量部分考纲内容变化很大。
20142015
Reading 33: Financial Reporting Quality: Red Flags and Accounting Warning Signs
a. describe incentives that might induce a company’s management to overreport or underreport earnings;
b. describe activities that will result in a low quality of earnings;
c. describe the three conditions that are generally present when fraud occurs, including the risk factors related to these conditions;
d. describe common accounting warning signs and methods for detecting each.
Reading 33: Financial Reporting Quality
a. distinguish between financial reporting quality and quality of reported results (including quality of earnings, cash flow, and balance sheet items);
b. describe a spectrum for assessing financial reporting quality;
c. distinguish between conservative and aggressive accounting;
d. describe motivations that might cause management to issue financial reports that are not high quality;
e. describe conditions that are conducive to issuing low-quality, or even fraudulent, financial reports;
f. describe mechanisms that discipline financial reporting quality and the potential limitations of those mechanisms;
g. describe presentation choices, including non-GAAP measures, that could be used to influence an analyst’s opinion;
h. describe accounting methods (choices and estimates) that could be used to manage earnings, cash flow, and balance sheet items;
i. describe accounting warning signs and methods for detecting manipulation of information in financial reports.



5.固定收益投资(Fixed Income)新增了reading 54资产支持型证券的介绍( INTRODUCTION TO ASSET-BACKED SECURITIES),reading 55新增一个考点,增加了key rate duration的定义和应用。

6.衍生工具(Derivatives)整个考纲内容发生了变化,2015年考点减少。删除了2014年考纲中reading 58—reading 61关于远期,期货,期权,互换(forward, futures, options, swaps)的介绍,新增加reading 58衍生品定价估值基础。
2014
2015
Study session 17 Derivatives
Reading 57: Derivative Markets and Instruments
Reading 58: Forward Markets and Contracts
Reading 59: Futures Markets and Contracts
Reading 60: Option Markets and Contracts
Reading 61: Swap Markets and Contracts
Reading 62: Risk Management Applications of Option Strategies
Study session 17 Derivatives
Reading 57: Derivative Markets and Instruments
Reading 58: Basics of Derivative Pricing and Valuation
Reading 59: Risk Management Applications of Option Strategies


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